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Security for PAYE
Guidance as to how HMRC will decide which employers should be asked for a security in respect of PAYE and National Insurance, as well as the process they will follow, has been published.
PDV update
HMRC have updated their PAYE desktop viewer (PDV) application. Users should download and install the new version of the PDV now to ensure that they can view the latest versions of these notices.
Estate return
A guidance note outlining the main changes to the trust and estate tax return for 2011/12 is available with supporting notes.
Pension schemes
HMRC have published a revised version of the APSS 302 accounting for tax guidance for scheme administrators as a result of the Finance Act 2011 changes.
Tax credit leaflets
The April 2012 versions of WTC1 Child tax credit and working tax credit and Factsheet WTC/FS5 Tax credits – coming to the UK are now available.
VAT and caravans
The latest version of VAT Notice 701/20 Caravans and houseboats has been published and replaces the previous version dated February 2004.
