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Auto-coding
Guidance explaining how a taxpayer’s PAYE code is automatically updated with information from a self-assessment tax return is available on HMRC’s website.
Small donations
The Small Charitable Donations Bill received royal assent on 19 December, becoming the Small Charitable Donations Act 2012. The Act legislated the gift aid small donations scheme and will be implemented from 6 April.
VAT in Finland
On 1 January, the Finnish VAT rate increased from 23% to 24%.
Statistics survey
HMRC are conducting a survey on users’ perceptions and satisfaction with their statistics website, following recent changes to improve accessibility. The survey is open until 5 April and should take about ten minutes to complete.
Liechtenstein
The first-time double taxation convention between the UK and Liechtenstein entered into force on 19 December.
Don’t do that!
Congratulations to Mark Wallace of Bury St Edmunds, winner of our competition in Chris Williams’ Christmas article.
