On the move
HMRC’s public enquiry centre in Southampton has moved to Compass House, Romsey Road, Southampton SO16 4HP.
Toolkits
HMRC have published the updated inheritance tax toolkit to assist agents when completing their clients’ returns and forms. The department would like to hear about advisers’ experience of using the toolkits and has introduced an online feedback form.
Regulation
HMRC’s paper on the tax treatment of financial instruments designed to be qualifying regulatory capital instruments has been updated.
Penalties
Factsheet 20, VAT and old penalty rules, has been published to replace Notice 161 Investigation into traders with suspected serious indirect tax irregularities.