Developments of interest are outlined.

• HMRC have published updated annexes to be used alongside HMRC guidance on the non-statutory clearance service
• HMRC has updated the list (List 3) of professional bodies and learned societies, approved by HMRC for the purpose of section 344 ITEPA 2003 (allowable deductions from earnings for fees and subscriptions paid to professional bodies/learned societies). The list includes all bodies approved up to April 2017
• The guidance about reports intermediaries may have to send HMRC for agency workers where they don’t operate Pay As You Earn has been updated
• Find out about producing company tax returns, mandatory online filing and legal exemptions at the end of a company’s life
• The following documents relevant to making a disclosure have been updated:- Let property campaign: your guide to making a disclosure and Second Incomes Campaign: your guide to making a disclosure
• An updated list of upcoming tax tribunal appeal hearings, including details of previous cases has been published
• VAT notice 701/49 which explains the VAT liability of certain financial services in the UK has been updated
• The guidance to making a disclosure under the Second Incomes Campaign has been updated
• HMRC’s policy paper on the main residence nil rate band and the existing nil rate band has been updated
• The following factsheet has been updated:- Compliance checks: tax avoidance schemes – accelerated payments for Income Tax and National Insurance contributions through PAYE – CC/FS26
• Use supplementary pages SA110 to record the results of your tax calculation on your SA100 Tax Return. These pages have recently been updated
• An updated list of upcoming tax tribunal appeal hearings, including details of previous cases has been published
• Use form R185 (Settlor) if you’re a trustee and need to tell the settlor about income arising from the trust in which they retain an interest
• Use form VATC9 to set up a direct debit to make your VAT payments
• Use the Taxable Pay tables to complete your payroll manually if you’re an employer exempt from filing online
• The guidance for bodies seeking accreditation under the Community Investment Tax Relief scheme has been updated
• The notice explaining how to pay for charges due on imported goods by using the Flexible Accounting System has been updated
• The latest Employment-related securities and Employer bulletins are available
• The indexation allowance for May 2017 is available together with previous data
• The list of overseas corporate lenders who are recognised passport holders for the Double Taxation Treaty Passport Scheme has been updated
• Use these tables to find out if a period of sick absence links with a previous one
• The guidance for recognising genuine HMRC contact and phishing emails and texts has been updated
• Eligible parents can apply for UK Tax-Free Childcare using the Childcare Choices website
• An updated list of upcoming tax tribunal appeal hearings, including details of previous cases has been published
• The House of Commons Library has published a research briefing on SDLT on residential property
• Updated guidance on securities in respect of PAYE and National Insurance contributions has been published
• A new spotlight has been published which deals with a VAT scheme
• The Pension schemes newsletter 88 – June 2017 is available together with several forms in the area of pensions which have been updated:- Income Tax: pension death benefit lump sum: repayment claim (P53Z(DB)) and Income Tax: repayment claim when small pension taken as a lump sum (P53)/(P53Z)