Guidance, Examples and Case Studies

[12/10/09] - Updated guidance from HMRC on the Special Annual Allowance Charge

Details of appeal cases won or lost for tax advisers and other interested parties.

HMRC has announced that it intends to write over the next three weeks (from 17 March 2008) to 5,000 individuals for whom it has information but us unable to match to earlier notifications.

HMRC has identified a problem with the online filing of form SA109 Non-residence in, or domicile outside, the UK.

Changes to the advisory fuel rates for company cars take effect from 1 July 2008.

Guidance on changes to voluntary disclosures.

[25/11/08] - Following the Chancellor's announcement that the standard rate of VAT will be reduced to 15% on 1 December 2008, ACCA has prepared a guide to help members and their clients fully understand the changes.

[12/12/08] - This 'Guide to...' looks at the new penalties regime

[19/01/09] - The latest 'Guide to...' from ACCA UK is on VAT registration.

[22/01/09] - HMRC publish new guidance on partnership returns.

[22/01/09] - HMRC is no longer sending out information sheets to agents. In the future, only the client will have a payslip.

[22/01/09] - HMRC have published new guidance for non-domiciled individuals.

[22/01/09] - Non-resident trustees - Capital Gains Tax rebasing election.

[22/01/09] - HMRC have published new guidance on the lifetime allowance.

[22/01/09] - Revenue and Customs Brief 01/09 on the process for entering into advance thin capitalisation agreements.

[22/01/09] - Employees will be exempt from tax and NIC on employer-provided medical check-ups.

[22/01/09] - HMRC's special unit will be responsible for a small number of the most wealthy taxpayers and non-domiciled individuals.

[22/01/09] - HMRC introduce Self Assessment payslip for agents to use ahead of the 31 January Self Assessment deadline.

[22/01/09] - As the filing deadline approaches its worthwhile checking service issues, especially if it would stop the filling of the self assessment return.

[22/01/09] - This year there have been some big changes for Self Assessment. HMRC have produced some guidance for online filing.

[11/03/09] - Following the release of the updated tax engagement letters in August 2008 the promised schedule B11 covering tax credits work has been issued.

[18/03/10] - HMRC have produced online filing demos for agents, to illustrate their online services.

[18/03/10] - From 2009/10 onwards, the capping of the fixed penalties to the level of tax outstanding at 31 January will disappear.

[18/03/10] - As part of HMRC's new compliance regime, the time limits for making tax claims (e.g. error or mistake claims) and raising assessments have been aligned IT, CGT, CT, VAT, PAYE and NIC.

[18/03/10] - A new regime of 'in-year' PAYE late payment penalties under which HMRC may charge penalties on any late-paid PAYE is to be introduced for 2010/11 onwards.

[19/12/09] - HMRC issues regular updates for accountants, or tax agents. The latest (number 16, published in February) and previous issues are available here.

[15/03/10] - ACCA UK’s latest ‘guide to…’ highlights the changes to income tax, personal allowance and pensions relief announced in Budget and Pre-Budget 2009 reports.

[19/02/10] – A look at the notification deadline, disclosure and payment of tax, penalties and interest.

[19/02/10] - HMRC responds to reports that a certain professional group of taxpayers will be targeted following the offshore disclosure and the first professionals’ campaign.

[11/02/10] - A look at the important principle of accounting for VAT on assets used privately

[08/02/10] - A summary of the changes following 1 January 2010

[15/10/09] HMRC has issued some advice on using form 64-8.

[01/02/10] - HMRC will be issuing PAYE notices of coding to individuals and employers.

[29/01/10] - Useful consolidated guidance from HMRC

[29/01/10] - HMRC clarify if exceptional weather is grounds for reasonable excuse

[20/01/10] - HMRC introduce a new regime for charging penalties for “in-year” late payments of PAYE from 2010/11.

[20/01/10] - Guidance on the important concept of reasonable care under the new HMRC compliance regime.

[20/01/10] - A summary of some recent procedural changes

[20/01/10] - HMRC has announced that the Central Agent Authorisation Team (CAAT) will now aim to process forms.

[11/01/10] - HMRC launched a new disclosure opportunity on 11 January 2010 for medical professionals.

[06/01/10] - An analysis of VAT in the Europe Union.

[14/12/09] - HMRC have recently published their new taxpayer charter, entitled ‘Your Charter’

HMRC have been developing various toolkits to assist agents in getting their clients’ tax return right first time and are currently running a scheme piloting these toolkits with agents.

[23/10/09] - Guidance for agents and taxpayers in light of industrial action

[15/10/09] - HMRC has identified 10 ESCs that will be withdrawn

[30/06/09] - HMRC publish new online security guidance.

[27/07/09] - ACCA UK’s presentation on child tax credits

[24/09/09] - Penalties, record-keeping, compliance checks and HMRC Powers Taxpayer safeguards

ACCA UK produces 'Guides To...' which are designed to be passed to clients and keep them informed on key issues.

Technical factsheets covering taxation.

Valuation of imported goods: customs valuation declarations and general valuation statements.

An examination of three VAT special schemes available to small businesses - annual accounting scheme, cash accounting and flat rate scheme for small businesses.

ACCA and HMRC provide an update on new legislation to deal with the tax consequences of a change of employment status.

HMRC has published information on salary sacrifice.

The Finance Act 2002 changed the treatment of goodwill amortised by companies. It does not apply to goodwill acquired prior to 1 April 2002 which continues to be treated within the capital gains regime, neither does it apply to internally-generated goodwill.

The treatment of partnerships in relation to capital gains tax has changed.

HMRC has commented that despite concerns expressed in a number of enquiries, the guidance in Statement of Practice (04/07) still reflects its continued position on Advance Thin Capitalisation Agreements (ATCAs).

A new system of penalties for errors and omissions on tax returns has been introduced by HM Revenue & Customs (HMRC). Although the penalties themselves won’t be levied until after 1 April 2009, you need to act now to help your clients get organised and avoid a potential penalty.

New 'Guides To...' covering benefits in kind and termination payments.

Technical Factsheet 140 provides anti-money laundering guidance for tax practitioners.

ACCA UK has published a new technical factsheet covering 'property investment in Italy'.

Details of plans to submit PAYE forms online from 2009.

Following the Chancellor’s statement in the October Budget, ACCA issued detailed guidance showing how proposed reforms to Capital Gains Tax could affect you. It includes working examples.

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