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Armenia DTC
The UK/Armenia double taxation convention entered into force on 21 February 2012.
Borderline VAT
The closing date for responses to the consultation, VAT: addressing borderline anomalies has been extended to 18 May 2012.
Tax credits
HMRC’s guidance How HMRC handle tax credits overpayments for advisers who help tax credits clients has been updated.
Late returns
HMRC remind taxpayers who have still not submitted their 2010/11 self-assessment tax return to send it online before the end of April, or be charged daily penalties from 1 May.
Service company?
HMRC have confirmed that there is no statutory obligation for employers to complete question six, ‘Are you a service company?’ in part three of the end-of-year return form P35. The question is included on the return to support HMRC’s processing systems and to facilitate the administration of the PAYE system.
