.png)
.png)
...charities online; offshore funds; PAYE notification
Transfer pricing
The new HMRC briefing Taxing Multinationals: Transfer Pricing Rules explains how the operation of the transfer pricing rules.
VAT notices
Notice 179, “Motor and heating fuels: General information and VAT”, and Notice 998, “VAT Refund Scheme for national museums and galleries”, have been update. Details of changes can be found in paragraph 1.2 of each.
Charities online
A revised PDF of the charities online web content is available on HMRC’s website, following the launch of the new service last month.
Offshore funds
HMRC have published a draft statutory instrument to amend The Offshore Funds (Tax) Regulations 2009, along with an explanatory memorandum for comment by 31 May.
PAYE notification
Employers and agents can notify HMRC online if they have no employer annual return – forms P35 and P14 – due for 2012/13. Users will receive an acknowledgement email immediately to confirm that their declaration has been received. HMRC will also send a second message to confirm they have processed the declaration and that there is no need to make an employer annual return. It is still possible to notify by telephone or letter if preferred. The deadline for employers who need to file a 2012/13 annual return is 19 May.
