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New HMRC guidance

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HMRC has published the following:

  • Notice 701/22: Tools for manufacture of goods for export: updates the January 2002 version with minor amendments;
  • Notice 69A: Aircraft and ship stores: updates the October 2016 version with a new address for submitting form W50 when making payments of duty (paras 2.17 and 3.17);
  • Notice 216: Customs procedures at cargo community system-UK locations: updates the October 2002 version with minor amendments;
  • Notice 703 VAT: Export of goods from the UK: updates the March 2014 version to clarify the evidence required in respect of supplies to the Foreign and Commonwealth Office and Foreign and Commonwealth Office Services for delivery abroad through diplomatic channels (para 7.11).
  • Notice 742A: Opting to tax land and buildings: updates the March 2017 version with a new address for HMRC’s Option to Tax Unit (para 4.2.3) and removing HMRC’s 15 day target for acknowledging receipt of option-to-tax notifications (para 4.2.4);
  • VAT Notes 2017 Issue 3: contains information on paying VAT electronically and receiving repayments by Bacs, and the updates to the Land and Property, Education, and Construction VAT manuals;
  • Factsheet CC/FS1c: Large and complex businesses: updates the November 2015 version to include the apprenticeship levy among the taxes covered; and
  • Factsheet CC/FS1b: General information about checks by campaigns and projects: updates the October 2015 version to include the apprenticeship levy among the taxes covered.
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