HMRC have announced updates to the following guidance manuals (see Tax Journal issue 1074 for the last update):
April 2011: Tax Credits; National Insurance; Special Civil Investigations Guidance; Tax Compliance Risk Management Process; Employee Share Schemes User Guide; Child Benefit Technical; VAT Assessments and Error Correction; Insolvency; Collection of Student Loans; Debt Management & Banking.
May 2011: International; Business Income; Insolvency; VAT Place of Supply–Transport; Lloyds; Tax Credits; PAYE; Self Assessment Claims; Double Taxation Relief; Inheritance Tax; CAP Imports; Debt Management & Banking; Company Taxation; VAT Fraud; Compliance Operational Guidance; Tax Credits Technical; VAT Civil Evasion Penalty; Self Assessment; Assessment Procedures; Insolvency; Compliance Handbook; Child Benefit Technical; PAYE; Decisions and Appeals for National Insurance Contributions and Statutory Payments; Tax Credits; New Tax Credits Claimant Compliance; Oil Taxation; Complaint Handling Guidance.
June 2011: Self Assessment; Registered Pension Schemes; Employment Status; Compliance Handbook; Debt Management & Banking; Tax Credits; Enquiry; VAT Place of Supply–Goods; VAT Place of Supply–Services; VAT Single Market; VAT Time of Supply.
HMRC have announced updates to the following guidance manuals (see Tax Journal issue 1074 for the last update):
April 2011: Tax Credits; National Insurance; Special Civil Investigations Guidance; Tax Compliance Risk Management Process; Employee Share Schemes User Guide; Child Benefit Technical; VAT Assessments and Error Correction; Insolvency; Collection of Student Loans; Debt Management & Banking.
May 2011: International; Business Income; Insolvency; VAT Place of Supply–Transport; Lloyds; Tax Credits; PAYE; Self Assessment Claims; Double Taxation Relief; Inheritance Tax; CAP Imports; Debt Management & Banking; Company Taxation; VAT Fraud; Compliance Operational Guidance; Tax Credits Technical; VAT Civil Evasion Penalty; Self Assessment; Assessment Procedures; Insolvency; Compliance Handbook; Child Benefit Technical; PAYE; Decisions and Appeals for National Insurance Contributions and Statutory Payments; Tax Credits; New Tax Credits Claimant Compliance; Oil Taxation; Complaint Handling Guidance.
June 2011: Self Assessment; Registered Pension Schemes; Employment Status; Compliance Handbook; Debt Management & Banking; Tax Credits; Enquiry; VAT Place of Supply–Goods; VAT Place of Supply–Services; VAT Single Market; VAT Time of Supply.
