HMRC published updated guidance and a new form to help users make a 'reasonable excuse' claim if they are unable to submit an online company tax return on time on or after 1 April.
HMRC invited taxpayers to use their secure electronic ‘change of circumstances service’ at www.hmrc.gov.uk/individuals/change-of-circs.htm to notify a change of name or address.
HMRC have announced updates to the following guidance manuals:
HMRC Online Services will be unavailable from Saturday 2 April until 6am on Wednesday 6 April, the department announced, to allow for IT upgrades.
Long standing issues in small business taxation have so far proven to be intractable, the Office of Tax Simplification said in its interim report, ‘Small business tax review’, presented to the Chancellor last week
The Taxes, etc. (Fees for Payment by Internet) Regulations, SI 2011/711, set the fee payable in respect of a credit card payments, where authorisation is given by internet, at 1.4% with effect from 1 April.
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations, SI 2011/698, address a situation that is not covered by the current ‘disregard regulations’ (SI 2004/3256) which provide that certain foreign exchange gains and los
The Climate Change Levy (General) (Amendment) Regulations, SI 2011/684, amend the operation of the supplier certificate regime used to administer certain CCL reliefs and make consequential amendments to secondary legislation following changes to the CCL reduced rate introduced by FA 2010 s 18.
The Tribunal Procedure (Amendment) Rules, SI 2011/651, make technical amendments to the rules that apply in various chambers of the First-tier Tribunal and Upper Tribunal.
The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order, SI 2011/661, replaces extra-statutory concession ESC 4.5, ‘Insurance premium tax: Arrangements for discounted insurance'.