.png)
.png)
Trusts
The December edition of HMRC’s Trusts and Estates Newsletter is available.
VAT
HMRC has launched its new VAT number checking service ready for 1 January 2021. It can be used to check whether a UK VAT registration number is valid and the name and address of the business to whom the number is registered. UK VAT-registered businesses can also use this service to prove when they have checked a UK VAT number.
Import VAT returns
HMRC has updated its guidance Complete your VAT return to account for import VAT from 1 January 2021 with information on how businesses can make an estimate of import VAT based on the amount they would have paid for the goods and any other costs such as packaging transport and insurance.
Customs declaration
Information on non-established taxable persons and guidance on how to complete a declaration if they are...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
