Agent toolkits: updated versions of toolkits for directors’ loan accounts in company returns, income tax losses in self-assessment returns, capital allowances for plant and machinery in company returns, and private and personal expenditure in self-assessment returns;
Pension schemes newsletter 87: includes articles on requests for pension advice allowance by email, relief-at-source returns deadline and Scottish rate information, separate returns for pension scheme administrators and trustees, and ROPS notifications list schedule;
Notice 3001: Customs special procedures for the Union Customs Code: updates the December 2016 version with amended annexes A, C and D, to show it is no longer necessary to hold a guarantee or guarantee waiver before applying for a special procedure;
Notice 2002: Alcohol Wholesaler Registration Scheme: updates the March 2017 version, amending s 13 on trade buyers’ obligations to set out reasonable checks buyers should make to verify their wholesalers, and include examples of wholesale purchases that may be made from businesses not approved under the AWRS;
Notice 226: Beer duty: updates the May 2017 version, amending s 3.1 to stress the responsibility on businesses from April 2017 to check that their wholesalers are approved by HMRC under the Alcohol Wholesaler Registration Scheme;
Notice 162: Cider production: updates the February 2017 version, amending s 2.4 with clarification of when small cider makers won’t need to register for the Alcohol Wholesaler Registration Scheme; and
Notice 163: Wine production: updates the February 2017 version, amending s 2.4 to stress the responsibility of businesses from April 2017 to check that the wholesaler they buy from is approved by HMRC under the Alcohol Wholesaler Registration Scheme.
Agent toolkits: updated versions of toolkits for directors’ loan accounts in company returns, income tax losses in self-assessment returns, capital allowances for plant and machinery in company returns, and private and personal expenditure in self-assessment returns;
Pension schemes newsletter 87: includes articles on requests for pension advice allowance by email, relief-at-source returns deadline and Scottish rate information, separate returns for pension scheme administrators and trustees, and ROPS notifications list schedule;
Notice 3001: Customs special procedures for the Union Customs Code: updates the December 2016 version with amended annexes A, C and D, to show it is no longer necessary to hold a guarantee or guarantee waiver before applying for a special procedure;
Notice 2002: Alcohol Wholesaler Registration Scheme: updates the March 2017 version, amending s 13 on trade buyers’ obligations to set out reasonable checks buyers should make to verify their wholesalers, and include examples of wholesale purchases that may be made from businesses not approved under the AWRS;
Notice 226: Beer duty: updates the May 2017 version, amending s 3.1 to stress the responsibility on businesses from April 2017 to check that their wholesalers are approved by HMRC under the Alcohol Wholesaler Registration Scheme;
Notice 162: Cider production: updates the February 2017 version, amending s 2.4 with clarification of when small cider makers won’t need to register for the Alcohol Wholesaler Registration Scheme; and
Notice 163: Wine production: updates the February 2017 version, amending s 2.4 to stress the responsibility of businesses from April 2017 to check that the wholesaler they buy from is approved by HMRC under the Alcohol Wholesaler Registration Scheme.
