Employer Bulletin Issue 66: includes articles on: P11D filing deadline; updated PAYE desktop viewer; new repayment claim form for limited company subcontractors; apprenticeship levy; PAYE settlement agreements and Scottish income tax; tax-free childcare; and employer prompts for student loan deductions;
Employment-related Securities Bulletin No 24: includes articles on: extended ERS online returns deadline; ceasing schemes registered in ERS; sending HMRC details of participating companies in a scheme; and checking for errors in returns’
Agent Update 60: latest bi-monthly round-up of developments in tax, HMRC service and consultations;
Money laundering supervision: guidance for money service businesses: interim guidance replacing ‘anti-money laundering guidance for money service businesses’ (13 August 2014) and notice MLR9a (20 September 2013) from 26 June 2017;
Money laundering supervision: guidance for high value dealers: interim guidance replacing anti-money laundering guidance for high value dealers published (13 August 2014) and MLR9b (13 September 2013) from 26 June 2017;
Money laundering supervision: guidance for trust or company service providers: interim guidance replacing ‘anti-money laundering guidance for trust or company services providers’ (October 2010) from 26 June 2017;
Money laundering supervision: estate agency businesses: interim guidance replacing ‘supervision of Estate Agency Businesses by HMRC’ (13 August 2014) from 26 June 2017;
Money laundering supervision for accountancy service providers: updated to explain that providers who have virtual or automated services may need to register, but those who give only generic information may not;
Money laundering supervision: introduction: updated to add ‘bill payment service providers’ and ‘telecommunication, digital and IT payment service providers’ to the supervised business sectors;
Money laundering supervision: the fit and proper test and approval: interim guidance on the test and new approval process;
Money laundering supervision: enforcement measures and appeals and penalties: HMRC’s powers under the new regulations from 26 June 2017;
Money Laundering supervision: nominated officers and employee training: larger and more complex businesses must appoint a member of the board or senior management to act as a compliance officer and will be responsible for training;
Money Laundering supervision: report suspicious activities: updated to include sending suspicious activity reports to the National Crime Agency;
Money Laundering supervision: business inspections: updated to clarify information the officer needs to see;
Money Laundering supervision:business premises you need to register: updated to include ‘virtual offices’ and ‘agent premises’;
Money Laundering supervision: fees: updated with information about refunds and fees to pay for adding or removing premises from a registration;
Money laundering supervision: who needs to register: updated with changes including how to determine whether you are carrying out a business in the UK;
Money Laundering Regulations: your responsibilities: updated information on due diligence by HVDs and ‘politically exposed persons’; and
Money Laundering Regulations: risk assessments: updated to explain that providers must complete a risk assessment of customers.
Employer Bulletin Issue 66: includes articles on: P11D filing deadline; updated PAYE desktop viewer; new repayment claim form for limited company subcontractors; apprenticeship levy; PAYE settlement agreements and Scottish income tax; tax-free childcare; and employer prompts for student loan deductions;
Employment-related Securities Bulletin No 24: includes articles on: extended ERS online returns deadline; ceasing schemes registered in ERS; sending HMRC details of participating companies in a scheme; and checking for errors in returns’
Agent Update 60: latest bi-monthly round-up of developments in tax, HMRC service and consultations;
Money laundering supervision: guidance for money service businesses: interim guidance replacing ‘anti-money laundering guidance for money service businesses’ (13 August 2014) and notice MLR9a (20 September 2013) from 26 June 2017;
Money laundering supervision: guidance for high value dealers: interim guidance replacing anti-money laundering guidance for high value dealers published (13 August 2014) and MLR9b (13 September 2013) from 26 June 2017;
Money laundering supervision: guidance for trust or company service providers: interim guidance replacing ‘anti-money laundering guidance for trust or company services providers’ (October 2010) from 26 June 2017;
Money laundering supervision: estate agency businesses: interim guidance replacing ‘supervision of Estate Agency Businesses by HMRC’ (13 August 2014) from 26 June 2017;
Money laundering supervision for accountancy service providers: updated to explain that providers who have virtual or automated services may need to register, but those who give only generic information may not;
Money laundering supervision: introduction: updated to add ‘bill payment service providers’ and ‘telecommunication, digital and IT payment service providers’ to the supervised business sectors;
Money laundering supervision: the fit and proper test and approval: interim guidance on the test and new approval process;
Money laundering supervision: enforcement measures and appeals and penalties: HMRC’s powers under the new regulations from 26 June 2017;
Money Laundering supervision: nominated officers and employee training: larger and more complex businesses must appoint a member of the board or senior management to act as a compliance officer and will be responsible for training;
Money Laundering supervision: report suspicious activities: updated to include sending suspicious activity reports to the National Crime Agency;
Money Laundering supervision: business inspections: updated to clarify information the officer needs to see;
Money Laundering supervision:business premises you need to register: updated to include ‘virtual offices’ and ‘agent premises’;
Money Laundering supervision: fees: updated with information about refunds and fees to pay for adding or removing premises from a registration;
Money laundering supervision: who needs to register: updated with changes including how to determine whether you are carrying out a business in the UK;
Money Laundering Regulations: your responsibilities: updated information on due diligence by HVDs and ‘politically exposed persons’; and
Money Laundering Regulations: risk assessments: updated to explain that providers must complete a risk assessment of customers.
