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Coding out class 2 NICs
HMRC may collect outstanding class 2 National Insurance contributions (NICs) through PAYE code from April 2014. The department has have been writing to taxpayers it believes owe class 2 NICs, explaining that unpaid amounts may be collected through the PAYE code or be passed to a private debt collection agency. Coding notices will be issued between January and March 2014 if the NICs are to be gathered through PAYE.
Coding out class 2 NICs
HMRC may collect outstanding class 2 National Insurance contributions (NICs) through PAYE code from April 2014. The department has have been writing to taxpayers it believes owe class 2 NICs, explaining that unpaid amounts may be collected through the PAYE code or be passed to a private debt collection agency. Coding notices will be issued between January and March 2014 if the NICs are to be gathered through PAYE.
PAYE tools
Basic PAYE tools RTI has been updated. Version 13.2.13232 is available for Windows and Linux operating systems and version 13.2.13231 is for users of the Mac operating system.
Self assessment
HMRC have published guidance for tax advisers to help manage the 31 January 2014 self-assessment deadline.
VAT gap
The preliminary estimate of the VAT gap for 2012/13 will be released on 4 December.
New notices
Notice 700/8: disclosure of VAT avoidance schemes and Notice 703: VAT – exports of goods from the UK have been revised, cancelling and replacing the February 2006 and August 2006 notices respectively. Details of changes can be found in paragraph 1.2 of each new notice.
Red diesel
Changes to Schedule 1 to the Hydrocarbon Oil Duties Act 1979, allowing certain agricultural vehicles to use red diesel when gritting roads, came into force on 1 November.
Road fuel charges
Revenue and Customs Brief 33/13 reminds taxpayers that the partial exemption concession on road fuel scale charges will be withdrawn on 1 January 2014.
