HMRC has issued guidance on completing Soft Drinks Industry Levy returns, including the information that must be provided and the process for amending errors in previously submitted returns. The notice also sets out the records businesses must maintain to support their levy compliance, ensuring traders have clear direction on documentation and reporting obligations under the scheme.
Source: HMRC (GOV.UK) – Read the original
HMRC has published a set of codes that traders and customs agents must use in Data Element 5/23 of the Customs Declaration Service to identify where goods may be examined at external temporary storage facilities. These codes, detailed in Appendix 16F, enable the specification of examination locations for goods held in external storage before customs clearance. Users should refer to the updated guidance to ensure accurate declaration submissions using the correct ETSF location identifiers.
Source: HMRC (GOV.UK) – Read the original
HMRC has published a list of codes that traders must use in Data Element 5/23 of the Customs Declaration Service to specify where goods will be held and examined at internal temporary storage facilities. The codes, contained in Appendix 16D guidance, enable customs to track the location of goods during temporary storage before onward processing. This applies to all traders using the Customs Declaration Service who store goods at designated internal facilities.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance outlining the different categories of Authorised Economic Operator (AEO) status available to businesses operating in international supply chains. The guidance explains the specific requirements and advantages associated with each AEO status type, helping businesses identify which certification may be most relevant to their operations. AEO status provides customs benefits to compliant traders meeting defined security and safety standards.
Source: HMRC (GOV.UK) – Read the original
HMRC has issued VAT Notice 701/21A, which sets out the specific gold coins that qualify for VAT exemption under the investment gold coins provisions of the VAT Act 1994. The notice provides businesses and traders with the definitive list of coins eligible for this exemption, helping them correctly classify transactions for VAT purposes. This guidance applies to dealers, importers, and other parties involved in the supply of precious metals subject to VAT rules.
Source: HMRC (GOV.UK) – Read the original
HMRC has published the Employment Income Manual, which provides comprehensive guidance on how the Income Tax (Earnings and Pensions) Act 2003 applies to employment-related income and pension arrangements. The manual serves as an interpretative resource for understanding the legislation governing tax treatment of wages, salaries, bonuses, benefits and pension contributions. This guidance applies to employers, employees, pension providers and tax professionals navigating employment income tax obligations under the 2003 Act.
Source: HMRC (GOV.UK) – Read the original
HMRC has provided guidance on commercial software solutions available for businesses to report both Domestic Top-up Tax and Multinational Top-up Tax under Pillar 2. The guidance helps organisations identify appropriate software tools to manage their top-up tax compliance and reporting obligations. Businesses should review the available options to select software that meets their specific operational requirements.
Source: HMRC (GOV.UK) – Read the original
HMRC has published guidance on VAT Notice 723A explaining how overseas businesses established outside the UK can reclaim VAT paid on supplies and services within the United Kingdom. The notice outlines the eligibility criteria, required documentation, and application procedures for non-established businesses seeking refunds of UK VAT. This applies to businesses from both EU and non-EU countries that have incurred VAT on purchases used for business purposes in the UK. The refund mechanism allows qualifying overseas traders to recover VAT costs and improve cash flow on their UK-related operations.
Source: HMRC (GOV.UK) – Read the original
HMRC has made available a series of email updates, videos and webinars designed to help businesses navigate employer responsibilities. The resources cover key areas including initial employer registration, payroll administration, completion of tax returns, and managing tax payments. The materials are aimed at organisations starting out as employers or operating small businesses seeking clarification on compliance obligations.
Source: HMRC (GOV.UK) – Read the original
HMRC provides information on whether the Customs Declaration Service is currently operational and details of any technical issues or maintenance affecting the platform. Traders and customs agents can check this page to confirm service accessibility before submitting declarations or to understand reasons for any disruptions to their submission capabilities.
Source: HMRC (GOV.UK) – Read the original