.png)
.png)
Customs codes
More codes for customs declaration services (CDS) have been added to appendix 4 Additional information statement codes for CDS with information on importing and exporting to and from the UK.
Capital allowances
HMRC has published guidance on claiming the new capital allowances for structures and buildings.
Fair tax mark
Warrington-based United Utilities has been certified as an accredited fair tax mark business. As part of the accreditation process it has improved the tax notes in its financial statements and supplemented this with a detailed tax report that sets out plainly the tax it pays in the UK and abroad and why. It has also enhanced its tax policy and begun confirming annual compliance.
Penalty factsheet
HMRC has updated Compliance checks for penalties of inaccuracies in returns or documents (CC/FS7a) to clarify that it will not suspend more than one penalty at the same time. A suspended...
