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Compliance

HMRC are set to launch a test version of their latest web tool for tax advisers, as the department continues to ramp up its digital services.

The offering known as agent online self-serve (AOSS) will be made available by the end of the year to volunteers, to provide access to details of employer PAYE clients’ tax liabilities and payments.

Users will experience:

The Revenue plans to raise the supervision fees charged to firms under anti-money laundering regulations.

The tax department has launched an informal consultation on the structure of the levies, which was set in 2010 to include a registration and renewal payment of £110 for each premises, and a £50 fit-and-proper test fee per director, beneficial owner, nominated officer and other person exercising effective control of the business.

The effect of compliance checks on small and medium-sized firms

Taxpayer behaviour is a major influence on HMRC penalty calculations

The worrying impact of HMRC’s penalty system on vulnerable taxpayers

J Partridge (TC3946)

Highlights from the event held at the University of Warwick

Implications of the new changes to the Liechtenstein disclosure facility

The future looks complex for taxation in Scotland

B Foulser (TC3609)

The proposals to strengthen deterrents against offshore tax evasion

Support continues to grow for our Power Too Far campaign

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