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Group payments
HMRC’s guidance note GPA1 “Application for a group payment arrangement” has been revised to include new telephone numbers.
VAT special scheme
VAT information sheet 9/14: special scheme for non-EU businesses has been published. It provides information about some of the most used currency exchange rates needed by non-EU businesses that are registered for the special scheme in the UK so they can complete declarations and make payments to HMRC in sterling.
Group payments
HMRC’s guidance note GPA1 “Application for a group payment arrangement” has been revised to include new telephone numbers.
VAT special scheme
VAT information sheet 9/14: special scheme for non-EU businesses has been published. It provides information about some of the most used currency exchange rates needed by non-EU businesses that are registered for the special scheme in the UK so they can complete declarations and make payments to HMRC in sterling.
Trade statistics
UK overseas trade statistics for trade in goods with EU countries and non-EU countries have been released for August 2014.
Hybrid mismatches
The government will publish a consultation document with the autumn statement in December to introduce measures to prevent the use of hybrid mismatches, a technique used by multinational companies to reduce their tax. The consultation will also consider the special provisions for banks’ and insurers’ hybrid regulatory capital instruments.
A Power Too Far
Taxation’s petition against direct recovery of debts now has more than 3,200 signatures. Particularly in the light of the problems over end-of-year reconciliations, please sign if you have not already done so, and encourage others to follow suit.
