HMRC has updated the following guidance notes and Notices which may be of interest:
Change or remove your tax agent's authorisation and Authorise a tax agent (64-8) – updated with information about changing an authorised tax agent.
Construction Industry Scheme: CIS 340 – guidance in sections 3.13 and 3.14 updated to let contractors know they must check and keep records of various direct costs incurred by subcontractors.
View your Annual Tax Summary – updated to show that the Annual Tax Summary is not evidence of income a taxpayer has received.
VAT Notice 700/1: Who should register for VAT – section 2.7 updated to confirm what needs to be included during the application process when describing business activities.
Excise Notice 47: Duty free spirits — use in manufacture or for medical or scientific purposes, Excise Notice 2002: Alcohol Wholesaler Registration Scheme and Excise Notice 473: Production, distribution and use of denatured alcohol – updated to align with changes to alcohol duty that came into effect on 1 August 2023.
HMRC has updated the following guidance notes and Notices which may be of interest:
Change or remove your tax agent's authorisation and Authorise a tax agent (64-8) – updated with information about changing an authorised tax agent.
Construction Industry Scheme: CIS 340 – guidance in sections 3.13 and 3.14 updated to let contractors know they must check and keep records of various direct costs incurred by subcontractors.
View your Annual Tax Summary – updated to show that the Annual Tax Summary is not evidence of income a taxpayer has received.
VAT Notice 700/1: Who should register for VAT – section 2.7 updated to confirm what needs to be included during the application process when describing business activities.
Excise Notice 47: Duty free spirits — use in manufacture or for medical or scientific purposes, Excise Notice 2002: Alcohol Wholesaler Registration Scheme and Excise Notice 473: Production, distribution and use of denatured alcohol – updated to align with changes to alcohol duty that came into effect on 1 August 2023.
