Miscellaneous tax tidbits
Readers are advised of miscellaneous developments in a number of areas:
- HMRC have published the factsheet CC/FS25a which deals with Compliance checks: tax avoidance schemes – follower notices (except partnerships).
- VAT Notice 723A: refunds of VAT in the European Community for EC and non-EC businesses and a numerical list of VAT Notices are available.
- HMRC have issued a reminder that SA110 should be used to record the results of a taxpayer’s tax calculation on their SA100 Tax Return.
- Updated Helpsheet 295 for 2013/14 has been published.
- HMRC have issued a reminder of the form (CWF1) to use to register as a self-employed trader.
- HMRC helplines with 0845 numbers are due to be withdrawn.
- Additional guidance for small businesses on dealing with the impending 2015 VAT changes for digital services has been published by HMRC.
- HMRC have relaunched Supporting Small Business, a service intended to make tax simpler for small businesses.
- The latest Agent Update (45) is now available summarising the latest developments in tax, HMRC service and consultations for accountants and tax professionals.