CWG5 (2017): Employers' guide to Class 1A NICs on benefits in kind: updated to include information on the new treatment of salary sacrifice, or other optional remuneration arrangements, from April 2017;
Notice 162: Cider production: updates the June 2017 version with new information about registering online (paragraph 3.3) and revised contact details for Customs International Trade and Excise (CITEX) and the HMRC orderline;
Notice 376: Anti-dumping and countervailing duties: cancels and replaces the September 2009 version;
Notice 2002: Alcohol Wholesaler Registration Scheme: updates the June 2017 version to clarify that some products eligible under the alcoholic ingredients relief scheme are also defined as ‘controlled liquor’ for the purposes of the alcohol wholesaler registration scheme;
Notice 3001: Customs special procedures for the Union Customs Code: updates Annexes C and D and the procedure for using form SP6 (transfer of rights and obligations), to reflect changes to the Union Customs Code special procedures guidance in June 2017;
Gift aid small donations scheme: section on community buildings updated to clarify the amount charities with two or more community buildings can claim under the scheme;
Off-payroll working through an intermediary (IR35): updated to clarify that the off-payroll rules may apply if an agency, umbrella company or similar third party supplies a worker by engaging the worker's intermediary, rather than the worker directly; and
Pensions lifetime allowance protection guide for administrators: updated for the new lifetime allowance scheme administrator look-up service, enabling administrators to check whether scheme members have valid lifetime allowance protection.
CWG5 (2017): Employers' guide to Class 1A NICs on benefits in kind: updated to include information on the new treatment of salary sacrifice, or other optional remuneration arrangements, from April 2017;
Notice 162: Cider production: updates the June 2017 version with new information about registering online (paragraph 3.3) and revised contact details for Customs International Trade and Excise (CITEX) and the HMRC orderline;
Notice 376: Anti-dumping and countervailing duties: cancels and replaces the September 2009 version;
Notice 2002: Alcohol Wholesaler Registration Scheme: updates the June 2017 version to clarify that some products eligible under the alcoholic ingredients relief scheme are also defined as ‘controlled liquor’ for the purposes of the alcohol wholesaler registration scheme;
Notice 3001: Customs special procedures for the Union Customs Code: updates Annexes C and D and the procedure for using form SP6 (transfer of rights and obligations), to reflect changes to the Union Customs Code special procedures guidance in June 2017;
Gift aid small donations scheme: section on community buildings updated to clarify the amount charities with two or more community buildings can claim under the scheme;
Off-payroll working through an intermediary (IR35): updated to clarify that the off-payroll rules may apply if an agency, umbrella company or similar third party supplies a worker by engaging the worker's intermediary, rather than the worker directly; and
Pensions lifetime allowance protection guide for administrators: updated for the new lifetime allowance scheme administrator look-up service, enabling administrators to check whether scheme members have valid lifetime allowance protection.
