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New HMRC guidance

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HMRC has published the following:

  • Community Amateur Sports Clubs: updated to clarify that allowable travel and subsistence expenses do not count towards the £10,000 limit on payments amateur sports clubs may make to players in a 12 month accounting period (s 2.15.8);
  • Help-to-Save scheme: updated with contact information for those interested in taking part in trials of help-to-save accounts; and
  • Factsheets CC/FS34a: Information about the general anti-abuse rule and CC/FS35: General anti-abuse rule and pooling notices: new versions added with only minor changes.