Agent update self-assessment special (January 2020): information for agents in the run-up to the 2020 self-assessment filing deadline on 31 January;
Code of practice on taxation for banks: consolidated guidance: replaces the November 2016 version;
Fulfilment house due diligence scheme: Penalties for offences and contraventions: new factsheet setting out criminal sanction and civil penalties HMRC may apply from 1 April 2019 where businesses fail to comply with their obligations under the scheme;
Notice 700/7: Business promotions: updates the May 2012 version with new VAT treatment of face-value vouchers from 1 January 2019 (section 9) and clarification on the meaning of ‘gift’ (paragraph 2.2) and disposals of obsolete stock (paragraph 2.14);
Notice 708: VAT on buildings and construction: updates the November 2019 version with clarification of the relevant criteria for the two main types of non-residential conversion (section 5.3);
Notice 301: Civil penalties for contraventions of customs law: updates the May 2019 version with minor corrections;
Booklet 480: Expenses and benefits for directors and employees: a tax guide: now entirely online in HTML format, replacing the former PDF booklet;
Soft drinks industry levy notice 4: separate versions created to cover credit for exported drinks and credit for lost or destroyed drinks; and
HMRC records management and retention and disposal policy: updated with references to Chief Digital and Information Officer Group (CDIO) replacing references to the former Cyber Security and Information Risks (CSIR).
Agent update self-assessment special (January 2020): information for agents in the run-up to the 2020 self-assessment filing deadline on 31 January;
Code of practice on taxation for banks: consolidated guidance: replaces the November 2016 version;
Fulfilment house due diligence scheme: Penalties for offences and contraventions: new factsheet setting out criminal sanction and civil penalties HMRC may apply from 1 April 2019 where businesses fail to comply with their obligations under the scheme;
Notice 700/7: Business promotions: updates the May 2012 version with new VAT treatment of face-value vouchers from 1 January 2019 (section 9) and clarification on the meaning of ‘gift’ (paragraph 2.2) and disposals of obsolete stock (paragraph 2.14);
Notice 708: VAT on buildings and construction: updates the November 2019 version with clarification of the relevant criteria for the two main types of non-residential conversion (section 5.3);
Notice 301: Civil penalties for contraventions of customs law: updates the May 2019 version with minor corrections;
Booklet 480: Expenses and benefits for directors and employees: a tax guide: now entirely online in HTML format, replacing the former PDF booklet;
Soft drinks industry levy notice 4: separate versions created to cover credit for exported drinks and credit for lost or destroyed drinks; and
HMRC records management and retention and disposal policy: updated with references to Chief Digital and Information Officer Group (CDIO) replacing references to the former Cyber Security and Information Risks (CSIR).
