Updated guidance and devolution of income tax to Wales feature this month.

• The list of software suppliers supporting Making Tax Digital for VAT has been updated
• The guidance the higher rates of stamp duty land tax on additional residential properties has been updated
• The guidance on inheritance tax exemptions and reliefs and capital gains tax reliefs for national heritage property has been updated
• The Wales Act 2014 (Commencement No. 2) Order 2018 is now in force. The amendments made by the Act give the National Assembly for Wales the power to resolve to set one or more Welsh rates of income tax for Welsh taxpayers.
• Report sales to VAT-registered EU businesses using the EC Sales List has been updated
• The following inheritance tax publications have been updated:- Inheritance Tax account (IHT400), Inheritance Tax toolkit, Inheritance Tax: household and personal goods (IHT407) and Inheritance Tax: household and personal goods (IHT407)
• The list of mortgage providers and lenders who accept a SA302 tax calculation and a tax year overview has been updated
• HMRC: your guide to making a voluntary disclosure has been updated
• An updated list of upcoming tax tribunal appeal hearings, including details of previous cases has been published
• Get your Income Tax right if you’re leaving the UK has been updated
• Notice 60: Intrastat general guide has been updated
• Check the updated Double Taxation Treaty Passport Scheme register
• Check the status of tax policy consultations has been updated
• The detailed guidance notes on how the tax system operates for charities have been updated
• The Adjudicators Office has published its Annual Report for 2018.
• A number of VAT documents have been published recently:- Revenue and Customs Brief 9 (2018): VAT – damp proofing products, VAT Notice 708: buildings and construction, Value Added Tax (VAT) Bulletin, Draft legislation: Amendment of the VAT (Input Tax) (Specified Supplies) Order 1999 and Revenue and Customs Brief 7 (2018): VAT – motor dealer deposit contributions
• 480: Expenses and benefits – a tax guide, Residence, domicile and the remittance basis: RDR1, CWG2: further guide to PAYE and National Insurance contributions and How to complete a Company Tax Return have all been updated
• Shares and Assets Valuations guidance has been updated and sets out what the division does, what it bases its valuations on and the type of information you’ll need to give to value your asset
• Find software suppliers for the Construction Industry Scheme has been updated
• See the update list of which payers have been approved to be included in the middleman scheme and if you need to deduct withholding tax
• See the GAAR Advisory Panel’s opinion on employee rewards using deeds of contribution, employee loans and tripartite agreements
• 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
• HMRC has updated their Non-Statutory Clearance Service guidance
• The Finance Act 2018, Section 14 and Schedules 4 and 5 (Commencement) Regulations 2018 have been published. These regulations bring into force certain amendments made in Finance Act 2018 to the enterprise investment scheme, seed enterprise investment scheme and venture capital trust reliefs.
• The property rental toolkit for 2018 has been published
• HMRC has updated the list (List 3) of professional bodies and learned societies, approved by HMRC 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 up to October 2017
• Notice 760: Customs Freight Simplified Procedures (CFSP) and 480: Expenses and benefits – a tax guide have been updated
• PAYE: National Insurance contributions settlement return (NSR Appendix 7B) and PAYE: National Insurance contributions settlement return (NSR Appendix 7A) have both been updated
• The list of approved payers for foreign entertainers has been updated
• HMRC have published consolidated guidance on the new Customs Declaration Service
• The latest Pension Schemes Newsletter is available
• Anti-money laundering supervision: discussion about fees is a newly launched consultation inviting views on the way HMRC charges fees to the businesses it supervises under the 2017 Money Laundering Regulations
• The following toolkits have been updated recently:- HMRC company losses toolkit, HMRC business profits toolkit and HMRC capital v revenue expenditure toolkit
• See which payers have been approved to be included in the middleman scheme and if you need to deduct withholding tax
• Claim to transfer any unused residence nil rate band 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
• VAT appeal updates has been updated and sets out VAT appeals that HMRC has lost and that may have implications for other businesses
• Compliance checks: General anti-abuse rule and notices of binding – CC/FS37 has been updated
• Tax avoidance litigation decisions sets out litigation decisions where HMRC considered tax avoidance was involved.