Updated guidance and forms feature this month.

• The National Minimum Wage increased on 1 April 2019.
• HMRC has written to the Loan Charge All Party Parliamentary Group ahead of the introduction of the loan charge legislation
• Stamp Duty Land Tax: non-UK resident surcharge consultation seeks views on the design of a 1 percent Stamp Duty Land Tax surcharge on non-UK residents purchasing residential property in England and Northern Ireland
• Genuine HMRC contact and recognising phishing emails and texts has been updated for the latest scams
• The following forms relevant to PAYE and NIC have been updated:- PAYE draft forms: P60, PAYE draft forms: P60 (2019 to 2020), PAYE draft forms: specifications for substitute forms P60, PAYE draft forms: P45 and Class 1A National Insurance contributions on benefits in kind (CWG5)
• The following forms and publications relevant to VAT and customs duties have been updated:- Notice 374: importing goods for test free of duty and VAT, Notice 342: importing miscellaneous documents and other related articles free of duty and VAT, Notice 343: importing capital goods free of duty and VAT, Notice 368: importing inherited goods free of duty and VAT, Local authorities and similar bodies (VAT Notice 749), Claim relief on goods imported then supplied to another EU country and Goods Location Codes for data element 5/23 of CDS
• Agent Update: issue 70 is now available
• The February 2019 Employer Bulletin is now available
• Tax avoidance schemes: accelerated payments sets out an updated list of tax avoidance schemes on which users may be charged an upfront tax payment called an accelerated payment
• The guidance on higher rates of Stamp Duty Land Tax has been updated
• The contact number of the Employment related securities helpline has been updated Help and support for employing people and Help and support for tax agents and advisers have been updated
• Annual Tax on Enveloped Dwellings and Historic chargeable amounts for Annual Tax on Enveloped Dwellings have been updated
• Disguised remuneration: settling your tax affairs has been updated
• Check if you can claim flat rate expenses for uniforms, work clothing and tools has been updated
• HMRC has published its latest quarterly performance updates
• HMRC has published the government’s response to the House of Lords December 2018 Economic Affairs Committee reports on Making Tax Digital and Treating Taxpayers Fairly
• Use updated form P356 to apply for inclusion on the list of professional bodies and learned societies approved for tax relief (list 3)
• The following forms relevant to national insurance have been updated:- CA40: Employees allowed to pay their own National Insurance, CA44: National Insurance for company directors and CA41: National Insurance contributions tables B and C
• HMRC have issued an updated briefing on the loan charge remuneration legislation which takes effect from April 2019
• How to complete a Company Tax Return has been updated
• The scale rate expenses payments for employee travelling outside the UK have been updated from April 2019
• The GAAR advisory panel has issued its opinion on individual’s claiming relief for film related losses and split sale of interest in partnership
• 480: Expenses and benefits – a tax guide has been updated
• The advisory fuel rates which apply from 1 March 2019 have been published
• HMRC has published guidance for self-reporting a company or partnership that did not prevent the facilitation of tax evasion
• The Scottish government is consulting on a new approach to the planning, management and implementation of the fully devolved taxes
• Notice 3001: customs special procedures for the Union Customs Code has been updated
• Read all about the latest phishing scams on HMRC’s website
• The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019 extends the current scope of security deposit legislation to include corporation tax and construction industry scheme deductions and applies from 6 April 2019
• Notice 361: importing museum and gallery exhibits free of duty and VAT has been updated
• The list of Approved agencies for Payroll Giving has been updated