Notice 117: Authorised Economic Operator: updates the April 2018 version to show that applications for authorised economic operator status must now be made online (sections 1.17 and 2.10);
Notice 760: Customs freight simplified procedures: updates the August 2018 version with confirmation that applications for authorised economic operator status must now be made online (section 6.12);
Notice 700: The VAT guide: updates the February 2019 version to confirm HMRC's revised view that hire purchase contracts are agreements for the sale of goods, where the option fee payable at the end of the contract is small (section 8.4);
Notice 728: VAT on new means of transport: updates the April 2013 version with revised claim forms for returning members of NATO forces (section 4.1), and amended postal addresses for submission of forms;
VAT Notice 749: Local authorities and similar bodies: updates the August 2018 version to specify that activities with academies or multi-academy trusts in relation to travel for training, childcare vouchers and school trips are treated as non-business activities (section 2.2);
Factsheet CC/FS1a: General information about compliance checks: updated with more detail on what HMRC may request during a compliance check; and
Notice 2002: Alcohol Wholesaler Registration Scheme: updates the November 2018 version to clarify that where the ownership of an approved business changes, the new owners must notify HMRC even if its legal status does not change.
Notice 117: Authorised Economic Operator: updates the April 2018 version to show that applications for authorised economic operator status must now be made online (sections 1.17 and 2.10);
Notice 760: Customs freight simplified procedures: updates the August 2018 version with confirmation that applications for authorised economic operator status must now be made online (section 6.12);
Notice 700: The VAT guide: updates the February 2019 version to confirm HMRC's revised view that hire purchase contracts are agreements for the sale of goods, where the option fee payable at the end of the contract is small (section 8.4);
Notice 728: VAT on new means of transport: updates the April 2013 version with revised claim forms for returning members of NATO forces (section 4.1), and amended postal addresses for submission of forms;
VAT Notice 749: Local authorities and similar bodies: updates the August 2018 version to specify that activities with academies or multi-academy trusts in relation to travel for training, childcare vouchers and school trips are treated as non-business activities (section 2.2);
Factsheet CC/FS1a: General information about compliance checks: updated with more detail on what HMRC may request during a compliance check; and
Notice 2002: Alcohol Wholesaler Registration Scheme: updates the November 2018 version to clarify that where the ownership of an approved business changes, the new owners must notify HMRC even if its legal status does not change.
