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PAYE submissions
HMRC have compiled help for employers making their final PAYE submission of the year. The material includes advice on what to do if wrong payroll information has been sent or if the employer forgets to indicate the submission is the last of 2013/14.
PAYE submissions
HMRC have compiled help for employers making their final PAYE submission of the year. The material includes advice on what to do if wrong payroll information has been sent or if the employer forgets to indicate the submission is the last of 2013/14.
Digital pilot
HMRC have launched pilots for three new digital services to allow self-assessment taxpayers to receive email alerts and view messages through a secure, personalised portal, enable employees to tell the taxman about changes affecting their tax code, and let small and medium enterprises interact online with the Revenue more.
ATED
HMRC are updating the annual tax on enveloped dwellings (ATED) return for 2014/15. The form will not be available between 3pm on 28 February until 10am on 3 March 2014.
Seafarers
HMRC have amended Employment Income Manual EIM33007 to reflect the withdrawal of obsolete guidance detailing what counts as a day of absence from the UK for the purposes of the seafarers’ earnings deduction.
RPI
The value of the retail prices index for November and December 2013 is 252.1 and 253.4 respectively.
Gambling tax
Gambling Tax Reform 2014 – Information Note 2 has been published. It contains details of the administrative requirements for remote gambling operators in preparation for the changes to place of consumption, effective from 1 December 2014.
Brunei DTA
An agreement amending the UK/Brunei Darussalam double tax arrangement came into force on 19 December 2013.
OECD
The Organisation for Economic Co-operation and Development (OECD) has published the final text of the common reporting standard for multilateral exchange.
