HMRC guidance: 14 October 2020

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CC/FS1a: General information about compliance checks – the section on ‘Compliance checks that this factsheet relates to’ has been updated to add ‘Coronavirus support payments’.
VAT Notice 701/57: Health professionals and pharmaceutical products: updated to add a new section ‘6.4 deputising services’ and to revise section 6.5 on supplies of self-employed locum doctors including GPs.
HMRC’s list of designated recognised stock exchanges – updated to add MERJ Exchange Ltd (Seychelles).
Check when Aggregates Levy applies and other new detailed guidance notes on the levy.
Importing excise goods to the UK from the EU from 1 January 2021 and Exporting excise goods to the EU from 1 January 2021: covering the new rules from 1 January 2021.

Issue: 1505
Categories: News

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