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Electronic contact
To help taxpayers distinguish phishing or bogus emails and genuine ones from HMRC, the department has published a list of digital and other communications.
Electronic contact
To help taxpayers distinguish phishing or bogus emails and genuine ones from HMRC, the department has published a list of digital and other communications.
Pensions newsletter
The July edition of HMRC’s Pension schemes newsletter has been published. It has articles on measures in the summer budget, contracting-out records, certificates of residence, pension flexibility – forms for claiming repayment of tax, contacting pension schemes services and changes to pension schemes online.
Apprentices
HMRC have published draft secondary legislation on the definition of a relevant apprentice for the purposes of the zero rate of employer class 1 National Insurance for those under 25. Comments should be emailed by 18 September 2015.
VAT
VAT Notice 700/45: how to correct VAT errors and make adjustments or claims has been updated. It replaces the October 2012 version.
Carried interest
HMRC have published guidance for investment managers on the capital gains tax treatment of carried interest announced in the summer budget that has effect from 8 July 2015.
