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HMRC guidance

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New HMRC guidance includes:

·       Employer Bulletin (June 2016): includes articles on: PAYE reporting for the tax year ended 5 April 2016; claiming relief for non-reimbursed employee expenses; apprenticeship levy; construction industry scheme online service; paying HMRC electronically; substitute forms P60 and P45; using personal tax accounts; confirming student loan plan types; tax credits renewals; and new state pension information.

·       Community amateur sports clubs guidance notes: Annex 1 extended, with further information on when VAT relief may be available.

·       Landfill tax manual: withdrawn temporarily to enable a ‘major update’.

·       Directors’ loan accounts toolkit: updated for 2015/16 company tax returns.

·       Notice 301: Civil penalties for contraventions of customs law: minor amendment to contact address.

·       Notice 2002: Alcohol wholesaler registration scheme: minor amendments to May 2016 version.

·       Corporate intangibles research and development manual: CIRD81350 defining ‘production and distribution of goods and services’ for the purposes of R&D tax relief updated to take account of FA 2015 changes.

Issue: 1314
Categories: News