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Residence
HMRC have published a revised guidance note reflecting the new statutory residence test as it appears in FA 2013.
ATED returns
The help text within the annual tax on enveloped dwellings return has been amended as a result of taxpayer feedback.
Residence
HMRC have published a revised guidance note reflecting the new statutory residence test as it appears in FA 2013.
ATED returns
The help text within the annual tax on enveloped dwellings return has been amended as a result of taxpayer feedback.
MGD
On 4 June, HMRC announced that they would not apply penalties for late submission of the first machine games duty (MGD) returns. The department has since confirmed that it will issue penalties where the MGD return for the second accounting period is not submitted on time.
Compensation
Taxpayers who need to make a claim for compensation and require details of their employment history or a record of their National Insurance contributions should follow HMRC’s updated guidance.
