Readers are advised of recent developments in a number of areas.

• Details of changes to the HMRC bereavement service including the removal of form R27 ‘Reclaiming tax or paying tax when someone dies’ from 13 October 2014.
• Confirmation that the Official rate of interest which HMRC review on a quarterly basis will remain at 3.25% for the next quarter, which began on 6 October.
• HMRC have designed a new webinar for agents which show the connection between the completeness and accuracy of a Self-Assessment tax return and the quality of the supporting records.
• Revenue and Customs Brief 33/14 “Reporting Payment Protection Insurance interest payments” has been published.
• Guidance covering scale rate expenses payments for employees travelling outside the UK is now available.
• Tables showing the indexation allowance for assets disposed of in August 2014 are now available together with historical data.
• An updated list of registered CASCs has now been published.
• HMRC has updated its guidance for charities to explain that the terms and conditions attached to a donation that gives a right of admission to property cannot include a right to a full or partial refund of the admission payment.
• Publication of The Value Added Tax (Imported Goods) Relief (Amendment) Order 2014 No 2364 which provides an amendment ensuring that the exclusion from import VAT on low value importations from the Channel Islands is limited to goods imported on mail order.
• From 1 October 2014, anyone filing a return on paper (form SDLT1, 3 and 4), must enter a valid Local Authority code. Returns which do not include a valid code will be rejected.
• HMRC has issued a new Notice: VAT Notice 700/44: barristers and advocates to replace the June 2007 edition. This notice explains the VAT rules which apply to VAT registered barristers or advocates.