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Basic PAYE tools
The latest version of HMRC’s basic PAYE tools for RTI was released on 30 May. It includes the facility to submit an earlier year update (EYU) and to print other forms, including P45. An EYU is used after 19 April to correct any of the year-to-date totals submitted in the final full payment submission for the previous year.
Basic PAYE tools
The latest version of HMRC’s basic PAYE tools for RTI was released on 30 May. It includes the facility to submit an earlier year update (EYU) and to print other forms, including P45. An EYU is used after 19 April to correct any of the year-to-date totals submitted in the final full payment submission for the previous year.
Residence test
HMRC’s tax residence indicator to help people determine their residence status for tax purposes is now available. The department reminds users that it is a pilot version so has limited access.
Toolkits
The Revenue has updated three more of its toolkits: income tax losses, capital allowances for plant and machinery, and private and personal expenditure. The changes bring the toolkits up to date for taxpayers’ 2012/13 tax returns.
SEIS FAQs
A list of frequently asked questions has been added to the seed enterprise investment scheme guidance .
ATED
A new form for a pre-return banding check (PRBC) is available for taxpayers who wish to ask HMRC to carry out a check on their property details and valuation to see if they need to pay the annual tax on enveloped dwellings.
Child benefit
Taxpayers who wish their accountant to act on their behalf in relation to the high income child benefit charge, should complete form CH995 to authorise them to do so and must be completed by the claimant, rather than the adviser. The form can be completed online, but must be printed and posted to Child Benefit Office, PO Box 1, Newcastle upon Tyne, NE88 1AA.
