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HMRC guidance

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HMRC has also published the following on the website:

  • updated guidance notes outlining how the tax system operates for charities, with minor changes concerning action where a donor has paid insufficient tax to cover gift aid claims;
  • information on the compensatory interest rates for inward processing relief and temporary admission;
  • the September edition of HMRC’s Trusts and estates newsletter, with articles on Finance Bill 2015/16 measures, such as the residence nil rate band, IHT online, and form IHT403 and the ‘normal out of income exemption’ (see; and
  • the value of the retail price index for August 2015, which is 259.8, and an updated table showing the indexation factors to be used in calculating the indexation allowance for corporation tax purposes.