This month’s interesting items cover a number of areas.

• Agent Update 46 (February – March 2015) has been published.
• VAT Information sheet 01/15 provides guidance on claims by non-profit making sports clubs for overpaid VAT on supplies of sporting services made to non-members. HMRC now accepts that these supplies can be treated as exempt from VAT and on 1 January 2015 introduced legislation to reflect this change in policy.
• The National Insurance Contributions Bill received Royal Assent on 12 February, becoming the National Insurance Contributions Act 2015.
• The Stamp Duty Land Tax Bill received Royal Assent on 12 February 2015 and has now been published as the Stamp Duty Land Tax Act 2015. This act enacts the changes to stamp duty land tax for residential properties announced at Autumn Statement 2014 which took effect 4 December 2014.
• The Income Tax (Pay as you Earn)(Amendment No2) Regulations 2015 have been laid before Parliament. These include the reporting requirements for employment intermediaries set out in the recently published consultation response which take effect from 6 April 2015.
• A list of schemes which have advised HMRC that they meet the conditions to be a Qualifying Recognised Overseas Pension Scheme has been published.
• General guidance on offshore disclosure facilities for Swiss bank accounts and investments is available in addition to guidance supporting how to register and make a disclosure for investments in Liechtenstein.
• Guidance on iXBRL taxonomies accepted by HMRC is available.
• Major changes to the UK pension regime are effective from 6 April 2015, guidance has been published covering the 3 main options which also explains how each is taxed.
• An updated Negligible Value list can be viewed; this is a list of shares formerly quoted on the London Stock Exchange, which have been declared of Negligible Value.
• A list of non-resident rock and pop entertainers payees in the middleman scheme has been published; this is relevant to anyone making a payment to a non-resident entertainer through a promoter, agent or merchandiser. The payees must be included in this list in order to make the payment tax-free.
• HMRC guidance on Part 5 and Schedules 34 to 36 of the Finance Act 2014 which cover the new rules for promoters of tax avoidance schemes have been published.
• Form P9X(2015) should be used by employers to find out which PAYE tax codes to change, how to change them and which codes to carry forward ready for the new tax year.
• Draft regulations have been issued to support the changes in collection and payment of Class 2 National Insurance through Self-Assessment which take effect from 6 April 2015.
• An updated PAYE starter checklist has been published. This should be used by employers to record information about a new employee.
• HMRC have launched the new Charities Digital Service. The digital service allows new charities to register their details with HMRC for tax purposes. Information on how to submit a claim for tax repayments using online forms and databases is also available.
• The 2015 version of Expenses and benefits – a tax guide has been made available. The booklet explains the tax law relating to expenses payments and benefits.
• The professional bodies approved for tax relief (list 3) has been updated. However it should be noted that the availability of relief for such expenses is subject to the “wholly, exclusively and necessarily” test.
• A guide to stamp duty reserve tax: penalties and appeals is available.
• Tables showing the indexation allowance for assets disposed of in January 2015 are now available together with historical data.
• The latest HMRC Pensions Schemes Newsletter is available.
• Helpsheets and notes covering Self-Assessment: corrections to paper tax returns has been published.
• Details on how to register for the Foreign Account Tax Compliance Act using HMRC online services is available.
• Guidance on when to use advisory fuel rates and the rates applicable from 1 March 2015 can be accessed.
• A number of webinars, e-learning and videos on different topics are available as follows: Tax agents and advisers, VAT, Employing people, and Self-employed.
• Examples of phishing emails and bogus contact can be accessed.
• Details of payees for vendors who wish to pay non-UK resident classical music artists are available.