In brief: 30 May 2024

Compliance

HMRC has published a new factsheet – Compliance checks: Corresponding with HMRC electronically CC/FS83 – about corresponding with HMRC using email or Dropbox including the risks involved.

tinyurl.com/hmrcccfs83

Agent update

The May issue of HMRC’s agent update is available. It includes articles on the R40 repayment process construction industry scheme registrations signing up clients for making tax digital for income tax testing and the customs declaration service.

tinyurl.com/hmrcau120

Scottish freeport

The Designation of Special Tax Sites (Forth Green Freeport) Regulations SI 2024/671 designate special tax sites in the Forth Green freeport in Scotland.

tinyurl.com/si2024671

Pillar 2

HMRC has published statutory guidance on how to register for Pillar 2 top-up taxes in the UK and how to notify HMRC of any reporting related changes.

https://tinyurl.com/hmrcpillar2reg

Belarus

HMRC has updated its Belarus tax treaties page to confirm the suspension of double taxation agreements by Belarus....