New HMRC guidance

HMRC has published the following:

• Notice 340: importing scientific instruments free of duty and VAT: updates the March 2012 version with a corrected contact address;
• agent toolkits: updated versions of toolkits for directors’ loan accounts in company returns, company losses in company returns, and property rental in self-assessment returns; and
• COP26: tax credits overpayments: updated for 2017/18 tax year.