News

Latest HMRC News

• Guidance: Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)

  Find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports.

• Guidance: Approved offshore reporting funds

  Find a list of offshore funds that have applied for and been approved as reporting funds.

• Guidance: Plastic Packaging Tax: service availability and issues

  Check the availability and any issues affecting the Register for Plastic Packaging Tax service.

• Guidance: List of community amateur sports clubs (CASC) registered with HMRC

  Check which sports clubs are registered with HMRC as community amateur sports clubs.

• COTAX Manual

  All aspects of company taxation including appeals, enquiries, payments and penalties

• Enquiry Manual

  How HM Revenue & Customs carries out tax enquiry work

• International Manual

  International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

• Guidance: Agent services account: service availability and issues

  Check the availability and any issues affecting the agent services account.

• Notice: Excise Notice 2002: Alcohol Wholesaler Registration Scheme

  Find out the effects of the law and regulations covering the introduction of the Alcohol Wholesaler Registration Scheme.

• Penalties for Making Tax Digital for Income Tax volunteers

  Changes to penalties for Making Tax Digital for Income Tax volunteers.