HMRC guidance

The following have been published:

•       updated social investment tax relief guidance on contractor accreditation (www.bit.ly/1tSPskO);

•       updated annual tax on enveloped dwellings (ATED) basic guidance to reflect the new charging band from 1 April 2016 for properties valued between £500,000 and £1m, in respect of which an ATED return will normally be due by 30 April 2016;

•       Updated Notice 179: Motor and heating fuels – general information and accounting for excise duty and VAT; and

•       Updated HMRC List 3: Professional bodies approved for tax relief.