Factsheet CC/FS17a: Penalties for enablers of offshore tax evasion or non-compliance: new factsheet about the new penalties which came into force in January 2017;
Pension schemes newsletter 92: includes articles on relief at source for Scottish income tax, new pensions online service, using reference numbers when paying tax, and lifetime allowance online service not yet available through personal tax account;
Notice 707: VAT personal export scheme: updates the January 2014 version to clarify that the scheme, which concerns motor vehicle exports, requires pre-approval;
Notice 714: Zero rating young children’s clothing and footwear: updates the July 2017 version with clarification on when larger sizes can still qualify as designed for young children;
Notice 747: VAT notices having the force of law: updates and replaces the June 2003 version;
Charities detailed guidance notes: Gift Aid chapter 3 updated to refer to separate guidance for community amateur sports clubs on membership subscriptions; and
Tax avoidance schemes ‘spotlight’ 40: amended to make clear HMRC’s view that the scheme involves disguised remuneration.
Factsheet CC/FS17a: Penalties for enablers of offshore tax evasion or non-compliance: new factsheet about the new penalties which came into force in January 2017;
Pension schemes newsletter 92: includes articles on relief at source for Scottish income tax, new pensions online service, using reference numbers when paying tax, and lifetime allowance online service not yet available through personal tax account;
Notice 707: VAT personal export scheme: updates the January 2014 version to clarify that the scheme, which concerns motor vehicle exports, requires pre-approval;
Notice 714: Zero rating young children’s clothing and footwear: updates the July 2017 version with clarification on when larger sizes can still qualify as designed for young children;
Notice 747: VAT notices having the force of law: updates and replaces the June 2003 version;
Charities detailed guidance notes: Gift Aid chapter 3 updated to refer to separate guidance for community amateur sports clubs on membership subscriptions; and
Tax avoidance schemes ‘spotlight’ 40: amended to make clear HMRC’s view that the scheme involves disguised remuneration.
