HMRC Guidance: Agent Update: issue 82

This month’s VAT & Customs related content.

Developments and changes to legislation and allowances relating to UK tax including.

COVID 19:

• updated Guidance
• VAT deferral, new payment scheme

UK transition:

• Mandatory Disclosure Rules and DAC 6

Tax:

• VAT reverse charge on construction and building services
• postponed VAT accounting – account for import VAT on the VAT Return
• digital or electronic signatures

Making Tax Digital:

• client email addresses required for VAT direct debit payments to continue

Source gov.uk

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