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HMRC guidance: 18 March 2020

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  • Annual tax on enveloped dwellings: chargeable amounts updated for 1 April 2020 to 31 March 2021;
  • Notice 735: VAT domestic reverse charge procedure: updates the February 2020 version with confirmation that HMRC may begin charging penalties where reverse charge sales lists are outstanding after 28 August 2020 (section 11.5); and
  • Notice CCL1/3: Climate Change Levy reliefs and special treatments for taxable commodities: updates the January 2019 version to remind businesses to submit new PP10 and PP11 forms as soon as possible following changes in the relief formula (para 6.7)
Issue: 1480
Categories: News
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