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Record filings
A record 10.74m tax returns were filed for 2012/13 by 31 January, the highest proportion (93.4%) of on-time submissions recorded. Around 8.48m were filed online, passing last year's figure by 0.55m. The busiest day for online returns was 31 January, when HMRC received 569,847. The busiest hour occurred between 4pm and 5pm on the same day: 45,706 returns were received at more than 12 a second, while 21,027 taxpayers filed their return between 11pm and midnight on deadline day.
Record filings
A record 10.74m tax returns were filed for 2012/13 by 31 January, the highest proportion (93.4%) of on-time submissions recorded. Around 8.48m were filed online, passing last year's figure by 0.55m. The busiest day for online returns was 31 January, when HMRC received 569,847. The busiest hour occurred between 4pm and 5pm on the same day: 45,706 returns were received at more than 12 a second, while 21,027 taxpayers filed their return between 11pm and midnight on deadline day.
Dwellings
VAT Information Sheet 2/14 updates and supersedes the relevant sections of Public Notice 708 and VAT Construction Manual. It provides guidance on the application of the zero rate for VAT on buildings that are designed as a dwelling or dwellings and intended to be used for a relevant residential purpose.
DOTAS
HMRC have updated the disclosure of tax avoidance schemes (DOTAS) guidance to reflect legislative changes in relation to information the department collects about users of notifiable tax avoidance schemes.
HMRC management
A chart from HMRC shows how senior management of the department is organised.
Debt collection
HMRC have published a briefing on their approach to debt collection. Around 650,000 people and businesses have time to pay arrangements worth more than £1.6bn, an 11% increase on last year.
CITR
Guidance for bodies seeking accreditation under the community investment tax relief (CITR) scheme is available on GOV.UK.
