HMRC have provided the following update about the changes being made to the collection of Class 2 NICs from 2015/16 onwards.

HMRC have provided a further informal update on Employer Payment Booklets, Statutory Payments Rates and the deadline for certain employers operating the Intermediaries legislation.

The Association of Taxation Technicians (ATT) has welcomed HMRC’s decision not to delay the issue of a PAYE coding notice to an employee or pensioner by up to 30 days after it had been sent to their employer or pension provider.

In this briefing note HMRC provide an update on the Agent Online Self Serve (AOSS) project. They are looking for more volunteer agents to take part in the first live private beta release, which will provide access to the PAYE accounts of employer

An update on late filing penalties issued for trust SE tax returns.

Alan Martin, Head of Communications at Revenue Scotland has provided details of a series of LBTT Roadshow Events.

The Association of Taxation Technicians (ATT) has welcomed the announcement that employers will no longer be required to answer extra questions on the payroll submissions they make to HMRC at the end of the tax year.

HMRC have provided an update on support loans and mortgage applications

Members may recall that the ATT and CIOT, together with the other professional bodies, had been working with HMRC to establish a protocol in relation to the inclusion of agents in correspondence from HMRC to represented taxpayers.

The ATT has welcomed changes which mean that investors who defer gains realised on business assets by reinvesting the proceeds into Enterprise Investment Schemes (EIS) will still be able to claim Entrepreneur’s Relief when the deferred gain comes