Developments of interest are outlined.

• HMRC’s charities guidance has been updated to reflect the rule changes for the Gift Aid Small Donations Scheme from 6 April 2017
• Use form FEU 1 (CS) if you do not have enough space on your return form FEU 1. Form FEU 1 is the quarterly return to HMRC of payments made to non-UK resident entertainers and sports people.
• Use form P50Z(DB) to claim back tax HMRC owes on a pension death benefit lump sum payment
• HMRC have published a new online guide “Claim a refund of Construction Industry Scheme deductions if you're a limited company”, which explains how a limited company subcontractor can claim a refund of construction industry scheme deductions if it has paid too much tax or national insurance contributions
• Updated examples of websites, emails, letters, text messages and phone calls used by scammers and fraudsters to get your personal information have been published
• Various documents relevant to self-assessment have been published and updated:- Trusts and Capital Gains Tax: HS294 Self-Assessment help sheet, Self-Assessment: register a partnership for Self-Assessment (SA400) and Self-Assessment: Capital gains summary (SA108)
• The form to claim relief online for relief of section 455 tax paid on loans that have been repaid, released or written off has been updated
• HMRC has recently published Let Property Campaign: examples of tax errors landlords make.
• HMRC have published a new Spotlight on tax avoidance arrangements that claim to be able to avoid the upcoming 2019 loan charge on disguised remuneration by redescribing loans.
• HMRC has published its FRS 105 overview paper – tax implications
• HMRC have published updated draft guidance on the new legislation which restricts deductions for corporate interest. Comments are requested by 31 October 2017.
• The first opinion of the GAAR Advisory Panel has been published. The opinion deals with employee rewards provided as gold bullion.