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HMRC have published Working Together 49 (July 2012). Extracts follow.
Computer passwords
Online security is often discussed, particularly with regards to cyber crime, but HMRC point out that security breaches usually arise from the actions of the operators rather than the computers themselves.
Simple measures may be the most effective at preventing security breaches:
- Do not leave windows and doors open when premises are empty.
- Do not position water sprinklers over computers.
- Ensure swipe card systems designed to prevent access to floors work both via lifts and stairs.
Password protection is also stressed. Passwords may need to be shared with work colleagues, but do not write these down on, for example, whiteboards where they are clearly visible to anyone.
Also, do not keep them on Post-it notes stuck to the computer screen. Finally, change passwords regularly.
Service delivery
As part of the joint initiative on HMRC service delivery HMRC have taken the following measures.
An online tracker tool is being tested. It enables agents to track the progress of forms, letters and repayments.
The ICAEW Tax Faculty has launched a contact information guide including telephone numbers, addresses, electronic forms, useful links and tips.
HMRC are surveying Working Together agents on the department’s telephone service.
Recording capital losses
The majority of claims for capital gain losses are made in self assessment tax returns and are retained for only six years. Given the occasional nature of capital gains tax, this gives rise to a number of issues concerning capital losses, including how they are recorded. The business area is now working with the other parts of HMRC involved in recording capital gains tax details, to address the issues.
Interaction of 64-8 and new form R27
Agents have told HMRC that the revised R27 guidance is not clear as to whether a form 64-8 is still required where agent details are provided on page 8 of the R27. HMRC are reviewing the matter and will provide an update on future developments.
Agent account managers
The agent account managers team has updated its web page to make it clearer who can register to use the service and what client specific issues the team can help with.
Loss carry-back repayment claims
HMRC request that when submitting a company tax return with a loss carry-back claim, the agent makes a note of the claim on the CT600, to help the department deal with it more quickly. This can be done by selecting ‘yes’ next to ‘is a repayment due for an earlier period?’ on the‘returns statements’ page.
