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New HMRC guidance

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HMRC guidance includes:

HMRC guidance includes:

  • Notice 163: Wine production: cancels and replaces the January 2016 version. A new form, WMW1, should now be used to apply for a licence as a wine or made-wine producer or commercial grower;
  • Notice 452: Machine Games Duty: updates the July 2016 version with a new postal address for repayment claims in respect of overpaid duty (s 15.1.6); and
  • VAT Place of Supply of Services manual: new page added (VATPOSS15700 use and enjoyment: insurance repair services) to reflect changes from 1 October 2016.
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