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BPRA
The contact details for technical review of the business premises renovation allowances legislation, published on 18 July, have been updated.
VAT Notes
The September edition of HMRC’s VAT Notes includes items on notification of vehicle arrivals into the UK, details of 2015 changes to place of supply rules, and machine games duty information.
BPRA
The contact details for technical review of the business premises renovation allowances legislation, published on 18 July, have been updated.
VAT Notes
The September edition of HMRC’s VAT Notes includes items on notification of vehicle arrivals into the UK, details of 2015 changes to place of supply rules, and machine games duty information.
Seizure
Notice 12A, “What you can do if things are seized by HMRC”, has been revised. The August 2013 version is available online and in paper copy.
NI holiday ends
The regional employer National Insurance contributions holiday for new businesses scheme ended on 5 September. Employer National Insurance payable on earnings due to be paid after that date will not benefit from the holiday.
Red diesel
Following consultation on draft legislation to allow tractors and light agricultural vehicles to use rebated fuel (red diesel) when gritting roads, HMRC have agreed that the change will be extended to include “agricultural material handlers”.
HMRC helplines
Cheaper helplines have been introduced for stamp tax enquiries:
- Stamp duty land tax: 0300 200 3510
- Stamp duty reserve tax: 0300 200 3510
- Stamp duty shares and land: 0300 200 3510
- Stamp duty land tax forms orderline: 0300 200 3511
Student loan borrowers
A small number of student loan borrowers’ employments have been incorrectly “ceased” on HMRC’s PAYE systems, leading to the Student Loans Company being automatically informed that the individuals had left their employment. See RTI: unexpected effects for details.
