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27 September
Taxpayers who received their self assessment statements in August instead of July are reminded that they have until 27 September to make the second tax payment on account. Interest will be charged on payments received after that date.
Pensions
HMRC’s Pension Schemes Services is working on improving its guidance. Part of that work includes redesigning the pension schemes content on the HMRC website. In preparation for that work, out-of-date guidance has been removed or archived. This includes all guidance relating to the pre-6 April 2006 tax rules and newsletters before Newsletter 36. These can now be found on the National Archives website.
Toolkits update
The small profits rate and marginal relief toolkit (formerly the marginal small companies’ relief toolkit) has been updated following revisions to CTA 2010, s 27 that apply to accounting periods ending on or after 1 April 2011.
VAT online
VAT Notes 3 2011 Supplement has been published to explain the changes to the online filing requirements. In particular, from April 2012, the idea is that ‘virtually all VAT registered businesses with an annual turnover under £100,000 will have to file their VAT returns online and pay any VAT due electronically’.
