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New HMRC guidance

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HMRC has published the following:

HMRC has published the following:

  • Notice 340: Importing scientific instruments free of duty and VAT: updates the May 2017 version;
  • Notice 368: Importing inherited goods free of duty and VAT: updates the March 2012 version;
  • Notice 372: Importing commercial samples free of duty and VAT: updates the February 2015 version;
  • Notice 373: Importing visual and auditory materials free of duty and VAT: updates the March 2012 version;
  • Notice 371: Importing goods for disabled people free of duty and VAT: updates the March 2012 version;
  • Notice 374: Importing goods for test free of duty and VAT: updates the October 2007 version;
  • Notice 700/58: Treatment of VAT repayment returns and supplements: updates the January 2010 version;
  • Notice 702/7: Import VAT relief for goods supplied onward to another country in the EC: updates the December 2013 version;
  • Notice 830: Tariff preference: new GSP rules of origin: updates the December 2016 version; and
  • Non-resident CGT charge on disposals of UK residential property: updated with more detail on late filing and late payment penalties, and addition of school pupil accommodation to the list of what is not ‘residential property’ for the purposes of the charge.
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