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New HMRC guidance

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HMRC guidance includes:

  • Notice 162: Cider production: updates the February 2016 edition. More detail is given in para 3.4 about the plan of their production premises that businesses are required to submit as part of the registration process;
  • Employer Bulletin: the October 2016 issue of the bi-monthly bulletin includes articles on: making tax digital; PAYE late filing penalties; employment intermediaries’ quarterly reports; employees leaving; nil returns of expenses and benefits; student loan repayments; NINOs with ‘KC’ prefix; apprenticeship levy funding; electronic payments and repayments; minimum wage rates; childcare vouchers and maternity leave; NI credits for armed forces spouses/civil partners; FA 2016 sanctions for tax avoidance; and non-deductible and non-exempt expenses;
  • FRS 101 and 102 overview papers: updated in October 2016 with minor changes to the August 2016 version.
  • NIC/pensions countdown bulletin issue 20: includes articles on pension forums, scheme cessation and ‘methods of preservation’, and DWP update on state pension top-up; and
  • Agent update issue 56: HMRC’s bi-monthly round-up for tax agents and advisers.
Issue: 1328
Categories: News
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