Market leading insight for tax experts
View online issue

New HMRC guidance

printer Mail

HMRC has published the following:

HMRC has published the following:

  • Disclosure of tax avoidance schemes (DOTAS): updates the December 2017 version to reflect the extension of DOTAS to cover the apprenticeship levy, and current reporting obligations of employers and promoters in relation to NICs avoidance, including penalties, together with revised procedures for promoters and employers to report information securely;
  • Pension schemes newsletter 96 (February 2018): further information on pensions tax implications of new Scottish income tax rates and bands;
  • Notice 477: Tobacco manufacturers: duty not to facilitate smuggling: updates the February 2014 version with best practices and a new glossary of terms;
  • Notice 162: Cider production: updates the September 2017 version with an amended postcode for the central collection unit in Southend;
  • Notice 3001: Customs special procedures for the Union Customs Code: updates the November 2017 version;
  • Notice 102: General guarantee accounts: updates the February 2018 version with a link to the EORI application forms and revised method of payment codes; and
  • Notice 706/2: Capital goods scheme: replaces the November 2017 version, making a minor stylistic change to paragraph 4.12.
EDITOR'S PICKstar
Top