Pension schemes newsletter 105: includes articles on bulk requests for scheme certificates of residence, forthcoming newsletters on relief-at-source and Manage and Register Pension Schemes, draft regulations for repayment of overseas transfer charge, clarifying guidance on reporting of non-taxable death benefits, and incorrect application of pensions tax relief;
Notice 2002: Alcohol Wholesaler Registration Scheme: updates the September 2018 version with clarification of the need to keep records of any premises used for storing alcohol other than the principal place of business (section 10.4), and revised details of the application process via the government gateway (section 6.4);
Notice 476: Tobacco products duty: updates the March 2017 version with details of civil penalties for failing to provide HMRC with pricing information (section 2.8);
Annual tax on enveloped dwellings: penalties section linked to information in the Compliance Handbook (CH155400);
VAT rules for supplies of digital services to consumers in the EU: updated to reflect changes coming into effect from 1 January 2019, involving new thresholds and place of supply rules; and
Register for the VAT mini-one-stop-shop scheme: updated to reflect changes taking place from 1 January 2019, including the ‘non-union’ scheme becoming available to non-EU businesses already registered for VAT in the EU for other reasons.
Pension schemes newsletter 105: includes articles on bulk requests for scheme certificates of residence, forthcoming newsletters on relief-at-source and Manage and Register Pension Schemes, draft regulations for repayment of overseas transfer charge, clarifying guidance on reporting of non-taxable death benefits, and incorrect application of pensions tax relief;
Notice 2002: Alcohol Wholesaler Registration Scheme: updates the September 2018 version with clarification of the need to keep records of any premises used for storing alcohol other than the principal place of business (section 10.4), and revised details of the application process via the government gateway (section 6.4);
Notice 476: Tobacco products duty: updates the March 2017 version with details of civil penalties for failing to provide HMRC with pricing information (section 2.8);
Annual tax on enveloped dwellings: penalties section linked to information in the Compliance Handbook (CH155400);
VAT rules for supplies of digital services to consumers in the EU: updated to reflect changes coming into effect from 1 January 2019, involving new thresholds and place of supply rules; and
Register for the VAT mini-one-stop-shop scheme: updated to reflect changes taking place from 1 January 2019, including the ‘non-union’ scheme becoming available to non-EU businesses already registered for VAT in the EU for other reasons.
