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HMRC guidance: 6 November 2019

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  • 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.
Issue: 1464
Categories: News
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