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Landlords; VAT; Pensions; Agents; Charities; ISAs
Landlords
HMRC say their let property campaign has resulted in more than £50m additional tax. More than 10,000 landlords have disclosed tax on previously undeclared income. The campaign was launched in September 2013 and remains open. For more information call the dedicated helpline on 03000 514479 or visit www.gov.uk/let-property-campaign.
VAT
Notice 700/60: payments on account has been updated (tinyurl.com/vat70060). It cancels and replaces the April 2012 version. Details of changes can be found in paragraph 1.2.
Pensions
The Revenue has published Pension Schemes Newsletter 73 (tinyurl.com/psn73oct). It contains articles on the Scottish rate of income tax, the annual allowance, registration statistics, pension flexibility and the lifetime allowance reduction.
Agents
HMRC’s agent account managers service guide (tinyurl.com/aamoct) has been amended to clarify the service offered.
Charities
The gift aid chapter of HMRC’s guidance outlining how the tax system operates for charities has been amended (tinyurl.com/pkbbhgq).
ISAs
The list of authorised individual savings accounts managers has been updated (tinyurl.com/okp73dd).
