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October deadline; Share schemes; DOTAS; Child tax credit; Corporation tax
October deadline
The deadline for paper 2015-16 self-assessment tax returns is 31 October. After that forms must be submitted online by 31 January 2017.
Share schemes
Following consultation the government has decided not to end the facility to make National Insurance elections for transfer of secondary class 1 liability to employees in respect of unapproved share scheme gains. See here.
DOTAS
HMRC has updated its disclosure of tax avoidance schemes (DOTAS) guidance to take account of SI 2016/99. This amended the standardised tax product hallmark the loss schemes hallmark and introduced a new financial products hallmark with effect from February 2016. The main changes are in section 7. See here.
Child tax credit
The government has published a consultation Exceptions to the Limiting of the Individual Child Element of Child Tax Credit and the Child...
