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...ATED; self-billing; agent account managers
Dishonest agents
HMRC have updated their guidance on the dishonest conduct by tax agents, following feedback from the Chartered Institute of Taxation and the Law Society. The Revenue wishes to make it clearer that it can proceed to ask for documents, charge a penalty and publish details only once the conduct notice appeal stage has been exhausted and, if the notice is appealed, the department’s decision has been confirmed by the tribunal. Agents’ details will appear on the GOV.UK site, rather than HMRC’s own.
Where’s my Reply?
HMRC’s Where’s my Reply? service has been expanded to include common tax credits queries.
Taskforces
More taskforces have been launched by HMRC. They will tackle evasion in the restaurant trade in the North East and Lincolnshire; the haulage industry in the Midlands; the holiday sector in Blackpool, the Lake District, south Wales, south west England, north Wales and north west England; and the fishing industry in Scotland.
ATED
A technical note on the proposed disclosure of tax avoidance scheme hallmark for the annual tax on enveloped dwellings (ATED) has been published.
Self-billing
Notice 700/62: Self-Billing has been revised and replaces the previous version from December 2003.
Agent account managers
HMRC have produced a new presentation as part of their agent account manager facility. It focuses on small and medium enterprises, and registering for Revenue taxes online. Agents can ask for a department representative to make the presentation at a live event or meeting.
