HMRC Guidance
Good Friday 2012
Sunday, October 30th, 2011It happened in 1928, 2007 and in 2012 it is happening again – Good Friday falls on 06 April, the first day of the tax year. Although most of us have not even begun to think about 2012, let alone Easter, it is worth pointing out as new calendars and diaries start to arrive on [...]
Increase in the fee for credit card payments authorised by Internet
Friday, March 18th, 2011From 1 April 2011, the fee that will be charged by HMRC where payment of taxes by credit card is authorised via the Internet will increase from 1.25% to 1.4% of the amount of the payment. The increase reflects the overall costs incurred by HMRC for handling such payments. Further information: The Taxes, etc. (Fees [...]
HMRC comments on P9s, employer packs and Basic PAYE Tools
Friday, March 11th, 2011The following is an extract from the latest weekly informal updates (dated 4 March) from HMRC to employer representatives. 1. Annual coding message for employers I can confirm that we started processing P9 Coding Notices on 1 March. We expect the bulk of these P9s to reach employers via our e-channels by 10 March as [...]
HMRC 2011/12 forms and publication for employers
Thursday, February 17th, 2011All of the key HMRC forms and publications for the 2011/12 tax year are now available to download from HMRC’s website, at the links below. Further information: Forms and publications for employers
HMRC changes to employer mailings and Orderline
Monday, February 14th, 2011The following is an extract from the latest weekly informal update (dated 4 February) from HMRC to employer representatives. As you know, HMRC is committed to moving more of its business online and to significantly reduce the cost of the services it currently provides. As part of this commitment, we will no longer issue paper [...]
Modified NICs arrangements under EP Appendix 7A or 7B
Thursday, January 13th, 2011HMRC has identified common errors made by employers who use EP Appendix 7A and 7B procedures. This following article was published on 6 January 2011 and provides guidance which should help employers to follow the procedures correctly. EP APP7A – Modified Class 1 and Class 1A National Insurance contributions for expatriate employees subject to an [...]
Residence, Domicile and the Remittance Basis
Thursday, January 13th, 2011On 6 January 2011, HMRC published a revised version of booklet HMRC6 Residence, Domicile and the Remittance Basis. This booklet replaced the former IR20 Residents and non-residents: Liability to tax in the United Kingdom from 6 April 2009. Part 5 of the HMRC6 booklet was last updated in February 2010 to reflect legislative changes made [...]
Extra-Statutory Concessions guidance booklet updated
Thursday, January 13th, 2011HMRC’s online booklet listing all of the current Extra-Statutory Concessions has been updated as at 6 January 2011. Further information: Extra-Statutory Concessions
Measures to strengthen tax avoidance scheme disclosure rules
Friday, December 31st, 2010In a consultation document issued at the time of the 2009 Pre-Budget Report, HMRC sought views on a number of proposed changes to the “Disclosure of Tax Avoidance Scheme” (DOTAS) regime. The disclosure rules were originally introduced by means of the Finance Act 2004 but they have been developed extensively since then and now apply [...]

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