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Intermediaries
HMRC have updated their guidance about reports intermediaries may have to send to them for agency workers if they do not operate PAYE. The report template has also been updated.
Penalty appeals
HMRC have updated their electronic appeals system to allow employers to appeal against a penalty raised for 2014/15.
Toolkits
HMRC have updated the agent toolkit for business profits and the capital v revenue expenditure toolkit for 2014/15.
Intermediaries
HMRC have updated their guidance about reports intermediaries may have to send to them for agency workers if they do not operate PAYE. The report template has also been updated.
Penalty appeals
HMRC have updated their electronic appeals system to allow employers to appeal against a penalty raised for 2014/15.
Toolkits
HMRC have updated the agent toolkit for business profits and the capital v revenue expenditure toolkit for 2014/15.
Contractors
The deadline for registering for the contractor loan settlement opportunity will close on 30 June.
Share schemes
The deadline for registering and submitting annual returns online for employment-related share schemes is 6 July.
Inheritance tax
The Inheritance Tax (Electronic Communications) Regulations SI 2015/1378 come into force on 6 July 2015 to provide the legal framework for the new inheritance tax online service, including electronic delivery of returns. The service itself is being introduced in phases, beginning in autumn.
Charities
The gift aid chapter in HMRC’s charities guidance notes has updated in relation to partnerships, including limited liability partnerships, to reflect the requirement for partners to make individual gift aid declarations from 6 April 2016 (para 3.10.3).
Anti-avoidance
HMRC has revised the guidance on follower notices and accelerated payments to cover the National Insurance aspects contained in National Insurance Contributions Act 2015.
