In plain English, from TaxTune Accountants

Here is the latest update from HMRC, with the key points kept simple.

Find the codes which can be used in Data Element 5/23 to identify the location where the goods may be examined for an external temporary storage facility (ETSF) (Appendix 16F).

What this could mean for you

Tax rules change often, and not every update affects everyone. If you are not sure whether this applies to you, we are happy to explain it in plain English and take care of anything you need.

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This summary is based on HMRC news published on GOV.UK. Read the original announcement.