HMRC guidance

New HMRC guidance includes:

* HMRC Toolkits: revised toolkits for: Business Profits (2016); VAT Input Tax (2016); VAT Output Tax (2016); VAT Partial Exemption (2016);

* Notice 34: Intellectual property rights: cancels and replaces the January 2014 version;

* Notice 760: Customs freight simplified procedures: updates the May 2016 version to reflect introduction of the new Union Customs Code;

* Notice 3001: Customs special procedures for the Union Customs Code: updates the version published in May 2016, adding details of the four new 'bill of discharge' forms for inward processing and end-use relief in section 6.3;

* Notice 600: Classifying your imports or exports: cancels and replaces the January 2016 version; and

* Notice 431: Visiting forces: cancels and replaces the January 2015 version. It concerns VAT-registered businesses making tax and duty-free supplies to NATO forces in the UK.