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Tax credits
Revenue and Customs Brief 7 (2015) explains the new rules for self-employed people who claim the working tax credit.
Disregard Regulations
Guidance is available on deciding to elect in to the Disregard Regulations (SI 2004/3256) for hedging of derivative contracts.
Tax credits
Revenue and Customs Brief 7 (2015) explains the new rules for self-employed people who claim the working tax credit.
Disregard Regulations
Guidance is available on deciding to elect in to the Disregard Regulations (SI 2004/3256) for hedging of derivative contracts.
Final FPS due
Employers that have yet to make their final full payment submission (FPS) for 2014/15 must send it to HMRC by 19 April. They should enter “yes” in the “final submission for year” field in payroll software.
Finance Act 2015
The Finance (No 2) Bill was published on 24 March and received royal assent on 26 March 2015 to become Finance Act 2015.
PAYE basic tools
HMRC have released a guide on basic PAYE tools for businesses using a Linux operating system.
RPI
The retail prices index for February 2015 is 256.7.
DTCs
The UK has signed double tax conventions with Sweden and Bulgaria. They will come into force when the countries have completed their parliamentary procedures and exchanged diplomatic notes.
VAT
Notice 700/11 Cancelling your registration has been updated to provide information on how to deregister for VAT online. www.lexisurl.com/vn70011
SITR
HMRC have updated their guidance on the social investment tax relief scheme.
CASCs
The community amateur sports clubs guidance has been updated to incorporate changes to the rules from 1 April 2015.
ATED
HMRC have updated the annual tax on enveloped dwellings (ATED) guidance to include the latest version of the online and paper ATED returns.
