This month’s items cover a number of areas.

• HMRC have issued a press release confirming that the PAYE end of year reconciliation process for 2014/15 is now underway. This is expected to be completed in October.
• HMRC have published details of a new ‘Spotlight’; ‘Spotlight’ 24 highlights a new scheme designed to exploit the Employment Allowance.
• A technical note setting out how Scottish taxpayer status should be decided has been published by HMRC. Comments on the draft should be made by 31 July 2015.
• Updated guidance on how to spot genuine HMRC contact and recognise phishing emails is available.
• Updated Business profits and Capital v Revenue expenditure toolkits have been published.
• Updated guidance on how to register and use the VAT Mini One Stop Shop to report and pay VAT due on supplies of digital services to consumers in the EU is available.
• Two updated VAT notices have been published as follows:- VAT Notice 701/10: zero-rating of books and other forms of printed matter and VAT Notice 700/24: postage, delivery charges and direct marketing.
• Updated procedures to support the Seed Enterprise Investment Scheme are available.
• Updated form SC5 should be used if someone is adopting a child from abroad and needs to apply for Statutory Paternity Pay or paternity leave.
• Updated guidance to support the follower notices and accelerate payments anti-avoidance legislation included in the Finance Act 2014 has been published. In addition, HMRC’s compliance checks fact sheet on tax avoidance schemes and accelerated payments has been updated to highlight differences in the penalty treatment of ‘accelerated partner payments’. It confirms that an accelerated partner payment penalty can apply whether or not there is an enquiry in progress, whereas in non-partner cases the effect of an accelerated payment notice depends on whether there is an open enquiry or an open appeal.
• HMRC has published a useful list of upcoming tax tribunal appeal hearings, including details of previous cases.
• Detailed guidance notes outlining how the tax system operates for charities is available.
• A note outlining the proposed technical criteria for a new relief to allow individuals making Peer-to-peer (P2P) loans to offset losses from loans which go bad against other P2P income is available.
• An updated annual information return for non-resident landlords has been published.
• The latest HMRC Trusts and Estates newsletter is now available, together with previous editions.
• From 6 April 2015, employment intermediaries must use a template to send information about workers where they don’t operate PAYE. Guidance about reports such intermediaries may have to submit to HMRC for agency workers if they don’t operate PAYE is also available.
• Form R40 should be used to claim for repayment of tax deducted from savings and investments. The form should now be sent to the address outlined thereon.
• The April 2015 indexation allowance for calculating corporation tax on chargeable gains is available together with historical data.
• A guide providing information for employers about late/non filing PAYE penalties, specified charges, inaccurate reports and how to avoid penalties in future under real time information has been published.
• HMRC has updated the list (List 3) of professional bodies and learned societies, approved by HMRC for the purposes of Section 344 ITEPA 2003 (allowable deductions from earnings for fees and subscriptions paid to professional bodies and learned societies). The list includes all bodies approved as at 2 June 2015.
• HMRC have published a Tax Information and Impact Note providing background information on recent regulations that amended the worldwide debt cap provisions to ensure changes to accounting standards do not create unintended additional corporation tax liabilities. The Tax Treatment of Financing Costs and Income (Change of Accounting Standards: Investment Entities) Regulations 2015 and explanatory memorandum came into force on 2 April 2015. This amends the available amount of a worldwide group or an expense arising to a member of it.
• Updated online and paper Annual Tax on Enveloped Dwellings returns with guidance has been published.
• Information on a voluntary scheme to help self-employed share fishermen budget for Income Tax and National Insurance contributions has been published.
• A number of VAT documents have recently been published as follows:- VAT: road fuel scale charge tables from 1 May 2015 and VAT appeal updates which provides information on VAT appeals that HMRC has lost and that may have implications for other businesses. VAT Notes 2015 Issue 2 is also available.
• Guidance on how salary sacrifice arrangements work and how they might affect an employee’s current and future income is available.
• Issue no. 24 of “Spotlights” has been published. This provides information on tax avoidance schemes which HMRC believes are being widely offered to help those using them to avoid tax.
• Information on the Scotland Act 2012 has been published.
• Details of reciprocal agreements the UK has about national insurance and benefit entitlement with some non-European Economic Area countries has been published.
• Guidance on PAYE if an employee works abroad, including applying for exemption in the other country is available. Guidance is also available for employers on PAYE for employees who come to work in the UK.
• A list of schemes that have told HMRC they meet the conditions to be a Recognised Overseas Pension Scheme is available.
• An overview of the client authorisation process is available.
• An updated list of overseas corporate lenders who are recognised passport holders under the Double Taxation Treaty Passport Scheme is available.
• Rates and thresholds which should be used when operating payroll or providing expenses and benefits to employees is available for 2014/15 and 2015/16.
• Guidance on when to use advisory fuel rates and the rates applicable from 1 June 2015 can be accessed.
• HMRC have published an updated P11D and P11D Guide as the previous version included incorrect information on when notional payments should be treated as benefits. An updated P11D form for 2014/15 is also available.
• HMRC have published a factsheet on recordkeeping for businesses, along with a number of other resources such as videos, apps and webinars.
• Three updated toolkits are now available: HMRC Income Tax losses toolkit, HMRC private and personal expenditure toolkit and the HMRC capital allowances for plant and machinery toolkit.
• The March 2015 indexation allowance has been published together with archive data.
• VAT Notice 48 gives details of all HMRC extra statutory concessions relevant to VAT that are in force at the time of going to print. VAT Notice 700/63 explains issuing, receiving and storing VAT invoices in an electronic format.
• Updated guidance to support registering and reporting under the Foreign Account Tax Compliance Act has been published.
• A collection of forms relevant to charities and community amateur sports clubs (CASCs) is now available. In addition, HMRC have also published an up to date list of CASCs approved as at 14 April 2015 and guidance on what income a CASC is required to pay tax on is also available.
• Updated guidance on how to recognise when a contact from HMRC is genuine and how to recognise phishing/bogus emails has been published.
• Guidance on paying Stamp Duty Land Tax can be accessed.
• As it’s that time of year again, HMRC have published guidance on paying harvest casuals and casual beaters.
• A list of withdrawn DOTAS scheme reference numbers has been published.
• An updated form P50 has been published – this should be used to claim an Income Tax refund when someone has stopped working.
• A collection of all the HMRC pension scheme newsletters in 2014 and 2015 is available.
• Helpsheet 305 Employment-related shares and securities - further guidance is available.
• Information on how to register as an agent for VAT Mini One Stop Shop (VAT MOSS) and receive authorisation from clients to act on their behalf has been published.
• The June - July edition of Agent Update has now been published on GOV.UK. In this issue the top three items are Tax Agents Blog - Welcome back, appealing online against a Construction Industry Scheme late-filing penalty using the Penalty and Appeals Service and HMRC toolkits. The next Agent Update will be published in August 2015.
• HMRC’s detailed guidance for charities has been updated to clarify recent changes which apply when a partnership makes a gift aid donation. From 6 April 2016, if a business partnership makes a donation to a charity/community amateur sports club, each individual partner must make their own Gift Aid declaration.
• HMRC has now included guidance on how to correct errors in VAT MOSS returns within its main guidance on MOSS. To amend a MOSS Return, a correction is required via the original return using the online service. Changes can be made up to 3 years and 20 days after the end of the relevant period.
• The latest Employer Bulletin is available.
• Updated form CWF1 should be used to Self-Assessment and National Insurance contributions: register as a self-employed sole trader.
• Details of amendments to the Individual Savings Account and Child Trust Funds rules which extend the list of eligible investments have been published.
• Pension schemes newsletter 69 has been published. This contains the latest updates and guidance on pension schemes.