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Carbon price floor
Ccl1/6: a Guide to the Carbon Price Floor has been published. It contains information about the carbon price floor, which was introduced on 1 April 2013. It covers fossil fuels liable to climate change levy that are used in electricity generation.
Special scheme
VAT Information Sheet 09/13 is available. It includes some of the most used currency exchange rates needed by non-EU businesses that are registered for the special scheme in the UK so they can complete declarations and make payments to HMRC in sterling.
Carbon price floor
Ccl1/6: a Guide to the Carbon Price Floor has been published. It contains information about the carbon price floor, which was introduced on 1 April 2013. It covers fossil fuels liable to climate change levy that are used in electricity generation.
Special scheme
VAT Information Sheet 09/13 is available. It includes some of the most used currency exchange rates needed by non-EU businesses that are registered for the special scheme in the UK so they can complete declarations and make payments to HMRC in sterling.
Marine insurance
Revenue & Customs Brief 13/13 confirms the VAT treatment of loss adjusting services supplied in connection with marine and aviation insurance claims and explains what action a business should take if it has failed to account for VAT in respect of such services in the past.
ESCs
Notice IR1 Extra-Statutory Concessions has been updated to take account of recent legislation and withdrawals.
PDV updated
The PAYE desktop viewer has been updated. Users should install the new viewer to ensure that they can view the latest versions of these notices.
