Capital allowances manual: updated with new chapter CA90000 on the structures and buildings allowance;
Pension schemes newsletter 114: includes articles on, latest statistics, moving pension recipients to a new payroll, relief at source returns, resolving tax issues caused by GMP equalisation, and new guidance on annual allowance charge ‘scheme pays’;
Notice 375: Tariff quotas: link added to guidance on making tariff quota claims under transitional simplified procedures; and
Notice 760: Customs freight simplified procedures: updated with information about amendments to the CFSP liability rules.
Capital allowances manual: updated with new chapter CA90000 on the structures and buildings allowance;
Pension schemes newsletter 114: includes articles on, latest statistics, moving pension recipients to a new payroll, relief at source returns, resolving tax issues caused by GMP equalisation, and new guidance on annual allowance charge ‘scheme pays’;
Notice 375: Tariff quotas: link added to guidance on making tariff quota claims under transitional simplified procedures; and
Notice 760: Customs freight simplified procedures: updated with information about amendments to the CFSP liability rules.