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HMRC telephone calls to agents
HMRC have advised us that from January 2018 the process will operate as outlined below.
Rent-a-room relief: Call for evidence
The government has published a call for evidence to understand how rent-a-room relief is currently used....
The Trust Registration Service
On 17 November 2017 HMRC hosted the third Talking Points session on the Trust Registration Service (TRS)....
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Latest briefings
SA 302 tax calculations
HMRC recently raised concerns with professional bodies that they are still receiving significant call volumes from agent...
Making Tax Digital for Business: Regulations
Both CIOT and LITRG expressed concerns about the unprecedented amount of legislation that is being delegated to secondar...
Trust Registration Service and Agent Services Account
In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are n...
The Trust Registration Service
Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners....
Preserving a nation
What do a rare mineral specimen, a portrait of Frederick Howard the 5th Earl of Carlisle by Sir Joshua Reynolds, and a c...
Legal entity identifiers
As part of the global drive towards transparency, a new identification code for legal entities has been introduced....
Taxation of employee expenses: ATT, CIOT and LITRG respond to call for evidence
The call for evidence on the taxation of employee expenses published in March 2017 by HM Treasury (HMT) has three main o...