Trusts and Estates Newsletter (April 2019): includes articles on updated toolkits, extending benefit of the special 36% IHT rate to acceptances in lieu, OTS review of IHT, residence nil-rate band changes, new style grant of probate, trust registration service developments, review of trustees’ customer experience journey, and entrepreneurs’ relief changes;
Pension schemes newsletter 109: includes articles on pension flexibility and registration statistics, managing pension schemes service update, relief at source for Scottish taxpayers, pension scheme returns, overseas transfer charge regulations, authorisation of existing master trusts, and ROPS notifications list;
Notice 205: official customs seals and trader sealing: updates the July 2018 version;
Notice 263: Marine voyages: relief from fuel duty: updates the February 2019 version with a new email address for HMRC’s Mineral Oil Reliefs Centre in Newcastle (section 2.5);
Notice 455A: Remote gaming duty: replaces the February 2018 version to reflect the increase in the rate of remote gaming duty to 21% from 1 April 2019;
Private and personal expenditure toolkit: updated for 2018/19 self-assessment tax returns;
Income tax losses toolkit: updated for 2018/19 self-assessment tax returns;
HMRC issue briefing: Explaining child benefit: covers the wider, non-financial, aspects of claiming child benefit, which include allowing a claimant who gives up work to continue receiving National Insurance credits towards the state pension; and
Calculate deductions due on the loan charge: updated to include use of the online PAYE and NICs calculators, as well as manual tax tables where necessary, for employers to calculate any deductions due on employees’ disguised remuneration loan balances outstanding at 5 April 2019.
Trusts and Estates Newsletter (April 2019): includes articles on updated toolkits, extending benefit of the special 36% IHT rate to acceptances in lieu, OTS review of IHT, residence nil-rate band changes, new style grant of probate, trust registration service developments, review of trustees’ customer experience journey, and entrepreneurs’ relief changes;
Pension schemes newsletter 109: includes articles on pension flexibility and registration statistics, managing pension schemes service update, relief at source for Scottish taxpayers, pension scheme returns, overseas transfer charge regulations, authorisation of existing master trusts, and ROPS notifications list;
Notice 205: official customs seals and trader sealing: updates the July 2018 version;
Notice 263: Marine voyages: relief from fuel duty: updates the February 2019 version with a new email address for HMRC’s Mineral Oil Reliefs Centre in Newcastle (section 2.5);
Notice 455A: Remote gaming duty: replaces the February 2018 version to reflect the increase in the rate of remote gaming duty to 21% from 1 April 2019;
Private and personal expenditure toolkit: updated for 2018/19 self-assessment tax returns;
Income tax losses toolkit: updated for 2018/19 self-assessment tax returns;
HMRC issue briefing: Explaining child benefit: covers the wider, non-financial, aspects of claiming child benefit, which include allowing a claimant who gives up work to continue receiving National Insurance credits towards the state pension; and
Calculate deductions due on the loan charge: updated to include use of the online PAYE and NICs calculators, as well as manual tax tables where necessary, for employers to calculate any deductions due on employees’ disguised remuneration loan balances outstanding at 5 April 2019.
