VAT Notes No 1 2017: includes articles on: alcohol wholesaler registration scheme; new treatment of overseas sellers using online marketplaces and due diligence scheme for fulfilment houses; online machine games duty returns; and raw tobacco approval scheme;
VAT Notice 702: imports: updates the December 2016 version with revised email address for national duty repayment centre;
Notice 226: Beer duty: cancels and replaces the March 2017 version, with clarification of method for calculating duty on mixed packs at para 7.8 and details of the new fraud hotline at para 34.6;
Notice 179: Motor and heating fuels: general information and accounting for excise duty and VAT: cancels and replaces the December 2016 version with new best practice guidelines on wet-line contamination (cross-contamination of road fuel with rebated fuels); and
Off-payroll working in the public sector: reform of intermediaries legislation: paragraph added clarifying how the new rules apply to businesses providing ophthalmic and pharmaceutical services.
VAT Notes No 1 2017: includes articles on: alcohol wholesaler registration scheme; new treatment of overseas sellers using online marketplaces and due diligence scheme for fulfilment houses; online machine games duty returns; and raw tobacco approval scheme;
VAT Notice 702: imports: updates the December 2016 version with revised email address for national duty repayment centre;
Notice 226: Beer duty: cancels and replaces the March 2017 version, with clarification of method for calculating duty on mixed packs at para 7.8 and details of the new fraud hotline at para 34.6;
Notice 179: Motor and heating fuels: general information and accounting for excise duty and VAT: cancels and replaces the December 2016 version with new best practice guidelines on wet-line contamination (cross-contamination of road fuel with rebated fuels); and
Off-payroll working in the public sector: reform of intermediaries legislation: paragraph added clarifying how the new rules apply to businesses providing ophthalmic and pharmaceutical services.
