In brief

Making Tax Digital

During September HMRC is holding webinars and face-to-face events on its Making Tax Digital plans. Details can be found here.

ERS bulletin

HMRC has published Employer-related Securities Bulletin 23. It explains what action to take if an employer receives a 2015-16 penalty notice for failing to file an employer share scheme return by 6 July 2016. See  here.

Air passenger duty

Details of air passenger duty rates and allowances have been updated for the tax year 2016-17.

Follower notices

HMRC has published a new version of the factsheet Compliance checks: tax avoidance schemes – follower notices – CC/FS25a.

Overseas expenses

HMRC has confirmed that the scale rates for expenses payments for employees travelling outside the UK published in October 2014 will continue to apply for the year beginning October 2016.

Betting duties

HMRC is consulting on draft legislation to...