.png)
.png)
OSCR
With effect from 26 April 2006, the Office of the Scottish Charity Regulator assumed responsibility for the registration and regulation of charities in Scotland.
HMRC (Charities) will continue to be responsible for the administration of charity tax reliefs for charities and donors throughout the UK.
www.hmrc.gov.uk
PAYE filing
Friday 19 May was the deadline for submitting 2005-06 employer's annual returns. However, under a long-standing concession, HMRC will not charge a penalty as long as the return is with them by 29 May 2006.
HMRC confirm that employers with fewer than 50 employees will still get their tax-free payment if they send their return online after 29 May, but may be charged the late filing penalty.
The number of returns filed online according to HMRC figures given on 19 May was 1,324,247, with HMRC saying that the service was 'coping with the last-minute rush'.
www.hmrc.gov.uk
