New HMRC guidance

HMRC has published the following:

• Notice 733: Flat rate scheme for small businesses: updated to include details of the limited cost business changes applying from 1 April 2017;
• Notice 458: Lottery duty: updates the January 2016 version to take account of online versions of forms BD600 (duty return) and BD601 (registration);
• Notice IPT1: Insurance premium tax: updated to take account of online form IPT100;
• Notice LFT1: a general guide to landfill tax: updated to give information about the new online returns service;