HMRC are making it mandatory for businesses accessing their online tax accounts to use the 2 Step Verification (2SV) procedure. Examples of tasks that will involve the use by a business of their HMRC tax accounts include filing VAT or corporation tax returns or PAYE data.

The warning comes as HMRC embark on a number of taxpayer surveys and communications towards the end of 2017.

While the home fans who watch in the stadium are often credited with being the ‘12th man’, the ATT is reminding amateur teams of how the tax system can also help clubs such as those competing in the early rounds of the FA Cup, to raise their game.

Where employees incur allowable expenses in the course of their employment such as business mileage or subscriptions, these are not always reimbursed by employers. In this case employees can seek tax relief from HMRC on the costs which they have incurred. 

Graham Batty will make the call as he takes office at today’s Annual General Meeting of the ATT this afternoon. The ATT’s leadership team for the next 12 months will be: President – Graham Batty Deputy President – Tracy Easman Vice President – Jeremy Coker

The ATT fully supports the commitment of the OTS to simplify the corporation tax compliance process, especially for smaller companies.

The ATT is drawing attention to the added value of monetary gifts made under Gift Aid.

In its response to HMRC’s consultation1, the ATT favours HMRC’s proposal to allow taxpayers a limited number of occasions to avoid a penalty for a late quarterly MTD submission by making the submission within a short extension period.2 The ATT goes on to suggest the introduc

HMRC regulations state that if a Scottish person is classed as a non- UK resident, they should be regarded as a UK taxpayer and not a Scottish taxpayer.

The decision means that the proposed legislation on the new allowances available from 6 April 2017 for very small trading and property businesses1 will not be included in the abbreviated pre-election Finance Act.