This month’s UK tax tidbits
The latest Bulletins and HMRC performance data feature month.
- HMRC has published Agent Update 69.
- The latest Employer’s Bulletin is available.
- The latest HMRC performance reports have been published
- Do you have a client-specific issue that is proving tricky to resolve through the usual HMRC channels? Consider using the Agent Account Managers Service.
- The contact details for speaking to HMRC about Corporation Tax: Group Payment Arrangements have been updated
- The following calculators have been updated:- Calculate your statutory redundancy pay, Maternity, Adoption and paternity calculator for employers, UK benefits if you’re going or living abroad, Calculate your Married Couple’s Allowance, VAT payment deadline calculator, Tax credits: working out your childcare costs, Calculate your employee’s statutory redundancy pay, Estimate your penalty for late Self Assessment tax returns and payments, Calculate your employee’s statutory sick pay and Check if simplified expenses could save your business money
- Using its devolved powers for the first time, the National Assembly for Wales has agreed the proposed Welsh rates of income tax for 2019/20 in the recent Welsh budget. These will track those already set for England and Northern Ireland leaving Scotland as the only devolved administration with differing income tax rates and bands
- The closing date for responses to the consultation on the taxation of trusts has been extended to 28 February 2019
- Check if you can use the HMRC Corporation Tax online filing service has been updated
- Make a disclosure using the Worldwide Disclosure Facility has been updated
- Issue briefing: HMRC’s 10-year modernisation programme sets out the progress made in HMRC’s 10-year programme.
- Administrative agreements with trade bodies (VAT Notice 700/57) has been updated
- The following publications on Making Tax Digital have been updated:- Find software suppliers for sending VAT Returns and Income Tax updates, Making Tax Digital: how VAT businesses and other VAT entities can get ready and Making Tax Digital for Business – stakeholder communications pack
- The following VAT notices have been updated recently:- VAT Notice 733: Flat Rate Scheme for small businesses and Notice 371: importing goods for disabled people free of duty and VAT
- Check if simplified expenses could save your business money has been updated
- “Find out how to recognise when contact from HMRC is genuine, and how to recognise phishing or bogus emails and text messages” has been updated
- The Diverted Profits Tax guidance has been updated
- Compliance checks: alternative dispute resolution - CC/FS21 has been updated
- Creative Industry Tax Reliefs sets out contact dctails for the relevant HMRC team dealing with this suite of reliefs
- The list of approved payers for foreign entertainers has been updated
- National Minimum Wage information for employers has been updated. HMRC have also added two new short webinars on the National Minimum Wage for employers which cover unpaid working time and how to deal with accommodation costs
- From 6 April 2019 employers will no longer be required by HMRC to check details of employee expenditure receipts when paying or reimbursing expenses at or below the published benchmark scale rates or overseas scale rates for allowable travel expenses
- HMRC have now published draft guidance in two places on the new rules which from April 2019, extend the scope of the non-resident capital gains tax regime to include all UK immoveable property, including commercial property and other UK land. The change affects all non-UK resident property investors (whether individuals, companies or other entities), with only limited proposed exemptions.