Developments of interest in the last month are outlined below.

• Updated guidance and forms relevant to the Liechtenstein Offshore disclosure facilities are available.
• Updated guidance on the Annual Tax on Enveloped Dwellings is now available.
• An updated list of overseas corporate lenders who are recognised passport holders under the Double Taxation Treaty Passport Scheme register is available.
• HMRC have published updates to the Employment Income Manual giving guidance on the operation of the new business expenses exemption, which takes effect from 6 April 2016.
• The Government has published draft regulations amending the National Insurance Contributions reporting requirements to deal with the abolition of contracting out from April this year. Comments have been requested by 5 April 2016.
• HMRC have published a Brief on the deduction of income tax at source from payments of peer-to-peer (P2P) interest.
• The draft Land and Buildings Transaction Tax (Amendment) (Scotland) Bill has been published.
• The Employment Allowance (Increase of Maximum Amount) Regulations 2016 have now been issued. These increase the amount of the Employment Allowance from £2,000 to £3,000 from 6 April 2016. A policy paper on companies excluded from benefiting from the allowance has also been published. Broadly, limited companies with a single director, and no other employees, will not be able to benefit from the allowance from 6 April 2016.
• The list of professional bodies and learned societies approved by HMRC for the purposes of Section 344 ITEPA 2003 has again been updated (deduction against earning for fees and subscriptions paid to professional societies).
• Use form CIS305 if you’re a company secretary to register your company as a construction industry scheme subcontractor or apply for gross payment status.
• A list of upcoming tax tribunal appeal hearings, including details of previous cases has been published.
• Community Amateur Sports Clubs: detailed guidance notes are available.
• Use the employers exemption form if you’re an employer and want to apply for a new bespoke scale rate for reporting non-taxable expenses and benefits.
• The parliamentary Treasury Select Committee has launched an inquiry into UK tax policy and the tax base and has asked for written evidence by 31 March 2016.
• HMRC is seeking views on draft legislation to extend the VAT use and enjoyment provisions to insurance repair services.
• Information about the new personal savings allowance, which will be introduced from 6 April 2016 has been published.
• Guidance has been published on how to work out adjusted net income, which can affect someone’s tax position in certain circumstances.
• Updated guidance on the alternative dispute resolution service is available.
• A guide for employers on changes to national insurance contributions for apprentices aged under 25 which applies from April 2016 is available.
• Information on the concept of due diligence as it relates to employers using labour providers is available.
• Updated detailed guidance notes for charities is available in addition to detailed guidance on how to complete form CASC(A1) for registration as a community amateur sports club.
• Information on how to get a certificate of residence as an individual or organisation so you don’t get taxed twice on foreign income is available.
• An updated policy paper has been published on the deemed domicile provisions which will apply to income tax and capital gains tax. Draft legislation on the changes to domicile for income tax and capital gains tax purposes has also been published alongside a Tax Information and Impact Note and an explanatory note
• Updated guidance on genuine HMRC contact and recognising phishing emails is available
• Draft guidance on a new exemption for low value benefits in kind (‘trivial BiKs’) which will be included in the Employment Income Manual is available. HMRC has also published guidance on the payrolling of BIKs.
• An updated paper setting out the criteria HMRC will use to identify vulnerable customers in relation to Direct recovery of Debt legislation is available
• A factsheet on HMRC and multinational corporations has been published.
• HMRC have announced the appointment of the organisation’s new Executive Chair and Chief Executive Officer.
• Charities should use the online forms service or the postal form if an organisation is already registered and HMRC need to be advised of significant changes to the organisation.
• Updated form FEU8 should be used by foreign performers applying for a reduced tax payment if they have engagements in the UK
• A consultation looking at simplifying the gift aid donor benefit rules for charities has been opened.
• Factsheet HMRC1 tells you what you can do if you don’t agree with one of HMRC’s tax decisions and how to appeal to the independent tax tribunal