HMRC guidance: 19 April 2019

HMRC has published the following:

• Agent Update 71: latest bi-monthly round-up of developments in tax and HMRC services;
• Employer bulletin issue 77: includes articles on RTI trial for previous year corrections, loan charge reporting, diesel company cars and new Euro standard 6d, extension of security deposit legislation, and consultation on new off-payroll working rules from April 2020;
• Trusts and estates toolkit: updated for completion of 2018/19 trust and estate tax returns;
• CGT for trusts and estates supplementary toolkit: updated for 2018/19 trust and estate tax returns (supplements the main toolkit for trusts and estates);
• Capital gains tax for land and buildings toolkit: updated for 2018/19 self-assessment tax returns;
• Capital gains tax for shares toolkit: updated for 2018/19 self-assessment tax returns;
• Expenses and benefits from employment toolkit: updated to cover 2018/19 employers’ end of year forms and record keeping for 2019/20;
• National Insurance contributions and statutory payments toolkit: updated to cover 2018/19 employers’ end of year forms and record keeping for 2019/20;
• Notice 3001: Customs special procedures for the Union Customs Code: updates the March 2019 version with a new address for Customs Nottingham in section 1.4;
• Leaflet WTC2: Child tax credit and working tax credit: updated for 2018/19;
• Leaflet WTC5: Working tax credit and help with costs of childcare: updated for 2018/19;
• Leaflet WTC8: Child tax credit and working tax credit overpayments: updated for 2018/19;
• Factsheet WTC/FS3: Tax credits formal request for information: updated for 2018/19; and
• Factsheet WTC/FS6: Tax credits on leaving the UK: updated for 2018/19.