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System outage
HMRC are making changes to the stamp duty land tax (SDLT) IT system, so it will not be possible to submit SDLT returns online from 25 June to 4 July as the system will be shut down while changes are made and tested.
Debt cap
A technical note exploring issues on the debt cap that may be suitable for inclusion in the 2012 Finance Bill has been published by HMRC. This informal consultation closes on 5 September 2011.
SA361
Advisers who post their clients’ self assessment payments to HMRC should use the computer-printed payslip provided whenever possible. If one is not available, a PDF version of form SA361 can be used instead.
RPI
The value of the retail prices index for May 2011 is 235.2.
Zero rating
VAT notice 714 ‘zero rating young children’s clothing and footwear’ has been updated and replaces the previous version in January 2002 and any subsequent updates.
