HMRC Factsheet CC/FS14: Compliance checks: managing serious defaulters factsheet has been revised to set out more clearly what the taxpayer must do as part of the managing serious defaulters programme.
HMRC Trusts and Estates Newsletter: December 2021, covering the extended CGT reporting and payment deadline for disposals of UK land and property, and the revised IHT formalities for most non-taxpaying estates from January 2022.
VAT Notice 701/57: Health professionals and pharmaceutical products: section 6.6 ‘Supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies (the nursing agencies’ concession)’ is updated to confirm that the exemption of nursing staff and nursing auxiliaries supplied as a principal to a third party does not apply to umbrella companies supplying services of staff to a recruitment agency. It only applies to the direct provision of staff.
Excise Notice LFT1: a general guide to landfill tax: the table in section 3 ‘Rates of tax’ has been updated to cover the dates from 1 April 2022.
Various HMRC Agent Toolkits have been updated for 2020/21 tax returns.
HMRC Factsheet CC/FS14: Compliance checks: managing serious defaulters factsheet has been revised to set out more clearly what the taxpayer must do as part of the managing serious defaulters programme.
HMRC Trusts and Estates Newsletter: December 2021, covering the extended CGT reporting and payment deadline for disposals of UK land and property, and the revised IHT formalities for most non-taxpaying estates from January 2022.
VAT Notice 701/57: Health professionals and pharmaceutical products: section 6.6 ‘Supplies of nurses, nursing auxiliaries and care assistants by state regulated agencies (the nursing agencies’ concession)’ is updated to confirm that the exemption of nursing staff and nursing auxiliaries supplied as a principal to a third party does not apply to umbrella companies supplying services of staff to a recruitment agency. It only applies to the direct provision of staff.
Excise Notice LFT1: a general guide to landfill tax: the table in section 3 ‘Rates of tax’ has been updated to cover the dates from 1 April 2022.
Various HMRC Agent Toolkits have been updated for 2020/21 tax returns.
