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New HMRC guidance

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HMRC has published the following:

  • Soft drinks industry levy: overview guide to registering for the levy from April 2018;
  • Disguised remuneration: separate guides aimed at taxpayers and agents for settling liabilities before the new loan charge in April 2019; and
  • NIC/Pensions Countdown Bulletin Issue 30: concerning the scheme reconciliation service timeline for queries between now and March 2019, when HMRC will issue the final membership scan to schemes. The DWP no longer plans to send individual statements of contracted-out history after December 2018, as scheme members are instead encouraged to check their personal tax account and use the pensions dashboard when it becomes available in 2019.