Admin

Essential dates for your diary

Higher incomes parent who have received child benefit this year and do not already complete tax returns must register for self assessment by 5 October to avoid penalties in relation to the high income child benefit charge (HICBC), HMRC have warned.

The department plans to write to 2m higher rate taxpayers, including those affected by recent changes to child benefit, reminding them they will need to complete a self assessment return for 2012/13 if:

The House of Commons concludes its scrutiny of this year’s Finance Bill

The sides don’t seem evenly matched in investigation disputes between taxpayers and HMRC

This week’s office admin

HMRC have launched an online survey to ascertain how difficult employers and agents are finding the real-time information (RTI) obligation to report PAYE details on or before employees’ payday.

Respondents must have several numbers to hand to complete the poll, which closes on 13 September 2013:

Spring Salmon & Seafood Ltd (TC2723)

The end of the Finance Bill committee debates can’t come soon enough

Office activities for the next seven days...

Executor of the estate of Teresa Rosenbaum (deceased) (TC2804)

HMRC have announced new arrangements for verifying visits to taxpayers by debt management and banking field force collectors, which can take place at a taxpayer’s home or business premises.

A briefing paper on the single compliance process (SCP) has been published by HMRC for tax agents.

The SCP provides a single framework that will be used for most future compliance checks on small and medium enterprise businesses. The recent evaluation found: