This month’s items cover a number of areas.

• An updated list of overseas corporate lenders recognised passport holders under the Double Taxation Treaty Passport Scheme register is available.
• Updated guidance is available in the following areas: Charities: detailed guidance notes and Employment status: employment intermediaries
• HMRC have published an updated version of RDR1 (Residence, domicile and the remittance basis). Key changes include a new section on the new non-resident capital gains tax charge and updates to the section on the remittance basis charge to give the revised charges from April 2015.
• The National Minimum Wage (Amendment) Regulations 2015 have been published. These regulations increase the rate of the NMW from 1 October 2015 as previously announced.
• A consultation “Reforms to the taxation of non-domiciles” has been launched which looks at the proposed changes announced in the Summer Budget. Responses should be made by 11 November 2015.
• Guidance for submitting Budget and Autumn Statement representations has been published. The Autumn Statement is on Wednesday 25 November. To allow for full consideration in advance of the Autumn Statement, any submission should be sent to HM Treasury by Friday 16 October 2015.
• Pension schemes newsletter 72 is available. This newsletter confirms that individuals won’t be able to apply for transitional protection until after April 2016 as the legislation for both the reduction in the lifetime allowance and the protection regimes won’t be delivered until the 2016 Finance Bill
• An updated list of overseas corporate lenders who are recognised passport holders under the Double Taxation Treaty Passport Scheme register is available
• The Office of Tax Simplification is looking for a new permanent chairperson
• A list of upcoming tax tribunal appeal hearings, including details of previous cases has been published
• A consultation has been launched which looks at reforming the business energy efficiency tax landscape
• Detailed updated guidance on the Liechtenstein disclosure facility has been published
• Examples of phishing emails and bogus contact have been provided by HMRC
• A number of VAT documents have been published as follows:- VAT Notes 2015 Issue 3, VAT Information Sheet 04/15: VAT MOSS – exchange rates for period ending September 2015, VAT Mini One Stop Shop: Non-Union Return, VAT: submitting EC Sales List declarations online using CSVs and VAT Mini One Stop Shop: Union Return
• HMRC has again updated the list (List 3) of professional bodies and learned societies, approved for the purpose of Section 344 ITEPA 2003 (allowable deductions from earnings for fees and subscriptions paid to professional bodies/learned societies). The list includes all bodies approved as at 30 September 2015
• The Government has now released draft regulations for country-by-country reporting for technical consultation. This implements Action 13 of the OECD’s Base Erosion & Profit Shifting Action Plan. Comments should be made by 16 November
• Legislation has been published which introduces changes to film tax relief so that all films, including those of limited budget, now qualify for the same level of relief
• An updated list of upcoming tax tribunal appeal hearings is available. This also includes details of previous cases
• Updated guidance on the offshore disclosure facilities for Jersey, Guernsey and the Isle of Man is available
• Guidance for voluntary and community sector organisations on how to apply for HMRC’s funding grant 2016–2019 is available
• A consultation has been launched which proposes changes to the Individual Savings Account (ISA) rules. The proposals examine establishing a new flexibility within ISA which allows savers to replace cash they have withdrawn from their account earlier in a tax year, without this replacement counting towards the annual ISA limit for that year. The consultation is open until 8 November 2015
• A table showing amounts of the Class 3A voluntary contributions that contributors must pay to obtain an additional £1 per week of state pension has been published. The amount of a Class 3A contribution reduces with age. Announced back in the 2013 Autumn Statement, the new Class 3A NICs went live on 12 October 2015. The top opportunity will run until 5 April 2017
• HMRC have issued two press releases looking at the performance of HMRC taskforces and the recent Landlords Campaign