HMRC guidance

New HMRC guidance includes:

·        Pension schemes newsletter 80: including launch of the online application service for pensions lifetime allowance protection;

·        Customs Information Paper 45/2016: tariff reductions under Information Technology Products II Agreement;

·        Customs Information Paper 46/2016: special procedures – movement of goods;

·        Customs Information Paper 47/2016: status of extra-territorial offices of exchange in the UK; and

·        Customs Information Paper 48/2016: additions to the CFSP controlled goods list.