Italian VAT
The Italian VAT registration system changed on 24 February 2011 and certain numbers issued before then are no longer valid. As a result, HMRC recommends that UK traders contact their Italian customers to obtain an up-to-date Italian VAT registration number and verify that number at the Europa website.
Excepted estates
HMRC have published a draft amendment to the Inheritance Tax Excepted Estates Regulations. The amendment corrects an omission in the regulations and removes two conditions that are no longer necessary. Comments on the draft amendment should be made by 28 August 2011.
PAYE receipts
PAYE and corporation tax receipts from the banking sector will be published for the first time on 31 August 2011 on HMRC’s website.