Admin

Employers are set to receive the first quarterly notices under real-time information’s late-filing penalties regime, which began in October for businesses with 50 or more members of staff.

Firms that have incurred fines can expect the HMRC messages from the beginning of February, according to the department. Advisers will not be sent a copy, but each notice will instruct employers with agents to pass on the correspondence immediately.

ELJ McMorris (TC4204)

E Hope v Ireland and others, Chancery Division

Tasks to kick off the new year

How to help clients who struggle to settle their self assessment bills

Key dates for your 2015 calendar

HMRC have introduced a new online payment service for taxpayers who wish to settle their self assessment and VAT bills by debit or credit card.

The system was launched by the department in beta mode on December 2014, in partnership with card processing provider Worldpay.

Taxpayers still have the option of paying by card using the Billpay service hosted by Santander Corporate Banking – which the Revenue expects to be superseded by the Worldpay equivalent.

HMRC have launched a consultation on the closure rules for enquiries, to examine the current process and the restrictions it puts on the department in resolving one or more aspects of an enquiry.

The Revenue is seeking views on plans to streamline the system by enabling tax officials to obtain early closure of one or more facets of an enquiry, when it is not appropriate to close the whole matter.

Final client admin of 2014

Working Together issues in summary

CRC v K Donaldson, Upper Tribunal (Tax and Chancery Chamber)

K Olsen (TC4167)