The latest Employer Bulletin and Agent Update feature this month.

• HMRC has begun the annual reconciliation of individual’s PAYE records for 2018/19.
• Find out about changes to the rates for VAT Mini One Stop Shop for other countries.
• Spotlight 52 has been published – this follows decisions by the First-tier Tribunal in two cases concerning tax avoidance schemes and disguised remuneration arrangements
• The following compliance checks factsheets have been updated: Compliance checks: penalties for failure to notify – CC/FS11, Compliance checks: alternative dispute resolution – CC/FS21, Compliance checks: large and complex businesses – CC/FS1c, Compliance checks: large and complex businesses – CC/FS1c and Compliance checks: managing serious defaulters – CC/FS14
• The following documents relevant to VAT have been updated: VAT Education Manual and VAT: general enquiries
• NIM02281 – Class 1 NICs: payment for leaving a defined benefit pension scheme or for giving up a right in such a scheme has been updated
• Tell HMRC about a Student Loan in your tax return has been updated
• The latest HMRC organisation chart has been published
• HMRC launched a voluntary disclosure facility known as the Profit Diversion Compliance Facility in January which was accompanied by guidance about the Facility. HMRC is believed to be now sending out a second set “nudge” letters to businesses they believe should be participating
• Issue 72 of the Agent Update is now available.
• Employer Bulletin: June 2019 has been published
• The April 2019 Pension schemes newsletter has been published
• What payroll information to report to HMRC has been updated
• The following documents relevant to charities have been updated:- How VAT affects charities (VAT Notice 701/1), Gift Aid schedule spreadsheets to claim back tax on donations and Charities: detailed guidance notes on how the tax system operates
• The guidance on Agricultural Property relief for Inheritance Tax has been updated
• Managed service company legislation (Spotlight 32) sets out updated details of a tax avoidance scheme
• The following forms relevant to stamp duty land tax have been updated:- Stamp Duty Land Tax: how to appeal against a penalty (SD7) and Stamp Duty Land Tax: notice of appeal against a penalty (SDLT46)
• How to complete a Company Tax Return has been updated
• The following documents relevant to the soft drinks industry sugar tax have been updated:- Soft Drinks Industry Levy late filing, guidance on the Soft Drinks Industry Levy and late payment penalties and Pay the Soft Drinks Industry Levy (notice 5)
• 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)
• Inheritance Tax: claim to transfer unused nil rate band for excepted estates (IHT217) has been updated
• The following forms and guidance relevant to pension schemes have been updated:- Pension Schemes Online: user guide, Manage a registered pension scheme and Information requirements for pension schemes
• VAT Notice 700/1: who should register for VAT has been updated
• Prepare for changes to the off-payroll working rules (IR35) has been update
• HMRC has introduced new controls which prevent phishing via ‘spoofing’ or mimicking its most used and recognisable telephone numbers
• The advisory fuel rates changed on 1 June 2019
• HMRC has issued Revenue and Customs Brief 2 (2019) to explain the correct treatment for the deduction of import VAT paid by a taxable person who is not the owner of the relevant goods
• HMRC has published a report on the direct recovery of debts which looks at the effectiveness of DRD and how it has been used
• HMRC updated their guidance on automatic exchange of information and due diligence procedures
• Check the Double Taxation Treaty Passport Scheme register has been updated
• The following areas of help and support have been updated:- Help and support if you’re self-employed, Help and support for landlords, Help and support for Self Assessment and Help and support for tax agents and advisers
• Find out how to pay tonnage tax if you’re a shipping company has been updated
• Calculate deductions due on the loan charge has been updated
• Non-resident landlord: receive UK rental income without deduction of UK tax – companies (NRL2) has been updated