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Plastic packaging tax
HMRC has updated its plastic packaging tax (PPT) return guidance on amending a tax return. Businesses can sign into their PPT account and choose ‘view or amend submitted returns’ to make changes.
VAT – museums
HMRC is encouraging museums and galleries to claim under the VAT refund scheme which supports free entry as part of plans to give more people access to arts and culture.
Requirement to correct
Additional guidance on the requirement to correct is available. It supplements the guidance published in 2017 but does not replace it.
Apprenticeship levy
The guidance on paying the apprenticeship levy has been updated to clarify that information about the off-payroll working rules applies to medium and large-sized clients outside the public sector.
Possible DTA with Brazil
HMRC has published a joint declaration that announces the first round of negotiations for...
