In brief

ATED

From 1 April all online annual tax on enveloped dwellings (ATED) returns must be filed using the ATED digital service. Agents are advised to register now with HMRC to use this service before 1 April. The old style online forms will be withdrawn on 31 March.

Pensions

HMRC’s Pension Schemes Newsletter 96 contains articles on the Scottish Budget relief at source – annual return of individual information for 2017-18 onwards residency status for relief at source excess relief new pensions online service and reporting of non-taxable death benefits. See here.

Mixed funds

HMRC has updated its guidance on the changes to the cleansing mixed funds rules from 6 April 2017 to clarify examples 2 and 7. See here.

ERS bulletin

Employment Related Securities Bulletin no 26 (March 2018) is available. It includes articles on...