HMRC guidance

HMRC has published the following:

·         Off-payroll working: HMRC has updated its guidance on off-payroll working in the public sector to add an explanation of how to calculate the deemed direct payment (see bit.ly/2xskqKq);

·         Worldwide disclosure facility: HMRC has republished its guidance on the use of the WDF to include an updated section on ‘complex issues and pre-disclosure agreement’. This confirms that taxpayers are allowed an additional 90 days to make a disclosure where the disclosure is complex, giving taxpayers 180 days in total after getting the notification acknowledgement.

·         SDLT: HMRC has updated its guidance on the payment of SDLT to include information on how payments can be made at a Post Office from December 2017;

·         Booklet 480 (2017): Expenses and benefits - a tax guide: updated to include information on the new treatment of salary sacrifice, or ‘optional remuneration arrangements’, from April 2017; and

·         Notice 205: official customs seals and trader sealing: updates the July 2017 version.