In brief

MTD for VAT

HMRC has published information for businesses about Making Tax Digital for VAT. See here.

Pensions

HMRC’s Relief at Source Pension Schemes Newsletter contains articles on annual returns of information for 2017-18; notification of residency status report for 2019-20; members without a valid National Insurance number; and amendments to APSS105 and APSS106 repayment claim forms to include Welsh taxpayers. See here.

Help to save

Help to save accounts became available to low-income savers on tax credits and universal credit from 12 September. Savers can open these accounts until September 2023. See here.

BEPS

Israel and Lithuania have ratified the base erosion and profit shifting (BEPS) multilateral instrument on tax treaties. The convention will enter into force for both countries on 1 January 2019. See here.

OECD

The Organisation for Economic Co-operation and...