- HMRC has revised its VAT Notice 700/56 (insolvency)
- Information on the default surcharge has been removed from section 4
- Information on the repayment supplement has been replaced with a link to new rules on repayment interest
- Section 20.6 has been updated regarding insolvent members in VAT groups
- A new paragraph 8.3 has been added on submitting a notice of intended dividend
- A new section 24 has been added on PAYE and NICs.
Source: taxjournal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
