LSS guidance
Following the launch of HMRC’s refreshed litigation and settlement strategy, the department has published guidance on the strategy and on the alternative dispute resolution. The deadline for responses is 31 October.
Agent update
The latest Agent Update, issue 25, has been published. It includes articles on the 31 October self-assessment deadline, toolkits, and online information.
DOTAS
Consolidated guidance has been published to incorporate changes made to the disclosure of tax avoidance schemes rules during 2010/11.
DTA update
A protocol to the UK/Qatar double taxation agreement entered into force on 27 July 2011. A tax information exchange agreement between the UK and Belize signed in London in March 2010 entered into force on 1 August 2011.
Pension schemes
A revised online user guide for scheme administrators and practitioners has been published on the Revenue’s website. It includes detailed guidance on how to notify HMRC that a pension scheme has wound up.