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The Chartered Institute of Taxation is discussing with HMRC various practical matters to help businesses and individuals continue to engage with the department. This includes the greater use of electronic communications along with relaxations of hard copy forms and ‘wet’ signatures.
The institute has released an update of the easements announced by HMRC so far. These cover:
- corporate interest restriction returns;
- clearances;
- customs authorisations and guarantees;
- barristers and advocates;
- stamp duty on shares;
- stamp duty reliefs and exemptions on paper shares;
- obtaining an opinion about a stamp duty payment or penalty;
- making a payment in relation to stamp duty; and
- contacting the collective investment schemes centre.
