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Agency workers
HMRC have issued guidance on the changes to the treatment of workers supplied through UK-based agencies or other intermediaries.
Prescriptions
Agency workers
HMRC have issued guidance on the changes to the treatment of workers supplied through UK-based agencies or other intermediaries.
Prescriptions
Physiotherapists and podiatrists may now prescribe certain drugs in their own right as a result of the Human Medicines (Amendment) Regulations 2013. A statutory instrument, “The VAT (Drugs and Medicines) Order 2014”, will add physiotherapists and podiatrists to the list of practitioners who can prescribe drugs that can be zero rated by pharmacists or by other authorised health professionals.
RPI
The value of the retail prices index for April is 255.7.
Toolkits
HMRC have updated the capital allowances for plant and machinery toolkit. This includes three new risks: energy-saving plant and machinery, asset ownership at the time of introduction to the pool and changes to annual investment allowance during a chargeable period. Three further risks have been substantially rewritten.
Investment schemes
HMRC have published draft guidance on the tax treatment for investors in tax transparent authorised contractual schemes. Comments should be emailed.
Corporation tax
HMRC’s marginal rate relief calculator has been updated with the rate changes announced in the Budget. It can now be used to calculate the relief for all accounting periods that end on or before 31 March 2015.
VAT
Notice 700/60 (June 2014) has been revised to reflect a change in address for the payments on account team, a change in name of where to write to with any comments or suggestions, as well as minor grammatical changes and updated dates.
Climate change levy
Revised notice CCL1/1 (June 2014) cancels and replaces notice CCL1/1 (February 2014).
