This week’s UK tax tidbits, 19 March 2019

Updated guidance and forms feature this week.

• HMRC has written to the Loan Charge All Party Parliamentary Group ahead of the introduction of the loan charge legislation
• Stamp Duty Land Tax: non-UK resident surcharge consultation seeks views on the design of a 1 percent Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland
• Genuine HMRC contact and recognising phishing emails and texts has been updated for the latest scams
• The following forms relevant to PAYE and NIC have been updated:- PAYE draft forms: P60, PAYE draft forms: P60 (2019 to 2020), PAYE draft forms: specifications for substitute forms P60, PAYE draft forms: P45 and Class 1A National Insurance contributions on benefits in kind (CWG5)
• The following forms and publications relevant to VAT and customs duties have been updated:- Notice 374: importing goods for test free of duty and VAT, Notice 342: importing miscellaneous documents and other related articles free of duty and VAT, Notice 343: importing capital goods free of duty and VAT, Notice 368: importing inherited goods free of duty and VAT, Local authorities and similar bodies (VAT Notice 749), Claim relief on goods imported then supplied to another EU country and Goods Location Codes for data element 5/23 of CDS,