Updated forms and guidance feature this month.

• Agent Update 68 is now available
• Use the updated register to check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest.
• Various compliance checks factsheets have been updated
• The following IHT forms have been updated:- Inheritance Tax: foreign assets (IHT417) and Inheritance Tax: household and personal goods donated to charity (IHT408)
• From 6 April 2019, Welsh taxpayers will pay income tax on relevant income at rates set by the National Assembly for Wales. HMRC have published technical guidance on who will be a ‘Welsh taxpayer’. This discusses the tests for Welsh taxpayer status and evidence used to establish a taxpayer’s status
• Check the updated Double Taxation Treaty Passport Scheme register
• Get your National Insurance number has been updated
• Use updated form APSS202 to tell HMRC of your intention to rely on an international Enhanced Lifetime Allowances
• Basic PAYE Tools: user guide has been updated
• An updated list of upcoming tax tribunal appeal hearings, including details of previous cases has been published
• Register as a non-resident company for the Construction Industry Scheme has been updated
• The guidance setting out HMRC’s criminal investigation policy powers and safeguards has been updated
• Use updated form PSA1 to tell HMRC the value of items included in your PAYE Settlement Agreement.
• The list of signatories to the HMRC and online marketplaces agreement to promote VAT compliance has been updated
• The spreadsheet listing tax policy consultations and any resulting legislation has been updated
• The relief at source pension schemes newsletter for September 2018 has been published
• VAT Notes 2018 Issue 3 has been published
• VAT: changes to the supply of digital services 2019 sets out changes to the VAT rules for businesses making sales of digital services to consumers across the EU
• Use updated form CA5603 to pay voluntary Class 3 National Insurance contributions
• The guidance to help recognise genuine HMRC contact and spot phishing scams has been updated
• The Multilateral Convention is now in force in the UK
• The Welsh Government has published an outline draft Budget for 2019–20
• The Employer Bulletin: October 2018 is now available
• The list of software supplies supporting Making Tax Digital for VAT has been updated
• How to complete your Stamp Duty Land Tax SDLT1 paper return has been updated
• 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)
• See the updated list of which payers have been approved to be included in the middleman scheme and if you need to deduct withholding tax