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New HMRC guidance

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HMRC has published the following:

  • Factsheet CC/FS1f: Compliance checks into tax-advantaged share schemes: updated with an additional section on open-source information HMRC may collect and use when dealing with compliance checks;
  • Disclosure of tax avoidance schemes: updated to include apprenticeship levy, and the new disclosure rules for VAT and other indirect taxes (DASVOIT) which came into effect on 1 January 2018;
  • Register and use the VAT Mini one-stop-shop service: updated with a new ‘get help’ section; and
  • Childcare service compensation: tax-free childcare claimants will soon be able to make tax and NICs payments for nannies from childcare accounts.
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