Weekly roundup of HMRC import, export and customs guidance: 28 May 2024

Published on: 28 May 2024

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Specialist Tax Regulatory Materials

Article summary

Details of updates to HMRC import, export and customs guidance for the period from 20 May 2024 to 28 May 2024.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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Value Added Tax

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

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Owner-Managed Businesses

First year allowances

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Value Added Tax

Holding companies ― VAT status of activities

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14 Jul 2020 17:13 | Produced by Tolley Read more

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