The ATT comments, sent to the House of Lords Finance Bill Sub-Committee on 22 January 2013, on countering the avoidance of tax, as part of the draft clauses published for inclusion within the Finance Bill 2013.
The new President of the Association of Taxation Technicians (ATT) has begun her term of office with a promise to encourage ongoing learning within the tax profession and a commitment to step up the Association’s work to improve the tax system.
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