Oil and gas
The Treasury has produced an alternative schedule to the decommissioning relief deed that oil and gas companies are required to sign before transferring their tax history to purchasers.
Non-resident companies
HMRC has published a guide for non-resident companies on how to register for corporation tax within three months of a disposal of an interest in UK property or land on or after 6 April 2019.
VAT
Notice 101: Deferring duty, VAT and other charges has been revised to reflect changes since the introduction of the Union Customs Code in May 2016.
List 3
HMRC has updated its list of approved professional bodies.
Customs
Notice 117: Authorised economic operator has been updated with a new address for HMRC’s central site in Nottingham.