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...Panama; DOTAS – SRNs; Stock exchange
ATED return
The final version of the annual tax on enveloped dwellings (ATED) return for 2013/14 is available on HMRC’s website. Forms must be submitted online by 1 October 2013.
Small donations
HMRC have published detailed guidance for charities and community amateur sports clubs on the new gift aid small donations scheme.
VAT errors
A new version of VAT Notice 700/45: How to Correct VAT Errors and Make Adjustments or Claims has been published. It replaces the October 2012 notice.
Panama
A first-time comprehensive double taxation convention between the UK and Panama was signed on 29 July 2013. It includes an exemption from withholding tax on certain dividends and low withholding rates on interest and royalties as well as the latest OECD exchange of information article.
DOTAS – SRNs
The following disclosure scheme reference numbers (SRNs) have been withdrawn: from 28 June 29540238, 83881673, from 8 July, 94248822, 38100507, and from 30 July, 08362748.
Stock exchange
The Global Board of Trade has been designated as a recognised stock exchange by HMRC.
