Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

In brief

25 September 2018
Issue: 4665 / Categories: News

Compliance; Salary sacrifice; BEPS; EU VAT gap; Register by 5 October; Double taxation


The Chartered Institute of Taxation and the Association of Taxation Technicians have produced a practical guide on the scope and operation of the requirement to correct (RTC) in F(No 2)A 2017 Sch 18. Part 5 makes clear that HMRC’s RTC guidance does not explain what will happen if a taxpayer has not finished the correction process on a disguised remuneration settlement by 30 September.

See here.


Salary sacrifice

HMRC’s guidance has been updated to show the new email address for its clearances team in Southend. It outlines the rules for calculating the value of benefits-in-kind under salary sacrifice arrangements from 6 April 2017.

See here.



Saudi Arabia has become the 84th jurisdiction to sign the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (BEPS). The convention now covers over 1...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon