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New HMRC guidance

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HMRC has published the following:

  • VAT Information Sheet 4/2017: VAT MOSS exchange rates for period ending March 2017;
  • Notice 452: Machine games duty: cancels and replaces the September 2016 version, with a change of name and address for registrations;
  • Notice 143: a guide for international post users: cancels and replaces the December 2016 version with minor amendments;
  • Notice 1002: adapted motor vehicles for disabled people and charities: new notice which replaces VAT help sheets VAT1615 and VAT1616;
  • Notice 457: Bingo duty: cancels and replaces the January 2016 version, to include details about using the online service to submit returns and payment;
  • Notice 700/1: Should I be registered for VAT and Notice 700/11: Cancelling your registration: supplement updated with new registration and deregistration limits;
  • Notice LFT1: A general guide to landfill tax: cancels and replaces the February 2017 version with updated information on the lower rates of tax for qualifying fines and the landfill communities fund;
  • Notice 733: Flat rate scheme for small businesses: cancels and replaces the February 2017 version with changes to the list of relevant goods and exceptions;
  • Notice CCL1: A general guide to Climate Change Levy: cancels and replaces the December 2016 version with minor changes;
  • Notice CCL1/3: Climate change levy reliefs and special treatments for taxable commodities: cancels and replaces the December 2016 version with minor changes;
  • Notice CCL1/6: Guide to the carbon price floor: cancels and replaces the December 2016 version with minor changes;
  • Notice 999: Catalogue of publications: updated with latest additions.
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