HMRC has published a new Public Notice (143) A guide for International Post Users. The new notice is updated to reflect the reduction in the level of the relief available for items sent as gifts from £40 to £36 with effect from 1 January 2013.
It is important to note that HMRC’s Public Notices do not have legal affect. Although they cannot be relied on, they are useful guidance and for understanding HMRC’s current position on a matter. If any specific point could have a material impact on your business then we recommend referring back to the Regulations, existing case law etc., and seeking to resolve a matter through express written agreement with HMRC.