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RPI
The value of the retail prices index for April 2012 is 242.5.
Toolkits revised
The private and personal expenditure, capital allowances for plant and machinery, and income tax losses toolkits have been updated.
Letters exchanged
The UK and Switzerland have exchanged letters which will update the exchange of information provision in the double taxation convention between the two countries.
Student loans
A factsheet for agents who have self-assessment clients who have student loans is available on HMRC’s website.
Pensions
The June 2012 edition of HMRC’s Pension Schemes Newsletter has been published. In addition, a revised online user guide has been published which includes amended guidance on how to register as a scheme administrator or practitioner.
Landfill tax
Revenue & Customs Brief 18/12 provides clarification on the treatment of material used on a landfill site and the classification of waste that was published in Revenue & Customs Brief 15/12.
