COP8: HMRC fraud investigation service: updated code of practice, replacing the August 2014 version, concerning civil investigations in certain cases not selected for the contractual disclosure route under COP9;
Serial tax avoidance: brief guide to the new sanctions for users of tax avoidance schemes that are defeated on or after 6 April 2017, where the taxpayer entered into the scheme on or after 15 September 2016;
Use of labour providers: advice on due diligence: updated in November 2016, to take account of the new online form for notifying HMRC about payroll outsourcing arrangements;
VAT Notice 701/58: charity advertising and goods connected with collecting donations: cancels and replaces the March 2002 version;
Notice 104: ATA and CPD carnets: updates the September 2016 version with new details on how to get a CPD carnet in paragraph 5.5;
Notice AGL1: Aggregates levy: cancels and replaces the August 2015 version, with changes arising from new regulations on the exemption from the requirement to register;
Notice 725: The single market: updates the August 2016 version with a minor change to remove extraneous text from the table in paragraph 17.7;
Pension schemes newsletter 82: includes articles on: bridging pensions regulations; registration statistics; secondary annuities market proposals dropped; pension flexibility statistics; relief-at-source returns; new overseas pension scheme web page; lifetime allowance protection dates; and annual allowance calculator; and
VAT Notice 700: the VAT guide: cancels and replaces the April 2015 version with minor amendments.
COP8: HMRC fraud investigation service: updated code of practice, replacing the August 2014 version, concerning civil investigations in certain cases not selected for the contractual disclosure route under COP9;
Serial tax avoidance: brief guide to the new sanctions for users of tax avoidance schemes that are defeated on or after 6 April 2017, where the taxpayer entered into the scheme on or after 15 September 2016;
Use of labour providers: advice on due diligence: updated in November 2016, to take account of the new online form for notifying HMRC about payroll outsourcing arrangements;
VAT Notice 701/58: charity advertising and goods connected with collecting donations: cancels and replaces the March 2002 version;
Notice 104: ATA and CPD carnets: updates the September 2016 version with new details on how to get a CPD carnet in paragraph 5.5;
Notice AGL1: Aggregates levy: cancels and replaces the August 2015 version, with changes arising from new regulations on the exemption from the requirement to register;
Notice 725: The single market: updates the August 2016 version with a minor change to remove extraneous text from the table in paragraph 17.7;
Pension schemes newsletter 82: includes articles on: bridging pensions regulations; registration statistics; secondary annuities market proposals dropped; pension flexibility statistics; relief-at-source returns; new overseas pension scheme web page; lifetime allowance protection dates; and annual allowance calculator; and
VAT Notice 700: the VAT guide: cancels and replaces the April 2015 version with minor amendments.
