Admin

Good communication between advisers is vital for clients’ best interests

HMRC have launched a blog aimed at improving the way the department works with tax advisers.

The new offering supports the Revenue’s strategy for engaging with tax agents, providing a channel to communicate about:

Seghill Rugby Football Club (TC3078)

MCashback Software 6 LLP (TC3061)

Wright v CRC, Upper Tribunal (Tax and Chancery Chamber)

• The New Statutory Residence Test for Individuals: a Practical Guide by Malcolm Finney; £87; paperback; Sweet & Maxwell
• Residence: The Definition in Practice by Keith Gordon; £48.50; paperback; 137 pages; Claritax Books

Admin for this week

Special rules apply under the IR35 regime if intermediaries were unable to finalise timely calculation of deemed end-of-year payments to PAYE and National Insurance (NI) contributions.

Intermediaries have until 31 January to submit amended returns showing the final figures and to pay any additional amount, provided a payment on account of the estimated tax and NI for 2012/13 was made by 19 April 2013, supported by a P35 showing provisional figures.

Interest will then be levied on late payments made after 19 April 2013, but no penalties will be charged if:

E Mariner (TC3039)

Littlewood Hire Ltd (TC2975)

Could the relatively short draft of FA 2014 be the start of a welcome trend?

Tasks to share around the office