In brief

DOTAS

Updated guidance reflects the extension of the disclosure of tax avoidance schemes regime to cover the apprenticeship levy and reporting obligations of employers and promoters on National Insurance avoidance. HMRC has also revised its procedures for promoters and employers to report information securely. See here.

Contracting out

Countdown Bulletin 32 includes updates about termination and transfer notices with end dates on or after 6 April 2016. See here.

April changes

The Income Tax (PAYE) (Amendment) Regulations SI 2018/267 set out the changes taking effect from 6 April. These include the new Scottish income tax rate bands and deductions from state pension lump sums at UK rates; a revised PAYE settlement agreement process introducing ‘enduring agreements’ in place of the need for employers to renew yearly; and minor corrections in relation to the apprenticeship levy. See here.

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