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New HMRC guidance

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HMRC has published the following:

HMRC has published the following:

  • HMRC let property campaign: guide updated with references to the Property Income Manual and Trusts, Settlements and Estates Manual for landlords who own property jointly with a husband, wife or civil partner;
  • CIS340: Construction industry scheme: updated to show that non-resident companies dealing with UK land must register for UK corporation tax;
  • Notice 8: Sailing your pleasure craft to and from the UK: updates the April 2012 version; and
  • Notice 34: Intellectual property rights: updates the October 2018 version.
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