Stamp Taxes Newsletter (January 2020): includes articles on definition of dwelling for SDLT purposes, enabling electronic SDLT repayments, Welsh LTT payments to WRA, multiple properties in SDLT returns, leases of varying lengths, accountable person for SDRT, hybrid capital instruments, cryptoassets, and stamp duty penalties;
Pension schemes newsletter 116: includes articles on the pension schemes online service, the managing pension schemes service, relief at source, and trust registration under 5MLD;
Notice 725: The single market: updates the October 2018 version with changes to the VAT treatment of call-off stock arrangements from 1 January 2020 (sections 4.4, 15.2, 17.10 and 17.11);
Notice 727/2: Bespoke VAT retail schemes: updates the August 2011 version to reflect the revised treatment of single and multi-purpose vouchers (paragraph 7.2);
Notice 727/3: Point of sale VAT retail scheme: updates the June 2018 version, to reflect changes to the VAT treatment of vouchers from January 2019 (paragraphs 6.11 and 7.2);
Notice 727/4: Apportionment VAT retail schemes: updates the June 2018 version to reflect the revised treatment of single and multi-purpose vouchers from January 2019 (paragraphs 7.11 and 8.2);
Notice 727/5: Direct calculation VAT retail schemes: updates the June 2018 version, to reflect changes to the VAT treatment of vouchers from January 2019 (paragraphs 6.11 and 7.2);
Notice 199B: Approved depositories under external temporary storage facility: updates the February 2019 version with a new address for HMRC’s authorisations and returns team (section 2.3);
Notice 760: Customs freight simplified procedures: updates the November 2019 version with a new address for HMRC’s authorisations and returns team in Salford (paragraph 2.4);
Notice 827: European Union preferential export procedures: updates the October 2018 version with a new address for HMRC’s authorisations and returns team (paragraph 9.3);
Soft drinks industry levy penalties: updated to cover late registration penalties; and
Money laundering supervision for money service businesses: updated with a reminder that businesses applying to register after 10 January 2020 must not start to run a money service business until HMRC has approved the application.
Stamp Taxes Newsletter (January 2020): includes articles on definition of dwelling for SDLT purposes, enabling electronic SDLT repayments, Welsh LTT payments to WRA, multiple properties in SDLT returns, leases of varying lengths, accountable person for SDRT, hybrid capital instruments, cryptoassets, and stamp duty penalties;
Pension schemes newsletter 116: includes articles on the pension schemes online service, the managing pension schemes service, relief at source, and trust registration under 5MLD;
Notice 725: The single market: updates the October 2018 version with changes to the VAT treatment of call-off stock arrangements from 1 January 2020 (sections 4.4, 15.2, 17.10 and 17.11);
Notice 727/2: Bespoke VAT retail schemes: updates the August 2011 version to reflect the revised treatment of single and multi-purpose vouchers (paragraph 7.2);
Notice 727/3: Point of sale VAT retail scheme: updates the June 2018 version, to reflect changes to the VAT treatment of vouchers from January 2019 (paragraphs 6.11 and 7.2);
Notice 727/4: Apportionment VAT retail schemes: updates the June 2018 version to reflect the revised treatment of single and multi-purpose vouchers from January 2019 (paragraphs 7.11 and 8.2);
Notice 727/5: Direct calculation VAT retail schemes: updates the June 2018 version, to reflect changes to the VAT treatment of vouchers from January 2019 (paragraphs 6.11 and 7.2);
Notice 199B: Approved depositories under external temporary storage facility: updates the February 2019 version with a new address for HMRC’s authorisations and returns team (section 2.3);
Notice 760: Customs freight simplified procedures: updates the November 2019 version with a new address for HMRC’s authorisations and returns team in Salford (paragraph 2.4);
Notice 827: European Union preferential export procedures: updates the October 2018 version with a new address for HMRC’s authorisations and returns team (paragraph 9.3);
Soft drinks industry levy penalties: updated to cover late registration penalties; and
Money laundering supervision for money service businesses: updated with a reminder that businesses applying to register after 10 January 2020 must not start to run a money service business until HMRC has approved the application.
