HMRC Payments Strategy
Legislation has been in place since 2010 mandating the electronic payment of VAT, with similar provisions introduced for...
Management of taxes
Management of taxes
Making Tax Digital: VAT is leading the way
On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD)....
Making Tax Digital: Sanctions for late submission and late payment
HMRC have been seeking input on the structure of late filing and late payment sanctions that would apply to individuals ...
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HMRC nudge letters – an update
At the last Compliance Reform Forum (CRF) meeting in March, chaired by Jennie Granger, the then HMRC Director General Cu...
Client notification requirements, deadline approaching!
Regulations came into force on 30 September 2016 requiring certain businesses (including tax advisers and financial inst...
Consultation on sanctions for late submission and late payment
HMRC’s consultation document Making Tax Digital – sanctions for late submission and late payment was published on 17 Mar...
FB 2017 Clause 128 & Schedule 29: Requirement to correct certain offshore tax non-compliance
The CIOT also submitted further comments to HMRC about the draft legislation in clause 128 and Schedule 29 of the Financ...
FB 2017 Clause 124: Errors in Taxpayers’ Documents (Penalties for Users of Defeated Avoidance)
The CIOT submitted further comments to HMRC about the draft legislation in clause 124 of the
Notice of appeal: online trials
Many government services are moving online, and the Ministry of Justice (MoJ) is looking at moving the filing of notices...
Tackling offshore tax evasion: a requirement to notify HMRC of offshore structures
HMRC’s consultation considered the introduction of a new legal requirement that intermediaries creating or promoting cer...