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Home expenses
Employers can reimburse employees for reasonable additional household expenses incurred because they have to work at home (ITEPA 2003, s 316A). From 6 April 2012, HMRC’s guideline rate will be increased from £3 to £4.
Large businesses
HMRC’s web pages relating to large businesses have been updated and include new information on the approach towards engaging with big firms. The pages explain the customer relationship model, whom to contact for general and specialist enquiries, as well as providing information on senior accounting officers, tax compliance risk management, forums and surveys.
Compensation
HMRC Special Section A team that deals with compensation claims for solicitors and individual taxpayers is now known as the Record Retrieval Section. Its new correspondence address is Room BP8003, Tynemouth House, Benton Park View, Longbenton NE98 1ZZ.
Gift aid
HMRC Charities has updated gift aid declarations, guidance and provided new model declarations. There is also a new checklist of the minimum information to be included in a declaration if a charity decides to create and use its own declaration form.
