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Late PAYE forms
HMRC is writing to employers and their agents where a return remains outstanding after 19 May 2012 advising that a penalty may already have been incurred and to avoid further penalties the return must be submitted by 19 June 2012.
Freight services
HMRC have published draft legislation that will be introduced this autumn to formalise VAT relief on freight transport services performed wholly outside the EU. Comments should be sent by 31 August 2012.
NI on benefits
Amendments to helpbook CWG5(2012) Class 1A National Insurance contributions on benefits in kind have been made by HMRC.
New form
A new advance assurance form EIS/SEIS(AA) used by companies seeking assurance, in advance of a share issue, that it will meet the qualifying conditions under the schemes is available on HMRC’s website.
VAT invoices
HMRC have published a technical note on the changes to the existing UK VAT invoicing rules to reflect the changes introduced by the EU Council Directive 2010/45/EU.
