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2011/12 returns
With the 31 October deadline for the filing of paper tax returns passed, it is recommended that outstanding returns for the year ended 5 April 2012 be filed online by 31 January 2013, to avoid an automatic fine.
DOTAS
Updated forms have been published to take account of changes to the disclosure requirements for stamp duty land tax avoidance schemes, which came into force on 1 November 2012.
Toolkits
HMRC have updated their expenses and benefits from employment toolkit in addition to the National Insurance and Statutory Contributions Toolkit.
Film tax
A summary of the take-up, cost and delivery of the new film tax relief introduced in January 2007 has been published by HMRC. It covers the whole period of operation up to 5 April 2012.
VAT errors
The latest version of VAT Notice 700/45 How to correct VAT errors and make adjustments or claims has been published. This notice cancels and replaces the previous version in July 2011. Changes to the previous version can be found in sections 4.11 and “Do you have any comments or suggestions?”
