· HMRC Trusts & Estates Newsletter – April 2016: includes Budget announcements; effect of personal savings allowance; ceasing DX post; and IHT forms.
New HMRC guidance includes:
· HMRC Trusts & Estates Newsletter – April 2016: includes Budget announcements; effect of personal savings allowance; ceasing DX post; and IHT forms.
· Notice 701/29: betting, gaming and lotteries: cancels and replaces the February 2013 version, making minor changes.
· Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics: cancels and replaces the July 2013 version. Updated to reflect the new Union Customs Code and withdrawal of the valuation statement on form C109A.
· Charities: HMRC guidance notes: new section on digital giving and social giving accounts added to the gift aid chapter.
· Notice 205: Official customs seals and trader sealing: cancels and replaces the January 2016 version, updating the list of seals in section 4.
· Notice 701/19: Fuel and power: cancels and replaces the August 2012 version, making minor changes.
· Notice 266: Rejected imports – repayment or remission of duty and VAT: notice withdrawn and replaced with separate guidance Customs debt liability and Refunds and waivers on customs debt.
· Notice 199: Imported goods, customs procedures and customs debt: cancels and replaces the July 2012 version. Sections on customs debt and repayments and remissions have been replaced with separate guidance.
· Notice 3001: Customs special procedures for the Union Customs Code: replaces the version first published in December 2015. Updated to incorporate new EU guidance and flowcharts on the UCC.
· Notice 702: Imports: updated to reflect introduction of the new UCC.
· Notice 117: Authorised Economic Operator: cancels and replaces the February 2010 version, updated to reflect the new UCC.
· Notice SIVA 1: Simplified import VAT accounting: replaces the April 2010 version, updated to reflect the new UCC.
· HMRC Trusts & Estates Newsletter – April 2016: includes Budget announcements; effect of personal savings allowance; ceasing DX post; and IHT forms.
New HMRC guidance includes:
· HMRC Trusts & Estates Newsletter – April 2016: includes Budget announcements; effect of personal savings allowance; ceasing DX post; and IHT forms.
· Notice 701/29: betting, gaming and lotteries: cancels and replaces the February 2013 version, making minor changes.
· Notice 252: Valuation of imported goods for customs purposes, VAT and trade statistics: cancels and replaces the July 2013 version. Updated to reflect the new Union Customs Code and withdrawal of the valuation statement on form C109A.
· Charities: HMRC guidance notes: new section on digital giving and social giving accounts added to the gift aid chapter.
· Notice 205: Official customs seals and trader sealing: cancels and replaces the January 2016 version, updating the list of seals in section 4.
· Notice 701/19: Fuel and power: cancels and replaces the August 2012 version, making minor changes.
· Notice 266: Rejected imports – repayment or remission of duty and VAT: notice withdrawn and replaced with separate guidance Customs debt liability and Refunds and waivers on customs debt.
· Notice 199: Imported goods, customs procedures and customs debt: cancels and replaces the July 2012 version. Sections on customs debt and repayments and remissions have been replaced with separate guidance.
· Notice 3001: Customs special procedures for the Union Customs Code: replaces the version first published in December 2015. Updated to incorporate new EU guidance and flowcharts on the UCC.
· Notice 702: Imports: updated to reflect introduction of the new UCC.
· Notice 117: Authorised Economic Operator: cancels and replaces the February 2010 version, updated to reflect the new UCC.
· Notice SIVA 1: Simplified import VAT accounting: replaces the April 2010 version, updated to reflect the new UCC.
