HMRC guidance

HMRC has published the following:

·         Notice 700/45: How to correct VAT errors and make adjustments or claims: updated with amended contact addresses;

·         Notice 226: Beer Duty: updates the February 2016 version with amended contact telephone number;

·         Notice 742A: opting to tax land and buildings: updates the April 2014 version with guidance on the 2% occupation rule at paragraphs 13.8.7 and 13.8.8;

·         Notice 701/29: betting, gaming and lotteries: updates the May 2016 version to reflect HMRC’s acceptance of the Court of Appeal judgment that spot the ball competitions are games of chance and exempt from VAT as a form of pool betting;

·         Notice 179A: Aviation turbine fuel: updates April 2016 version with new contact address to inform HMRC of Avtur used or disposed of other than as fuel for aircraft engines;

·         Notice 263: marine voyages - relief from fuel duty: updates the May 2016 version with information for Isle of Man residents on claiming relief;

·         Notice 2002: Alcohol Wholesaler Registration Scheme: updates the June 2016 version with new information on disposal of stock and where an application for approval has been refused;

·         Automatic exchange of information: reporting guidance updated with a link to the revised list of territories in HMRC’s International Exchange of Information Manual;

·         NIC/Pensions Countdown Bulletin Issue 24: latest issue of the bulletin on the ending of contracting-out for personal and occupational pension schemes