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HMRC guidance: 21 June 2019

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HMRC has published the following:

  • Agent update issue 72: round-up of the latest developments in tax and HMRC services for accountants and tax professionals;
  • Employer bulletin issue 78: includes articles on P11D filing and payment deadlines, labour supply chain fraud and payroll services, in-year ‘dynamic’ coding, optional remuneration rules and loans, workplace pension re-enrolment, loan charge reporting, GDPR fees, VAT reverse charge on building and construction services, and Admin Burden Advisory Board annual report;
  • Notice 700/1: Who should register for VAT: updates the December 2018 version with revised ‘fit and proper’ criteria for UK VAT representatives of non-established taxable persons (paragraph 11.4); and
  • Notice 735: VAT domestic reverse charge procedure: updates the April 2015 version to include information on the reverse charge for wholesale supplies of telecommunications from February 2016 and for renewable energy certificates from June 2019.
Issue: 1448
Categories: News
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