News

CIOT and ATT are aware that members may be minimising physical contact with existing and new clients as part of efforts to reduce exposure to COVID-19.  It may therefore be helpful to have a reminder of how to meet CDD requirements where clients

Commenting on the announcement by the Government yesterday that it is postponing the reform to the off-payroll working rules IR35 from April 2020 to 6 April 2021,1 Michael Steed, Co-chair of Association of Taxation Technicians’

HMRC has announced that self-assessment taxpayers will no longer automatically receive paper returns.  This is part of HMRC’s wider efforts to encourage taxpayers to move to online services and cut the use of paper forms (as

The Association of Taxation Technicians (ATT) is asking the Government to take the opportunity arising from the UK leaving the EU to revisit the overly complex rules surrounding VAT on food and drink.

The Association of Taxation Technicians (ATT) is asking the Government to clarify whether the proposed increase in the tax-free amount which an employer can pay employees who are working from home applies to temporary arrangements, such as those

The Association of Taxation Technicians (ATT) welcomes the announcement at today’s Budget that the Research & Development tax relief available to large companies will increase, but warns that many small and medium sized businesses (SMEs) will

The Association of Taxation Technicians (ATT) welcomes the Chancellor’s decision to preserve Entrepreneurs’ Relief – albeit with a very substantially reduced lifetime limit.  

In today’s Budget, the Chancellor confirmed that additional two per cent Stamp Duty Land Tax (SDLT) will be introduced for non-UK residents buying residential property in England and Northern Ireland1 from 1 April 2021. The ATT has

From April 2020, HMRC will no longer provide blank P45 and P60 stationery.

To  help with the completion of self-assessment tax returns, many agents will use software that can download PAYE-related information that HMRC already holds about their clients. While this can be very helpful, the present ‘phase 1’ system does