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Employer Bulletin
A UK transition edition of the Employer Bulletin has been published. It covers the new rules for trading with Europe cash declarations business travellers and social security co-ordination.
Deferred VAT
HMRC has updated its guidance on VAT deferred due to Covid-19. There is a new section on ‘Correcting errors on your VAT returns relating to the VAT payments deferral scheme’ including information on how to defer any extra payments resulting in error corrections and HMRC VAT assessments.
Non-resident landlords
HMRC has confirmed it requires a physical signature for the non-resident income tax return SA700 – it will not accept an electronic or scanned copy of the form. 2019-20 is the last year in which non-resident landlord companies with a property business in the UK need to file a form SA700; from 6 April 2020 they are subject to UK...
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