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New HMRC guidance

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HMRC has published the following:

HMRC has published the following:

  • Apprenticeship levy manual: first publication of new guidance manual for the apprenticeship levy being introduced from April 2017;
  • Agent Update 58: bi-monthly round-up for February/March 2017 of developments in tax, HMRC service and consultations;
  • Notice 196: Excise goods: registration and approval of warehousekeepers, etc: updates the January 2016 version with revised contact addresses;
  • Notice 197: Receipt and removal from an excise warehouse of excise goods: updates the September 2016 version with revised contact addresses;
  • Notice 197A: Excise goods: holding and movement: updates the October 2012 version with revised contact addresses;
  • Notice 203A: Registered consignees: cancels and replaces the October 2014 version with updated contact details;
  • Notice 204A: Temporary registered consignees: cancels and replaces the October 2014 version with updated contact addresses;
  • Notice 204B: Commercial importers and tax representatives: EU trade in duty-paid excise goods: cancels and replaces the October 2014 version with updated contact addresses;
  • Notice 700/67: registration scheme for racehorse owners: updates the February 2016 version with updated contact addresses; and
  • Notice DS5: UK duty stamps scheme: updates the May 2010 version with revised details for registering using the online service or the paper application form (para 6.2).
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