This month’s UK tax tidbits
Updated compliance checks factsheets and a new HMRC app feature this week.
- The following compliance checks helpsheets have been updated: General information about compliance checks: CC/FS1a, General information about checks by Campaigns and Projects: CC/FS1b and Compliance checks: penalties for offshore non-compliance – CC/FS17 has been updated
- HMRC have published a technical note on new legislation to be introduced in the Finance Bill 2020
- Corporation Tax: payments, Corporation Tax: forms ordering, Debt collection: confirm the identity of HMRC staff and Change your address and personal details have all been updated
- The list of mortgage providers and lenders who accept a SA302 tax calculation and a tax year overview has been updated
- Central Agent Authorisation Team and Help and support for tax agents and advisers have both been updated
- Check your tax with the official HMRC app
- The Scottish government is consulting on the introduction of a tourist tax
- The helpsheet Relief for foreign tax paid (HS263) has been updated
- The guidance on determining the liability of the supply of goods or services effected for a consideration has been updated
- The Advisory Fuel Rates which apply from 1 December 2019 have been published
- Rates and thresholds for employers: 2019 to 2020 has been updated
- From 1 October 2019, HMRC introduced a new Business Risk Review process for large companies
- Use the updated guidance for trusts to help decide if Capital Gains Tax is due
- Agent Update: issue 75 is now available, featuring articles on how to prepare for sending clients’ 2020–21 Annual Tax on Enveloped Dwellings return online and what to expect from a statutory review
- The current list of deliberate defaulters has been published by HMRC
- Check the updated list of which sports clubs are registered with HMRC as community amateur sports clubs
- HMRC monthly performance report: October 2019 is available
- The latest Employer Bulletin: December 2019 is available