Interesting items cover a number of areas.

• HMRC have updated their guidance on recognising ‘phishing’ emails purporting to be from HMRC.
• Information on student loans for both agents and employers and employees is available.
• Webinars, e-learning emails and videos covering a number of areas are available as follows:- self-employed, VAT, the Construction Industry Scheme, international trade and employing people.
• A guide outlining “What happens if you don’t report payroll information on time” has been published; this covers late/non filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future.
• Guidance on HMRC’s non-statutory clearance service is available.
• Update toolkits have been published across a range of areas.
• If a registered pension scheme has had UK income tax deducted from its investment income it can seek repayment of this from HMRC. Updated guidance to support this process has been published.
• A double tax treaty between the UK and the Netherlands to relieve double taxation in relation to bank levies entered into force on 30 April 2015 and has effect for accounting periods beginning on or after 1 January 2011.
• A number of VAT forms and notices have been published as follows in addition to a useful summary of notices in both numerical and alphabetical order:- VAT Notice 1001: VAT refund scheme for certain charities, VAT Notice 735: VAT domestic reverse charge on specified goods and services, VAT: refunds for DIY housebuilders - claim form for new houses (VAT431NB) and VAT: refunds for DIY housebuilders - claim form and notes for conversions (VAT431C). In addition Notice 999: catalogue of publications lists all current publications in relation to VAT issued by HMRC.
• Expenses and benefits 2014–15 form (P11D) which should be used to report details of any expenses and benefits provided to employees or company directors has been published.
• A useful list of particular makes and models of car derived vans and combi vans on which vat may be reclaimed has been published.
• The April 2015 Employer Bulletin has been published.
• Form CA5603 which can be used to pay voluntary Class 3 National Insurance contributions has been published.
• Guidance to support payment options for paying taxes, penalties and enquiry settlements that are not covered in specific guides has been published in addition to a guide applicable to pension scheme administrators paying tax.
• Details on how to register for the Foreign Account Tax Compliance Act using HMRC online services has been published.
• Details of changes to the 2014-2015 Self-Assessment Trust and Estate Tax Return and supporting guidance notes is now available.
• Updated guidance supporting the Liechtenstein Offshore disclosure facilities can be accessed.
• A useful collection bringing together HMRC leaflets, factsheets and booklets is available.
• Agent Update 47 has been published.
• A Tax Information Exchange Agreement between the UK and Monaco signed last year entered into force on 22 April 2015.
• HMRC have published an updated version of their detailed charities guidance notes, which outline how the tax system operates for charities.
• Updated form WT2 should be used to claim ‘reasonable excuse’ for late submission of an online VAT return where a surcharge has been imposed.
• Updated form SA402 should be used to register a partner who isn’t an individual for Self-Assessment, for example a company or trust.
• Child Benefit: claim form (CH2) should be used to register for child benefit online.
• Details of payees for vendors who wish to pay non-UK resident classical music artists is available.
• A 2015–16 CWG2: Further guide to PAYE and National Insurance contributions has been published.
• Form CIS304 should be used by partnerships wanting to register as a subcontractor in the Construction Industry Scheme.
• An updated Let Property Campaign: disclosure form (DO2) is available and should be used by anyone wishing to make a disclosure under that campaign.
• HS380: Partnerships: Foreign Aspects has been published.
• A useful collection of the main rates of tax and duty, interest rates, exchange rates and allowances is available.
• A factsheet on the increased penalty percentages that may be charged if taxpayers file Income Tax, Capital Gains Tax and Annual Tax on Enveloped Dwellings returns more than 12 months late has been published.
• HMRC has issued VAT Notice 1001 to explain the VAT rules that apply to charities eligible for refunds of VAT under sections 33C and 33D of the VAT Act 1994.
• Updated guidance about how the Community Amateur Sports Club scheme works and reliefs is available.