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PSN 52
Pension Schemes Newsletter 52 has been published.
VAT Notes
VAT Notes No 1 2012 has been updated. It includes a summary of all recent changes to the VAT rules and announcements to future changes.
Student loans
A new version of HMRC’s guidance for student loan borrowers on what happens when an employer goes into liquidation is available.
PAYE book
HMRC have made amendments to booklet CWG2(2012) Employer Further Guide to PAYE and NICs. They affect the guidance on page 11, example 2 on pages 35 and 36, and example 3 on page 37.
Tax catch-up plan
Under the terms of the tax catch up plan, launched in October 2011, tutors and coaches had until 6 January 2012 to tell HMRC of any irregularities in their tax affairs. Those who notified their intention to take part have until 31 March to pay what they owe.
Child trust funds
CTF Bulletin Local Authorities and Health Trusts 18 is available on HMRC’s website.
