RTI guidance updated
Softhouse Consulting Ltd v CRC, Upper Tribunal
A Goodall (TC3170)
Each Taxation writer provides a tetrad of analyses of the chancellor’s announcements
Matters for your consideration
HMRC have fixed a problem with their business tax dashboard that caused employment records to merge on the department’s systems.
The error hit some firms that employed a work to do more than one job within the same PAYE scheme, and resulted in erroneous consolidation of the separate employments.
Affected accounts were incorrect on the business tax dashboard – but the Revenue has updated the employer records, which will be displayed as follows:
HMRC are set to introduce enhanced functionality to their toolkits as part of the department’s annual maintenance cycle to review and refresh content.
The move follows requests by tax agents for means to complete the checklist section for a client and then have the option to save it electronically or print it.
The first two toolkits to be upgraded will be those that cover expenses and benefits from employment and National Insurance contributions and statutory payments. Both are due to be published on 6 April.
L Howard (TC3154)
J Woolf (TC3165)
A taxpayer has moved from his main residence to another property and wishes to let his father occupy the old house for the foreseeable future
Reasoning that works before tax tribunals

