News

HMRC have revealed details of plans to continue its alternative dispute resolution (ADR) system for large and complex cases.

The announcement comes just a week after it was confirmed that ADR had become part of the Revenue’s daily business for handling disagreements with small and medium-sized enterprises and individual taxpayers.

More information from the latest edition of the HMRC trusts & states newsletter

New IHT forms for Scottish estates have been published

More than 1.6m employer PAYE schemes are already now under the real-time information (RTI) system, covering over 40m individual record, according to HMRC. The announcement comes as the department writes to urge another 167,000 firms to join RTI, having missed one or more deadlines for reporting PAYE.

Bosses should contact the Revenue’s employer helpline on 0300 200 3200 if have not reported because they no longer pay staff members, or because their PAYE scheme has closed or is no longer operating.

HMRC have published information on changes to the rules for zero rating supplies of goods for export outside the EU, which will take effect from 1 October.

Under current legislation,the UK provides for zero rating of goods intended to be exported outside the EU, provided certain conditions are met.

Where goods are sold to a VAT-registered customer outside the UK, the supply is not eligible for zero rating – which contrary to EU VAT law that states zero rating applies regardless of whether or not the customer is VAT-registered in the member state.

FA 2013 gives HMRC acccess to merchant acquirers’ data

Residence

HMRC have published a revised guidance note reflecting the new statutory residence test as it appears in FA 2013.

ATED returns

The help text within the annual tax on enveloped dwellings return has been amended as a result of taxpayer feedback.

Alternative dispute resolution (ADR) has become part of normal HMRC business with individuals and small and medium-sized enterprise, the department has announced.

The launch follows extensive consultation with professional bodies and the voluntary sector, and a two-year trial period that the Revenue claimed as a success.

Tax credit claimants should take extra care when checking their 2012/13 final award notice, to ensure they do not lose their right to challenge overpayments, the Low Incomes Tax Reform Group (LITRG) has urged.

The charity’s call follows the introduction of two changes that will affect people wanting to dispute tax credits overpayments: HMRC will no longer stop recovery of overpayment while they consider a dispute, and claimants now have only three months to dispute an overpayment. Disputes could be made at any time until the time limit was introduced on 6 April.

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:

HMRC have announced new fuel rates for company cars, which will apply to all journeys on or after 1 September 2013 until further notice.

Employers may use either the previous rates or the new ones for one month from the date of change. They may make or require supplementary payments but are under no obligation to do either. Petrol hybrid cars are treated as petrol cars for this purpose. The amounts can be used for VAT, but receipts must be retained.

RPI

The value of the retail price index for May 2013 is 250.0.

NI holiday

The National Insurance holiday available to new businesses that were set up in certain regions in the UK ends on 5 September 2013. HMRC confirm that employer National Insurance due on earnings paid after 5 September cannot be withheld, no matter when the business started trading.

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: