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Insolvency
Form VAT 426 ‘Insolvent traders claim for input tax after deregistration’ has been redesigned to make it easier to complete, as well as updating National Insolvency Unit address.
Compliance
HMRC have updated their compliance checks factsheets to make it clearer how and why they carry out certain activities during a compliance check.
PDV
A new version of HMRC’s PAYE desktop viewer (PDV) is available. Users should install this now to ensure that they can see the latest versions of the notices on the viewer.
Corporate toolkit
An updated version of HMRC’s small profits rate and marginal relief toolkit to assist agents when completing their clients’ 2011/12 company tax returns has been published.
National Insurance
An electronic version of form CA5403 is now available to enable individuals to email HMRC to ask for written confirmation of their National Insurance number.
