Updated guidance and forms feature this week.

• The list of software suppliers supporting Making Tax Digital for VAT has been updated
• The following newsletters and updated have recently been published: Trusts and Estates newsletter, Agent Update: issue 67 and the Employer Bulletin: August 2018
• HMRC has published its quarterly performance update for April to June 2018 and for quarter 4 of 2017–2018
• The advisory fuel rates which apply from 1 September 2018 have been published
• Following the increase in the Bank of England base rate, HMRC has increased the rate of interest for late payment of taxes
• HMRC has issued a call for evidence looking at simplifying the Gift Aid donor benefit rules
• The list of approved payers for foreign entertainers has been updated
• Use the updated register to check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest
• Check which sports clubs are registered with HMRC as community amateur sports clubs as at April 2018
• HMRC has issued Revenue and Customs Brief 4 (2018) to notify a change of time limits and policy relating to the VAT refund schemes for local authorities, fire authorities, the police and similar bodies
• Cancel your VAT registration, Income belonging to others – statutory return (IBO-01) and Compliance checks: higher penalties for offshore matters – CC/FS17 have all been updated
• The guidance on how to recognise when a contact from HMRC is genuine, and how to recognise phishing or bogus emails and text messages has been updated
• Pension schemes newsletter 101 – July 2018 has been published
• The second annual report of the new Charter Committee has been published HMRC has now published performance stats for quarter 4 of 2017–2018
• HMRC issue briefing: disguised remuneration charge on loans provides information about disguised remuneration avoidance schemes and the charge that has been introduced to tackle their use
• Revenue and Customs Brief 5 (2018) explains HMRC’s policy on goods supplied on approval, and the VAT liability of the delivery charges for these goods
• HMRC opened the following consultation recently: Amending HMRC’s civil information powers
• General information about checks by Campaigns and Projects: CC/FS1b has been updated
• National Insurance: application to pay voluntary National Insurance contributions (CA5603) and Tell HMRC about houses, land, buildings and interest in land for Inheritance Tax have been updated
• Off-payroll reform in the public sector is the result of research exploring the immediate impacts on public sector bodies of the reform of off-payroll working in the public sector, which took effect in April 2017
• HMRC have published research evaluating how tax advantaged EMI options are delivering for businesses