A report on the administration of Scottish income tax and devolution of income tax to Wales feature this week.

• The NAO has published its report on Administration of Scottish Income Tax 2017–18
• HM Revenue and Customs has written to two million taxpayers in Wales ahead of the introduction of the new Welsh Rates of Income Tax in April next year.
• The GAAR advisory panel have published two recent opinions:- Employee rewards using loans and Contractor rewards using loans
• Tax avoidance schemes: accelerated payments has been updated
• Get your National Insurance number has been updated
• Use the updated register to check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest
• The contact lists of providers who support Customs Freight Simplified Procedures has been updated
• Use the updated schedule spreadsheets to claim back tax through Gift Aid, Gift Aid Small Donations Scheme or other income using Charities Online
• Statutory Paternity Pay and Leave: becoming an adoptive or parental order parent (SC4) has been updated
• Compliance checks: higher penalties for offshore matters – CC/FS17 has been updated
• Genuine HMRC contact and recognising phishing emails and texts sets out the latest phishing scams
• Income Tax and National Insurance contributions: treatment of termination payments
• HMRC has launched an online tool for use to check whether a tax return needs to be submitted for 2017/18
• The guidance note explaining stamp duty land tax relief for first time buyers has been updated
• The following sections of HMRC’s Business Income Manual have recently been updated:- BIM47415 – Specific deductions: subscriptions: professional associations, BIM47400 – Specific deductions: subscriptions: contents, BIM37707 – Wholly and exclusively: duality of, or non-trade: remuneration, etc: ‘excessive’ remuneration: establish the purpose, BIM37680 – Wholly and exclusively: duality of, or non-trade, purpose: non-travel topics: interest payments, BIM37400 – Wholly and exclusively: case law: incidental benefit and BIM37075 – Wholly and exclusively: how to establish purpose: distinction between ‘purpose’ and ‘motive’
• The following sections of HMRC’s international manual have been updated:- INTM163150 – UK residents with foreign income or gains: income arising abroad: Employment – double taxation and INTM163130 – UK residents with foreign income or gains: income arising abroad: Partnerships
• Authorise an adviser to deal with your High Income Child Benefit Charge has been updated
• Complaints and Remedy Guidance has been updated
• A number of other sections of various HMRC manuals have been updated
• The National Audit Office’s departmental overview of HMRC for 2017–18 has been published. This overview summarises the Department’s responsibilities on how it spends its money and its key developments of work.