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Procurement
For those who like to know how HMRC are spending on their own operations, a list of items costing more than £25,000 for July 2011 is available as a spreadsheet.
Culture and VAT
HMRC’s Notice 701/47 (August 2011), ‘Culture’, cancels and replaces the December 2003 version and explains when admission charges to certain cultural exhibitions and events can be exempted from VAT, and by whom. It also covers the exemption of fund-raising events by certain cultural bodies.
CASCs
HMRC have published an updated list of registered community amateur sports clubs (CASCs).
Childcare
HMRC have published their employer helpbook E18(2011), entitled How to Help your Employees with Childcare. It can be used from 1 September 2011 and includes guides on the tax and NICs treatment of:
- workplace nurseries;
- other childcare
- premises; and
- childcare vouchers.
Intelligent forms
HMRC have removed the printing restrictions on online forms CWF1, CF10 and CA5601. Previously it was not possible to print these forms unless all of the mandatory fields had been completed.
