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The Pensions Regulator has announced plans for a new auto-enrolment solution to help employers that currently use HMRC’s basic PAYE tools.

The proposals, set out in a consultation document, explain how pensions officials would prefer for employers to buy appropriate payroll software, rather than rely on the Revenue’s free offering, which will not be updated to provide automatic enrolment functionality.

Changes to the tax regime for unauthorised unit trusts are the subject of new guidance released by HMRC.

A trust with at least one exempt unit holder and one non-exempt unit holder for the period from 24 May 2012 to 5 April 2014 will be a mixed unauthorised unit trust, and will complete its tax return (SA900) in the same way as for earlier tax years.

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The amount of tax relief claimed by charities grew to £3.31bn in 2014/15, from £3.07bn in 2013/14, according to latest figures from HMRC.

The total amount comprised £1.64bn in business rates relief, £1.2bn from gift aid, £300m in VAT breaks, and £170m worth of stamp duty land tax relief.

The Revenue’s numbers, which are provisional, indicate that reliefs for individuals on gifts to charities increased by £100m to £1.2bn, with rises in inheritance tax relief, higher-rate breaks on gift aid and covenants, and relief on gifts and shares.

Are HMRC seeking to influence the structure of business deals?