In brief: 10 October 2019

07 October 2019

Issue: 4715 / Categories: News

VAT

Notice 700/1: Who should register for VAT has been updated with information on temporary arrangements enabling some non-UK businesses that do not currently need to register for VAT in the UK by virtue of cross-border simplification schemes to submit advanced notification of UK VAT registration from 27 September 2019. These registrations will go live only if the UK leaves the EU without a deal.

tinyurl.com/vn7001sep

Employment-related securities

Employment-related Securities Bulletin 33 includes articles on: reporting ‘net settlement’ arrangements for unapproved share awards; correction to guidance on notifying errors in enterprise management incentive (EMI) options; replacement EMI options and working time declarations; SAYE savings holiday; ceasing share schemes; and changes to HMRC postal and email addresses.

tinyurl.com/hmrcersb33

BEPS

Iceland has deposited its instrument of ratification for the base erosion and profit shifting (BEPS) multilateral instrument with the Organisation for Economic Co-operation and Development. The convention will enter into force for...

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