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...ISA Bulletin 51; Toolkits; Tonnage tax
Isle of Man
The Isle of Man has completed a double taxation agreement with the Republic of Seychelles.
UK departures
Form P85, “Leaving the UK – getting your tax right”, has been updated to take account of changes in residence rules effective from 6 April 2013.
ISA Bulletin 51
ISA Bulletin 51 contains articles about the consultation on transfers from a child trust fund account to a junior individual savings account (ISA), changes to the regulations, and cash deposited in error in junior ISAs.
Toolkits
HMRC have revised the “Expenses and benefits from employment” and the “National Insurance contributions and statutory payments” toolkits to bring them up to date. The latter no longer contains a reference to form P38(S) because students should be treated as employees from 6 April 2013.
Tonnage tax
Revenue & Customs Brief 6/13 provides guidance on the flagging rules for tonnage tax in 2013.
