Savings income and PAYE taxpayers
HMRC have explained to LITRG how interest figures are placed in coding notices, P800s and simple assessments....
Technical
Technical
Scottish Taxes Update
Representatives of the CIOT’s Scottish Technical Committee attended meetings with the Scottish government, the SNP Manif...
VAT and the sharing economy
The CIOT met with representatives from HM Treasury and HM Revenue & Customs to discuss the questions and arising iss...
Most popular reads
Latest briefings
Making Tax Digital for Corporation Tax
The CIOT, ATT and LITRG have responded to HMRC’s consultation document on Making Tax Digital for Corporation Tax....
Help HMRC improve the Corporate Interest Restriction return
HMRC are looking for agents to help them improve the Corporate Interest Restriction return digital service available on ...
Evaluation of HMRC’s implementation of powers, obligations and safeguards introduced since 2012
A look at HMRC’s report evaluating the implementation of powers, obligations and safeguards introduced since 2012 and th...
Budget 2021 activity
A roundup of the CIOT, ATT and LITRG’s Budget Day activity, and relevant updates on our work in relation to some of the ...
Off-payroll/IR35 rules
Last year’s edition of Employment Taxes Voice covered the pending changes to the IR35 rules in detail. At that time, we...
Members in Practice and professional indemnity insurance
There has been a minor change to the Member in Practice definition which clarifies which members are within the scope of...
Powers of Attorney: request for evidence
The Low Incomes Tax Reform Group has approached HMRC to seek an understanding of the way powers of attorney are dealt wi...