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Manual updated; Interest; IHT toolkit; JTASSG minutes
Manual updated
HMRC’s Employment Income Manual has been revised to cover the Finance Act 2011 rules on employment income provided through third parties.
Interest
The Treasury has laid regulations before the House of Commons setting out the interest rate formulae for late payment interest and repayment interest. They will come into force from 31 October 2011.
IHT toolkit
HMRC have updated the inheritance tax toolkit effective for deaths occurring from 6 April 2010. Updates include emphasising the importance of providing HMRC with a copy of the will and any codicils when submitting the form IHT400.
JTASSG minutes
Details of the Joint Tax Agent Strategy Steering Group forum have been published.
