In brief

PSAs

The PSA1 form that employers complete to submit PAYE settlement agreements (PSAs) will be changing for 2018-19 to incorporate the rates and threshold changes for Scottish income tax. When completing a PSA1 form for that year employers will be asked whether the expense or benefit is for a rest of the UK taxpayer or a Scottish taxpayer. See here.

VAT

Notice 700/57Administrative agreements with trade bodies which gives details of administrative agreements relating to VAT on specific transactions between members of trade bodies and HMRC has been updated. Agreement 2 ‘The brewers society’ has been withdrawn. See here.

Public bodies

The contact details and how to put things right sections have been revised Notice 749 Local authorities and similar bodies. There is also more information on the calculation of VAT attributable to exempt supplies as well as the new rules...