HMRC has published Agent Update 118. Articles in this issue include reminders about the reduction in National Insurance rates from 6 April and also that changes to the construction industry scheme apply from 6 April in particular regarding gross payment status.
Other articles are summarised below.
Customs declaration service
All businesses are now able to move their export declarations to the customs declaration service (CDS). They will have until Tuesday 4 June 2024 to move to the new service. After this date customs declarations will no longer be able to be submitted through the customs handling of import and export freight (CHIEF).
Supplementary declarations
In May 2024 HMRC will introduce changes to the simplified customs declaration process (SCDP) and simplified export declaration process (SEDP). It says these changes reflect views gathered through a call for evidence held in 2022 that indicated businesses and the...
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