Market leading insight for tax experts
View online issue

HMRC guidance

printer Mail

HMRC has also published the following:

  • HMRC toolkit: Small Profits Rate and Marginal Relief (2015) – a compliance toolkit for use by agents, updated for 2014/15 company tax returns. See www.bit.ly/1Or4kQm.
  • Promoters of tax avoidance schemes (POTAS) – updating POTAS guidance. The main changes reflect the extension of the regime to NICs from April 2015 and regulations to exclude certain persons from the definition of ‘promoter’. See www.bit.ly/1EfJG0l.
  • Disclosure of tax avoidance schemes (DOTAS) - updating its DOTAS guidance in September 2015 to incorporate changes introduced by FA 2014 and FA 2015. The main changes are outlined in para 1.3. The previous version of the guidance was issued in May 2014. See http://bit.ly/1h2Mmsu.
  • The value of the Retail Price Index for July 2015 is 258.6. See www.bit.ly/1J1S5Jn.
EDITOR'S PICKstar
Top