Archive 2012

HMRC have issued a news release (SPEC 18/12) reminding operators of gaming machines that machine games duty (MGD) becomes payable from 1 February 2013.

The CIOT and ATT have updated a briefing note on some of the Professional Standards issues which arise out of the UK/Swiss Tax Deal.

Agent Update 33, December 2012 - January 2013, has been published. This is available to download here in PDF format.

To maximise efficiency and accuracy, HMRC prefer agents to use the online tax registration service (OTRS) when registering clients for SA and NIC. Where this cannot be done the new version of form CWF1 must be used. From 1 February 2013, HMRC

HMRC have supplied a briefing note on the work that is being done on the Tax Agent Strategy, explaining the work to date and the plans for the near future. Much of the work to date has involved CIOT and ATT members in various workshops and pilots

HMRC have provided a further informal update on PAYE related matters for sharing. The update covers the Alternative Dispute Resolution trial for SME's and Individuals, and a link to the technical note for draft amendments to regulations for PAYE

HMRC are working to improve the accuracy in processing change of address notifications that they receive for individuals. Individuals are encouraged to keep the details held by HMRC up-to-date by notifying them promptly of any change of name or

HMRC have provided a further informal update on PAYE related matters for sharing. The update covers P11D(b) Return of Class 1A NICs, RTI timing of real time PAYE returns, RTI webinar, Future Reserves 2020 (FR20) Consultation Exercise and

The ATT comments, sent to HMRC and HM Treasury, on the Finance Bill 2012 (FB12) draft clauses. All the ATT's FB12 submissions are posted here.
 

HMRC have provided a further informal update on PAYE related matters for sharing. The update covers the PAYE tax code change as applied to 'trivial commutation' and similar one-off lump sum pension payments from registered pension schemes.