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Latest HMRC guidance

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HMRC has published the following:
 
HMRC has published the following:
 
  • updated guidance notes on community amateur sports clubs (www.bit.ly/1JirUAe) which confirm that CASCs will have until April 2016 to make any changes necessary to comply with the revised eligibility conditions and tax exemption thresholds which took effect from 1 April 2015;
  • NIC/pensions countdown bulletin issue 8: the latest bulletins for pension scheme administrators and trustees on NICs changes relating to the ending of contracting-out with the introduction of single-tier pensions in April 2016;
  • Revised VAT Notice 200/21, updated with a reference to guidance for the VAT mini one-stop-shop for digital services; and
  • Employer bulletin issue 54 (June 2015), with articles on: RTI developments; electronic form P45; expenses and benefits changes; new employer NICs threshold for apprentices from April 2016; PAYE payment allocation; transferable marriage allowance; ending of defined-benefit contracting-out; national minimum wage penalties; penalty appeals; Scottish rate of income tax; employment-related securities of internationally-mobile employees; work-related health advice; repayments to debit and credit cards; and action where no starter declaration received.
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