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... self assessment; carbon pricing; editorial board
GAAR
Advisory panel members of the GAAR advisory panel have been appointed: Michael Hardwick, David Heaton, Brian Jackson, Sue Laing, Gary Shiels and Bob Wheatcroft. Patrick Mears was appointed chair of the panel on 15 April.
SAYE
The seven-year savings period of save as you earn (SAYE) share option schemes was withdrawn on 23 July 2013.
HMRC helplines
Cheaper rate 0300 telephone numbers have been introduced by HMRC for the construction industry scheme, SA orderline, payment enquiry line and SA payments lines:
- CIS helpline: 0300 200 3210
- CIS textphone: 0300 200 3219
- SA orderline: 0300 200 3610
- SA orderline fax: 0300 200 3611
- Payment enquiry line: 0300 200 3401
- SA payments: 0300 200 3402
Annual schemes
HMRC have now fixed their system and can deal with requests to change the status of PAYE schemes to annual. They confirm that they will accept all the requests that have been made and change those schemes to annual, but they will not be notifying employers when that change has been made.
Self assessment
Guidance for tax advisers to help manage the 31 October self assessment deadline is available on HMRC’s website.
Carbon pricing
Revenue & Customs Brief 20/13 has been published to amend the climate change levy guidance in Notice CCL1/6: A Guide to the Carbon Price Floor, which deals with how to calculate the quantity of a carbon price support rate commodity used to generate electricity in a combined heat and power station.
Editorial board
Francesca Lagerberg has resigned from Taxation’s editorial board due to increasing work commitments overseas in her new role as global head of tax for Grant Thornton International, and Rebecca Benneyworth has agreed to join the board in Francesca’s place.
