· Employer Bulletin (June 2016): includes articles on: PAYE reporting for the tax year ended 5 April 2016; claiming relief for non-reimbursed employee expenses; apprenticeship levy; construction industry scheme online service; paying HMRC electronically; substitute forms P60 and P45; using personal tax accounts; confirming student loan plan types; tax credits renewals; and new state pension information.
· Community amateur sports clubs guidance notes: Annex 1 extended, with further information on when VAT relief may be available.
· Landfill tax manual: withdrawn temporarily to enable a ‘major update’.
· Directors’ loan accounts toolkit: updated for 2015/16 company tax returns.
· Notice 301: Civil penalties for contraventions of customs law: minor amendment to contact address.
· Notice 2002: Alcohol wholesaler registration scheme: minor amendments to May 2016 version.
· Corporate intangibles research and development manual: CIRD81350 defining ‘production and distribution of goods and services’ for the purposes of R&D tax relief updated to take account of FA 2015 changes.
· Employer Bulletin (June 2016): includes articles on: PAYE reporting for the tax year ended 5 April 2016; claiming relief for non-reimbursed employee expenses; apprenticeship levy; construction industry scheme online service; paying HMRC electronically; substitute forms P60 and P45; using personal tax accounts; confirming student loan plan types; tax credits renewals; and new state pension information.
· Community amateur sports clubs guidance notes: Annex 1 extended, with further information on when VAT relief may be available.
· Landfill tax manual: withdrawn temporarily to enable a ‘major update’.
· Directors’ loan accounts toolkit: updated for 2015/16 company tax returns.
· Notice 301: Civil penalties for contraventions of customs law: minor amendment to contact address.
· Notice 2002: Alcohol wholesaler registration scheme: minor amendments to May 2016 version.
· Corporate intangibles research and development manual: CIRD81350 defining ‘production and distribution of goods and services’ for the purposes of R&D tax relief updated to take account of FA 2015 changes.
