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Bank levy
HMRC’s Bank Levy Manual is now online. The final version of the manual had been available to download as a pdf since November 2011, incorporating all updates since the original draft publication in December 2010.
Gift aid
The Small Charitable Donations Bill passed its third reading in the House of Commons on
26 November. It will legislate the gift aid small donations scheme to be implemented from 6 April 2013.
Patent box
HMRC have produced a YouTube video that explains the patent box. This relief will allow companies to apply a lower rate of corporation tax to profits from patented inventions and certain other innovations.
New helpsheets
VAT Notice 701/59, “Motor vehicles for disabled people”, has been cancelled and replaced by helpsheets VAT 1615 and VAT 1616.
Volunteer advisers
Voluntary sector organisations can now use an online form for urgent requests to act for tax credits and child benefit clients.
