In brief

MTD

The Association of Accounting Technicians has launched a new section of its website devoted to Making Tax Digital (MTD). The aim is to raise awareness of MTD among its members and the wider business community and the public at large. It is available here.

P11D

Form P11D and P11D(b) for 2016-17 must be filed by 6 July.

ROPS

HMRC has updated the recognised overseas pension schemes list with 66 schemes added one amended and 61 removed.

IASB

The interpretations committee of the International Accounting Standards Board has issued a draft interpretation on IAS 12 specifying how to reflect the effects of uncertainty in accounting for income taxes. The new guidelines will be effective from 1 January 2019.

VAT

Notice 701/49: finance has been amended. It cancels and replaces the...