DMBM524690 - Debt and return pursuit: CIS: in-year and end-of-year process: overpayments
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Contractor advises you that he has overpaid or you identify an overpayment on ETMP
If CIS monthly returns or P35/FPSs are outstanding:
remind the contractor of his obligation to submit these
emphasise that the overpayment cannot be dealt with until all returns have been received.
If all returns have been received and the contractor advises you that our records are incorrect and a correction is required:
The birth of a female Vaynol calf through the first-ever successful embryo transfer for a semi-feral breed of cattle has brought new hope in the work to save one of the UK’s rarest native livestock breeds.
The calf, which is called Snow – was born close to Edinburgh on January 6, as the result of a conservation project delivered by Rare Breeds Survival Trust (RBST) and animal breeding specialists AB Europe.
The calf’s birth is an important step in saving the genetic line of a rare Vaynol cow, which had struggled to reproduce.
Vaynol embryos were implanted in recipient Angus cows. However, it’s not the first time embryo transfer has been used for a rare breed.
DIPPRIV5400 - Goods and services for the use of entitled individuals: refund of duty and VAT on hydrocarbon oil
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Entitled individuals (those with continuing privileges) are eligible to claim a refund of the duty and VAT paid on petrol and diesel using Form TX10 and the accompanying TX10(Priv) (available from the FCO). The claims should be sent to the Mineral Oils Reliefs Centre, Chillingham House, Benton Park View, Newcastle upon Tyne, NE98 1ZZ. The entitled individual should enter details of each individual purchase on the Form TX10 and add up the amount of duty and VAT for each type of fuel (leaded, unleaded and diesel). The form:
Wild weather continues as flooding expected in Queensland s south-east and northern NSW theguardian.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from theguardian.com Daily Mail and Mail on Sunday newspapers.