HMRC’s latest accounts and performance stats feature this month.

• HMRC’s 2018/19 annual accounts have been published together with Your Charter annual reports and Tax avoidance litigation decisions
• HMRC has published guidance on the corporation tax relief rules for certain acquisitions of goodwill and relevant assets from 1 April 2019
• “Find updated step-by-step help to send an Earlier Year Update” if you currently use the Basic PAYE Tools to operate payroll
• “VAT: general enquiries” has been updated with the latest contact details
• “Get help with online webinars from HMRC if you’re an agent” has been updated
• “Notice 100: customs Flexible Accounting System” explains how to pay for charges due on imported goods by using the Flexible Accounting System for charges due on imported goods
• “Changes to the VAT MOSS rate for other countries” has been updated
• HMRC’s latest performance stats have been published
• “The Non-Statutory Clearance Service guidance: annexes” sets out the updated annexes to be used alongside HMRC guidance on this service
• “Genuine HMRC contact and recognising phishing emails and texts” has been updated for the latest scams
• The latest Pensions schemes newsletter is available
• Use updated form 50(FS) if you’re a non UK resident trustee to tell HMRC about possible capital gains tax liabilities of UK resident settlors or beneficiaries, or both
• HMRC has announced that the corporation tax filing service has been updated
• HMRC are seeking views on draft regulations to restrict the National Insurance employment. This reform would be effective from 6 April 2020. The consultation is open until 20 August 2019
• The Adjudicator has published her Annual Report 2019 which covers the period 1 April 2018–31 March 2019
• Use the up dated register to check the status of overseas corporate lenders who are passport holders for Double Taxation Relief on UK loan interest
• “How to apply for clearance or approval of a transaction from HMRC” has been updated
• Check the updated list of VAT appeals that HMRC has lost, or partly lost, that could have implications for other businesses
• “Check the status of tax policy consultations” has been updated
• “Employment Allowance: further guidance for employers” has been updated
• The consultation outcome for royalty withholding tax has been published
• “No Safe Havens 2019” has been published
• The list of mortgage providers and lenders who accept a SA302 calculation and a tax year overview has been updated
• “Opting to tax land and buildings (VAT Notice 742A)” has been updated
• Details of the most recent GAAR advisory panel opinions have been published
• “Claim Research and Development (R&D) expenditure credit” has been updated
• “Report sales to VAT-registered EU businesses using the EC Sales List” has been updated
• Various publications relevant to Brexit have been updated