HMRC has issued the following publications, which are available from its website.
VAT Notes No. 1 2014: place of supply rules change from January 2015, online services for small businesses, road fuel scale charges, and continuation of reverse charge for mobile phones, computer chips and emissions allowances;
Notice 600: Classifying your imports or exports – the notice contains new information on how to obtain a binding tariff information (BTI) decision;
Tariff notices 6/14, 7/14 and 8/14 (plastic bowls, plastic boxes and giraffe shaped toys)
Customs information paper: Notices 221 (inward processing), 235 (outward processing relief) and 237 (processing under Customs control) have been updated;
Stamp taxes bulletin 1/2014: ATED returns; payments, agent authorisation and ATED-related CGT, SDLT treatment of leases granted for installation of renewable energy systems, procedure for amending or cancelling SDLT1 returns, preparations for Scottish Land and buildings transaction tax, and errors on paper SDLT1 returns;
Reporting offshore funds: The list has been updated to include funds that have entered the reporting fund regime as of 4 March 2014;
Update on the change to the construction industry training board levy on employers or contractors;
Reconciling PAYE charges: steps employers can take to eliminate some of the most common errors in reconciling their PAYE charge records with HMRC’s;
NIC/pensions bulletin: Countdown to end of contracting out (the first in a series of bulletins for pension scheme administrators and trustees on NICs changes relating to the ending of contracting-out with the introduction of single-tier pensions in April 2016); and
ISA bulletin 56: amendments to ISA guidance notes.
HMRC has issued the following publications, which are available from its website.
VAT Notes No. 1 2014: place of supply rules change from January 2015, online services for small businesses, road fuel scale charges, and continuation of reverse charge for mobile phones, computer chips and emissions allowances;
Notice 600: Classifying your imports or exports – the notice contains new information on how to obtain a binding tariff information (BTI) decision;
Tariff notices 6/14, 7/14 and 8/14 (plastic bowls, plastic boxes and giraffe shaped toys)
Customs information paper: Notices 221 (inward processing), 235 (outward processing relief) and 237 (processing under Customs control) have been updated;
Stamp taxes bulletin 1/2014: ATED returns; payments, agent authorisation and ATED-related CGT, SDLT treatment of leases granted for installation of renewable energy systems, procedure for amending or cancelling SDLT1 returns, preparations for Scottish Land and buildings transaction tax, and errors on paper SDLT1 returns;
Reporting offshore funds: The list has been updated to include funds that have entered the reporting fund regime as of 4 March 2014;
Update on the change to the construction industry training board levy on employers or contractors;
Reconciling PAYE charges: steps employers can take to eliminate some of the most common errors in reconciling their PAYE charge records with HMRC’s;
NIC/pensions bulletin: Countdown to end of contracting out (the first in a series of bulletins for pension scheme administrators and trustees on NICs changes relating to the ending of contracting-out with the introduction of single-tier pensions in April 2016); and
ISA bulletin 56: amendments to ISA guidance notes.
