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HMRC guidance

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New HMRC guidance includes:

·       NIC/Pensions Countdown Bulletin Issue 17: the latest bulletin concerning the ending of contracting-out includes items on GMP checker error messages; form CA1597 notifying GMP increments; scheme reconciliation service update; scheme cessation process; pension forums; and DWP update.

·       Notice 2002 Alcohol Wholesaler Registration Scheme: updates the November 2015 version, to confirm that HMRC will notify businesses in writing when they have been approved for the scheme.

·       Notice 998 VAT refund scheme for national museums and galleries: replaces the May 2013 version. It reflects changes announced at Budget 2016, which broadened the eligibility criteria beyond national and university museums and galleries, and updates the list of qualifying museums and galleries.

·       Notice 202 Registered mobile operators: cancels and replaces the May 2010 version. It concerns the scheme for selling retail merchandise to passengers on board a ship or aircraft travelling between two EU member states. The quantity of hand-rolling tobacco sold duty-free to individual passengers is to not exceed 30 grams (previously 25 grams) from 20 May 2016.

·       Notice 275 Customs export procedures: cancels and replaces the July 2013 version. It has been updated to reflect changes under the new Union Customs Code in respect of simplified procedures and general export requirements.

·       Notice 760 Customs freight simplified procedures: cancels and replaces the February 2013 version. The main change reflects the clearance time for supplementary declarations having changed from 24 hours to 10 minutes, corresponding with the timeout period for other import entries.

·       Alcohol Wholesaler Registration Scheme: guidance updated with more information on checks to be made before 1 April 2017 to make sure suppliers are registered.

·       Booklet 480 (2016) Expenses and benefits – a tax guide: updated to reflect Budget changes to the appropriate percentage figures for calculating the benefit charge for zero-emission vans.

·       HMRC Toolkits: updated compliance toolkits for ‘Income tax losses’, ‘Capital allowances for plant and machinery’, and ‘Private and personal expenditure’.

Issue: 1310
Categories: News
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