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New HMRC guidance

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HMRC has published the following:

  • Agent Update 59: April/May 2017 edition of HMRC’s bi-monthly round-up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals;
  • VAT Notice 700/56: insolvency: updates the October 2016 version;
  • VAT Notice 701/30: education and vocational training: updates the February 2014 version to explain the treatment of funds taken from the new apprenticeship service account to pay external providers for apprenticeship training with effect from 1 May 2017; and
  • Notice 205: official customs seals and trader sealing: updates the August 2016 version.
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