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HMRC interpretations: new guidance on non-business issues

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HMRC has set out in CAP 1 how non-business customers, or customers with a query about non-business activities, can obtain advice about HMRC's interpretation of recent tax law.

HMRC has set out in CAP 1 how non-business customers, or customers with a query about non-business activities, can obtain advice about HMRC's interpretation of recent tax law.

CAP1 complements HMRC's clearance service for businesses.

These documents replace Code of Practice 10 and VAT Notice 700/6.

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