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MTD for VAT
HMRC has updated Notice 700/22: Making Tax Digital (MTD) for VAT to clarify the turnover test for the MTD rules to apply from April 2019 and reflect the deferral of the rules until October 2019 for some businesses. It also confirms the soft landing period for digital links requirements is extended for those businesses until October 2020.
tinyurl.com/y8mpotsb
Pensions
Countdown Bulletin 41 for pension scheme administrators about the ending of contracting out is available.
tinyurl.com/ybumzgo8
VAT
A new section on crowdfunding has been added to Notice 701/41: Sponsorship.
tinyurl.com/y7erszap
Discovery
HMRC has updated its Self Assessment: legal framework manual at SALF411 on time limits for making a discovery.
tinyurl.com/y7dgefck
Brexit
HMRC has published statutory instruments to take effect should the UK leave the EU without a deal. These appear on a dedicated webpage for customs, excise, VAT regulations, explanatory memoranda and impact assessments.
tinyurl.com/y7d6k6v8
Child trust funds
The latest edition of HMRC’s Child Trust Fund Bulletin has articles on subscription limits, returns of information and the implications of changes to financial services passporting for providers.
tinyurl.com/ycu87evr
CASCs
The list of clubs registered with HMRC as a community amateur sports club has been updated with 217 new additions and one deletion.
tinyurl.com/pmxszrh
