.png)
.png)
Supplementary pages
Supplementary pages
Members of the Chartered Institute of Taxation have asked why necessary supplementary pages are omitted from paper self assessment (SA) returns. HMRC guidance confirms that where the individual taxpayer’s return profile shows four or more different sets of supplementary pages are required, the SA system’s automatic selection process will include a maximum of three sets in the personalised return, and the taxpayer must request the additional pages. They can be downloaded. More information can be found in the Self Assessment Manual at SAM120010.
Self assessment
The deadline for paper self assessment returns for 2012/13 is 31 October. Online returns must be filed by 31 January 2014.
FB 2014
The Finance Bill 2014 draft clauses will be published on 10 December.
DOTAS
Draft guidance on the disclosure of tax avoidance schemes (DOTAS) regime for the annual tax on enveloped dwellings has been published. Comments should be emailed by 30 October.
VAT: clubs
VAT Notice 701/05 Clubs and Associations has been revised. It cancels and replaces the previous version in June 2013. Details of changes to the previous version can be found in paragraph 1.2.
Uruguay TIEA
A tax information exchange agreement has been signed between the UK and Uruguay. The new accord will enable the UK and Uruguay to exchange information to OECD and international tax standards to ensure that the right amount of tax is paid in each country in the future.
VAT: catering
Notice 709/1: Catering and Take-Away Food has been revised and replaces the November 2011.
