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New HMRC guidance

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HMRC has published the following:

HMRC has published the following:

  • Notice 550: Air passenger duty: cancels and replaces the February 2015 version to take account of online filing of returns;
  • Notice 3: Bringing belongings, pets and private motor vehicles to UK from outside the EU: cancels and replaces the April 2006 version;
  • CC/FS30b: Tax avoidance schemes - penalties for partnership follower notices: concerns the penalties HMRC may charge in respect of partnership follower notices where the representative partner has not taken the necessary corrective action on time.
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