Readers are advised of a number of developments;

• The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals is now available in Agent Update 44.
• HMRC have published the first draft of the tax free childcare draft guidance for comment, feedback should have been submitted by 15 December 2014.
• Tables showing the Indexation Allowance for assets disposed of in September 2014 are now available together with historical data.
• Following a review, the IR35 Business Entity Tests will be withdrawn from 6 April 2015.
• HMRC’S Corporation Tax Online service has now been updated to offer the option of simplified filing for micro entity customers.
• As an employer or an employer’s agent, a new service is available which can be used to check the formatting of Employment Related Securities (ERS) spreadsheets before submission. More information is available in ERS bulletin 18.
• HMRC have published Factsheet CCFS 22 which deals with examination of electronic records as part of a HMRC compliance check.
• An update has been made recently to the HMRC web pages on the “Autumn Statement Settlement Opportunity website”. The update advises the partial closure of the settlement opportunity to a limited number of users.
• If a company is registered for the Double Taxation Treaty Passport Scheme, its details will be made publicly available on a new register. This has been set up to help borrowers verify a passport holder’s status. HMRC will add new lenders to this list at regular intervals.