This week’s UK tax tidbits, 20 May 2019

Non-resident company guidance and the latest VAT fuel scale charges feature this week.

• The following toolkits have been updated:- Income Tax losses toolkit and Private and personal expenditure toolkit
• The following pension scheme forms have been updates:- Pension schemes: registered pension schemes relief at source annual claims (APSS 106) and Pension schemes: registered pension schemes relief at source interim claims (APSS 105)
• The standard lifetime allowance for pension increased to £1,055,000 from 6 April 2019
• HMRC have published new guidance on the new securities for the construction industry scheme
• Guidance on how to register for corporation tax as a non-resident company if you have sold, gifted or transferred interests in UK property or land has been published for the first time.
• Company Tax Return taxonomies accepted by HMRC has been updated
• The Road fuel scale charge tables for VAT which apply from 1 May 2019 have been published