Employer bulletin (issue 74): includes articles on operating PAYE when the payday is a non-banking day, extension of security deposit legislation to CT and CIS deductions, real time adjustments to tax codes, withdrawal of CT concession for employer compliance settlements from September 2019, and reporting outstanding disguised remuneration loans;
Notice 104: ATA and CPD carnets: updates the November 2016 version with the revised procedure for appealing against customs decisions on CPD and ATA carnets, which may be used for certain temporary imports and exports of goods and motor vehicles;
Company losses toolkit: agents’ compliance toolkit updated for 2017/18 company tax returns;
VAT appeals: updated list (to October 2018) indicating whether or not HMRC will appeal recent VAT cases decided against it in the tribunals or courts;
Salary sacrifice for employers: updated in relation to tax-free childcare and contact details for the HMRC clearances team;
Factsheet CC/FS13: Publishing details of deliberate defaulters: updates the October 2015 version with further information on steps taxpayers can take to avoid having their details published once an investigation has begun;
Use the EIS to raise money for your company: updated to reflect the new compliance statement companies must use for applications, and the unique investment reference number HMRC will issue for inclusion on the compliance certificates companies give to their investors;
Use the SEIS to raise money for your company: updated to reflect the new compliance statement companies must use for applications, and the unique investment reference number HMRC will issue for inclusion on the compliance certificates companies give to their investors; and
Use the SITR scheme to raise money for your company: updated to reflect the new compliance statement companies must use for applications, and the unique investment reference number HMRC will issue for inclusion on the compliance certificates companies give to their investors.
Employer bulletin (issue 74): includes articles on operating PAYE when the payday is a non-banking day, extension of security deposit legislation to CT and CIS deductions, real time adjustments to tax codes, withdrawal of CT concession for employer compliance settlements from September 2019, and reporting outstanding disguised remuneration loans;
Notice 104: ATA and CPD carnets: updates the November 2016 version with the revised procedure for appealing against customs decisions on CPD and ATA carnets, which may be used for certain temporary imports and exports of goods and motor vehicles;
Company losses toolkit: agents’ compliance toolkit updated for 2017/18 company tax returns;
VAT appeals: updated list (to October 2018) indicating whether or not HMRC will appeal recent VAT cases decided against it in the tribunals or courts;
Salary sacrifice for employers: updated in relation to tax-free childcare and contact details for the HMRC clearances team;
Factsheet CC/FS13: Publishing details of deliberate defaulters: updates the October 2015 version with further information on steps taxpayers can take to avoid having their details published once an investigation has begun;
Use the EIS to raise money for your company: updated to reflect the new compliance statement companies must use for applications, and the unique investment reference number HMRC will issue for inclusion on the compliance certificates companies give to their investors;
Use the SEIS to raise money for your company: updated to reflect the new compliance statement companies must use for applications, and the unique investment reference number HMRC will issue for inclusion on the compliance certificates companies give to their investors; and
Use the SITR scheme to raise money for your company: updated to reflect the new compliance statement companies must use for applications, and the unique investment reference number HMRC will issue for inclusion on the compliance certificates companies give to their investors.
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