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Payrolling benefits
Draft regulations on payrolling all benefits other than accommodation, beneficial loans, credit tokens and vouchers have been published for technical consultation. The additional reporting requirements for employers payrolling cars will be introduced from April 2017. Comments should be emailed by 2 September.
Payrolling benefits
Draft regulations on payrolling all benefits other than accommodation, beneficial loans, credit tokens and vouchers have been published for technical consultation. The additional reporting requirements for employers payrolling cars will be introduced from April 2017. Comments should be emailed by 2 September.
Farmers
A consultation on the design and implementation of the extension of farmers’ averaging to five years has been published. Responses should be emailed by 7 September.
Small donations
HMRC’s guidance for charities and community amateur sports clubs on claiming a top-up payment on cash donations of up to £20 has updated the information on eligibility criteria.
LDF
The fifth joint declaration to the Liechtenstein disclosure facility (LDF) confirming the final date for registration as 31 December 2015 has been published and the guidance updated.
