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New form P46
A new single-page form P46 (short) is available and can be used by most employers to obtain information from new employees who do not have a form P45, prior to filing online. Section 2 (employer information) has been removed.
Collective investments
HMRC have published draft tax regulations for technical comment following the consultation on contractual schemes for collective investment which was issued in January 2012. Technical comments should be submitted by 3 September.
Pension schemes
Draft guidance on short-service lump sums has been published: Registered Pension Schemes (Authorised Payments) (Amendment) (No 2) Regulations 2012 (SI 2012/1881).
Not guilty plea
Andrew Meeson, former president of the Association of Taxation Technicians, has pleaded not guilty to charges his company used a fake pension scheme to defraud HMRC.
CASCs
An updated list of registered community amateur sports clubs is available.
