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New HMRC guidance

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HMRC has published the following:

HMRC has published the following:

  • VAT Notes 2018 Issue 2: the latest issue includes articles on making repayments by bacs, and fulfilment house due diligence scheme;
  • Factsheet CC/FS17: Higher penalties for offshore matters: updated to improve clarity and refer to Finance Act 2016 Sch 22 in relation to offshore asset-based penalties;
  • Pension schemes newsletter 100: includes articles on the ‘Manage and register pension schemes service’, transfers and requesting confirmation of registration status, annual allowance calculator, relief at source, changes to ROPS notifications list, retention of existing PAYE treatment for flexi-access payments, and problems when reporting multiple small pots payments;
  • NIC/Pensions Countdown Bulletin Issue 35: includes articles on scheme cessation queries, automated solutions for local authority schemes and change of responsible paying authority, and GMP checker;
  • Soft drinks industry levy notice 5: Payments: new notice explaining how to pay the levy or claim a levy credit from July 2018; and
  • Soft drinks industry levy notice 2: Returns and records: updated with a link to the soft drinks industry levy returns service.
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