This month’s items cover a number of areas.

• Several updated VAT toolkits are available as follows:- HMRC VAT Partial Exemption Toolkit, HMRC VAT Input Tax Toolkit and HMRC VAT Output Tax Toolkit.
• A policy paper outlining changes to the consortium relief link company requirements has been published.
• Details of changes to interest to support the new digital Inheritance Tax service are available.
• An updated Contractual Disclosure Facility form (CDF1) has been published. This should be used by anyone considering asking HMRC to consider offering them a Contractual Disclosure Facility arrangement for disclosing tax fraud.
• A number of updated pensions related forms have been published: Taxation of lump sum death benefits, Flexibly accessed pension payment: repayment claim (tax year 2015–2016)(P55), Income Tax: repayment claim when small pension taken as a lump sum (P53) and Income Tax: application to receive an annuity without tax taken off (R89(2009))
• Updated form P50 (Income Tax: claiming tax back when you have stopped working) is available.
• The following 2015 forms have been published: Self Assessment: Tax Return (SA100) and Self Assessment: Residence, remittance basis etc. (SA109)
• Non residents and Investment Income: HS300 Self Assessment helpsheet is available.
• Information on how to claim a top-up payment on small charitable donations is available.
• Updated guidance on how to make a disclosure to HMRC and what forms to use for the Liechtenstein offshore disclosure facility is available.
• A collection of HMRC Leaflets, factsheets and booklets is available.
• The outcome of a survey of Agents of High Net Worth Individuals has been published.
• The latest Pensions Scheme newsletter has been published.
• HMRC have issued a press release urging alcohol wholesalers to start preparing to apply for the new Alcohol Wholesaler Registration Scheme. Wholesalers must apply for approval with HMRC between 1 October and 31 December this year but should start getting ready now to make sure they have what they need to make it quick and easy.
• In a recent press release HMRC announced it will bring some existing IT services under its direct control, while it continues to plan the transition to a new IT delivery model when the Aspire contract ends in 2017.
• A taskforce tackling wealthy tax cheats living in Scotland was launched recently.
• Updated VAT Notice 700/45 (which deals with how to correct VAT errors and make adjustments or claims) is available.
• Details of what HMRC services are available for agents and how to register for these is available on one page.
• An updated list of tax avoidance schemes where users may be charged an accelerated payment is available.
• Details of how to register for the Gambling Tax for Agents online service and how clients authorise agents to act for them has been published.
• Revenue and Customs Brief 13 (2015) deals with the reduced rate of VAT for the installation of energy saving materials. This explains the government’s position in respect of the decision of the European Court.
• Guidance on seeking HMRC clearance or approval for a transaction is available.
• Building our future: Transforming the way HMRC serves the UK is a briefing explaining HMRC’s ambitious programme of work in being an “effective, efficient and impartial tax and payments authority”.
• VAT appeal updates provides a list of cases where HMRC has lost at the first-tier tribunal that could have a wider impact, lost in the Upper Tribunal or higher courts or taken a decision about whether to appeal. Cases where HMRC has partly lost are also included where they meet the above criteria.
• Regulations providing details of how electronic communication is to be used to deliver IHT accounts and other information are available.
• Updated Employment intermediaries: report template and Employment intermediaries: reporting requirements guidance is available.
• HMRC has published an issue briefing on the direct recovery of debts.
• A list of tax avoidance schemes with settlement opportunities has been published. Information on specific settlement opportunities has also been published:- UK GAAP partnerships and sideways loss relief, UK GAAP corporates and sideways loss relief and sole traders and sideways loss relief.
• HMRC have published draft regulations setting out the definition of a ‘relevant apprentice’ for the purposes of the NICs zero-rate (for apprentices under 25). This is due to take effect from 6 April 2016. Comments are requested by 18 September.
• Updated guidance on the legislation which allows HMRC to publish the details of deliberate defaulters is available.
• HMRC have published Spotlight 25. This spotlight outlines a stamp duty land tax (“SDLT”) avoidance scheme known as “The Blackfriars scheme”.
• The August 2015 Employer Bulletin has been published.
• Advisory fuel rates which apply since 1 September are available.
• Form CA5403 should be used to get written confirmation of a national insurance number.
• Revenue and Customs Brief 14 (2015) outlines the VAT, corporation tax and income tax implications of the introduction from 1 October 2015 of the compulsory charge on single-use carrier bags in England.
• Customised repayment claim forms submitted by an agent on behalf of a client must meet HMRC standards. Detailed guidance is now available.
• Paid too much or too little tax? HMRC have published advice on what to do including advising that P800s are being issued between now and October 2015.
• Factsheet CC/FS24 (relevant to anyone who has received an accelerated payment notice) has been updated.
• An updated list of sports clubs registered with HMRC as a Community Amateur Sports Club is available.
• A factsheet has been published showing how the new dividend tax allowance and tax regime will work from 6 April 2016.
• From 6 April 2015, employment intermediaries must now use a report template to send information about workers where they don’t operate Pay As You Earn.
• Issue 49 of Agent Update covering the period July – August 2015 is now available.
• HMRC has issued an updated list of data requirements for software developers as of 3 August 2015.
• A list of schemes which have informed HMRC that they meet the conditions to be regarded as a Recognised Overseas Pension Scheme have been published.
• Guidance is now available regarding HMRC online service for agents.
• An updated list of tax avoidance schemes on which users may be charged an upfront tax payment, referred to as an accelerated payment, has been published. Also updated information about a settlement opportunity for participators in tax avoidance schemes is available.
• A summary on the level of individuals and households claiming Working Tax Credits and/or Child Tax Credits has been updated. The publication also provides details on those claiming childcare and disability, average entitlements and income band breakdowns.
• HMRC have released a series of webinars, e-learning, emails and videos providing guidance on self-employment, tax agents and advisers and being an employer.
• Those seeking advance clearance or approval for a transaction should be aware of guidance published by HMRC in relation to the appropriate addresses where such applications should be sent.
• An updated list of payees for vendors who wish to pay non-UK resident classical music artists has been published.
• The most recent Pension schemes newsletter is available.
• Updated guidance on how to recognise when a contact from HMRC is genuine and how to recognise phishing/bogus emails has been published.