Vulnerable taxpayers are to be offered a mobile HMRC support service in place of the current enquiry centres, which have seen demand plunge by more than half over recent years.
The new initiative for those who need extra help with their tax affairs will be tested in the summer, providing one-to-one support in a range of locations, including individual’s homes and businesses. Specially trained advisers will also be available by phone.
An overwhelming majority of accountants believe HMRC should introduce a nationwide amnesty for taxpayers, according to Crowe Clark Whitehill.
A study by the national accountancy firm – intended to measure perceptions and opinions of the Revenue’s current amnesties and taskforces – was told by 96% of respondents that a general disclosure mechanism (GDM) would encourage tax evaders to come clean and put extra money into the public purse.
The ICAEW Tax Faculty has issued proposals on how service issues might be handled by HMRC in future. They suggestions were prompted by the reorganisation at the Revenue that will create a new role for the joint initiative on service delivery group, but see the end of the Working Together steering group.
The faculty is concerned the changes could lead to agents and professional bodies losing the ability to monitor and influence the progress of issues referred to the taxman.
The term “ordinarily resident” has been removed from regulation 15 of the Capital Gains Tax Regulations 1967, under newly published draft regulations that have also eliminated the requirement that a person must be resident or ordinarily resident or carry on a trade in the UK to be joined as a third party to an appeal or make an application to be joined.
...Agent update; Share capital; RTI
The annual residential property tax (ARPT) is set to come into effect on 1 April.
HMRC will carry out what they call pre-return banding checks on high-value residential properties owned by taxpayer companies, to determine if they are liable to the new levy.
The service is available on request when a taxpayer is not due a relief that will reduce the ARPT charge to nil and the value placed on the property falls within 10% of a banding threshold.
HMRC are encouraging new firms to register for VAT digitally, rather than on paper, citing the advantage of on-screen assistance and an immediate acknowledgment that the taxman has received the application.
The business will be automatically enrolled to the Revenue's VAT online service, to allow submission of returns, and the certificate of registration will be available online.
Andrew Meeson given eight-and-a-half-year sentence
HMRC have launched a crackdown on taxpayers who fail to disclose profits from the sale of residential property, other than their main home, in the UK or abroad.
The department’s new disclosure campaign inivites individuals to come forward with the details of income and gains and pay them in full before 6 September, or face investigation by tax officials.
The Revenue says it will levy reduced penalties on those who make a disclosure, but no details have yet been released.
The government is to amend the law to clarify the community amateur sports clubs (CASC) qualifying conditions. Enabling legislation will be introduced in the Finance Bill, which will allow HMRC to set out clearer detailed rules in secondary legislation after a public consultation.
The proposals will cover a range of issues, including the maximum annual fee a club can charge and still be considered a CASC, the rules on generating income from social and non-sporting activities, more generous travel expenses, and changes to allow clubs to make limited payments to players.
Week-long Twitter Q&A for new system; Employer Bulletin 43 summarised
Draft regulations have been published on the changes to the time limits and higher rate provisions that apply to the payment of voluntary National Insurance contributions (NICs) for those reaching state pension age on or after 6 April 2017.
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