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• HMRC Employer Bulletins
• [22/04/2013] Access HMRC Empoyer Bulletins here. The latest edition, number 44, contains updates on PAYE, employer annual returns and report benefits in kind and expenses.
• RTI mandation date deferred until 6 October for small employers
• [05/04/2013] HMRC defer the mandation date for RTI for employers with fewer than 50 employees until 6 October 2013.
• Draft Finance Bill 2013 - At a glance
• [15/02/2013] A summary of the key parts of the Finance Bill 2013.
• Special Relief - (The relief formerly known as Equitable Liability)
• [05/02/2013] Understand the concept of ‘special relief’, formerly known as ‘equitable liability’.
• Alternative dispute resolution (ADR) becomes permanent
• [22/04/2013] |ACCA| HMRC Alternative dispute resolution services becomes permanent from 2013/14.
• High Income Child Benefit Charge - Opting Out
• [07/03/2013] Elections not to receive child benefit for higher rate taxpayers will need to be considered soon for 2013/14.
• RTI - Real Time Information
• [24/01/2013] RTI deadlines are approaching, with employers and pension providers being required to provide information under RTI commencing in the period April to October 2013.
• Business Record Checks are Back
• [24/02/2012] HMRC business record checks are revived from 1 November 2012.
• Property Sales Campaign
• [07/03/2013] HMRC has launched a new campaign looking into the sale of property.
• Charities Online
• [22/04/2013 From 22 April 2013, charities and Community Amateur Sports Clubs (CASCs) will be required to use HMRC’s charities online service to obtain repayment of gift aid.
• HMRC Guidance on Real Time Information (RTI)
• [19/02/2013] Real Time Information: are you ready to report in April?
• IR35 and Sole Practitioner auditors
• [10/05/2013] Draft clause within Finance Bill 2013 a potential headache for sole practitioner auditors.
• HMRC Agent Account Manager service
• [22/04/2013] HMRC has set up a team of Agent Account Managers (AAMs) to assist agents and advisers to deal with HMRC more easily and effectively.
• Budget 2013
• [21/03/2013] ACCA have produced a Guide to the 2013 Budget.
• HMRC Agent Updates
• [29/08/2012 HMRC issues regular updates for accountants, or tax agents. The latest (number 35, published in April 2013) and previous issues are available here.
• New PAYE RTI Engagement Letter
• [27/02/2013] ACCA have now produced a new engagement letter for PAYE real time information (RTI). Visit here to see the full text. Changes to the original letter are shown in bold and italics. You may now copy and paste the text of this article for your use.
• High income child benefit charge
• [18/02/2013] Elections not to receive child benefit for higher rate tax payers will need to be considered soon for the 2013/14 tax year.
• Cash Accounting for small businesses - Engagement letter
• [28/03/2013] Plans were announced in the 2013 budget to introduce a cash accounting regime for small unincorporated businesses. Practitioners planning to offer this service to their clients will need to consider revising the letter of engagement.
• Another HMRC campaign - Direct Selling
• [13/02/2013] HM Revenue & Customs (HMRC) are running a campaign for ‘Direct Selling’ until 28 February 2013.
• Capital Reductions
• [22/04/2013 HMRC have issued guidance on the tax treatment of capital reductions.
• Sleeping and limited liability partners - Important information regarding Class 2 and 4 NICs
• [22/045/2013] HMRC now considers that Sleeping and inactive Limited Partners are-and have in the past been-liable to pay Class 2 National Insurance contributions (NICs) as self employed earners and Class 4 NICs in respect of their taxable profits.
• Universal Credits
• [13/02/2013] Universal credit is likely to have a significant impact on small businesses.
• General anti-abuse rule
• [09/05/2013] After much speculation a general anti-avoidance rule – the General Anti-Abuse Rule (GAAR) – has emerged within the Finance Bill 2013.
• Finance Bill 2013 Published
• [28/03/2013] The Finance Bill 2013 has now been published.
• Back to basics: Loan interest relief
• [20/05/2012] A look at the rules relating to tax relief on loan interest.
• Compliance Check Factsheets
• [16/01/2013] HMRC have published a suite of compliance check factsheets.
• Simpler income tax system for the simplest small businesses II
• [15/02/2013] HMRC has published draft legislation which includes the transitional rules for the cash basis and simplified expenses rules for small businesses.
• New comprehensive HMRC guidance on Real Time Information (RTI)
• [28/03/2013] HMRC have produced new and comprehensive guidance on RTI. Access it here.
• HMRC Isle of Man Disclosure facility
• [22/04/2013] Details of the recently agreed Isle of Man disclosure facility.
• Statutory residence test
• [04/02/2013] The government’s new statutory definition of tax residence explained.
• Finance Bill 2013
• [25/04/2013] A look at some of the highlights of the 2013 Finance Bill.
• IR35
• Assuming the Finance Bill remains unchanged and receives Royal Assent, IR35 tax legislation will be extended to office-holders for the 2013-14 tax year.
• Child Benefit Tax Charge
• [24/02/2013] The child benefit charge on ‘high income’ families comes into effect for 2012/13, but only applies from 7 January, 2013.
• Understanding annual investment allowances
• [05/02/2013] Ten things you need to know about the new annual investment allowance.
• Changes to class 2 and class 4 NICs
• [09/05/2013] Sleeping and inactive partners will be affected by changes introduced by HMRC this month.
• Simpler income tax system for the simplest small businesses
• [15/02/2013] From the 2013/14 tax year, self employed individuals or partnerships carrying on the smallest trading businesses will be able to choose to be taxed on the basis of cash receipts less cash payments.
• Termination Payments – A refresher
• [21/05/2013] The taxation treatment of payments made to employees on the termination of their employment can be a tricky area in practice. It often is not just the simple tax free £30,000 that everyone remembers. Here we take a look at the current position regarding the taxation treatment of such payments.
• Tax Treaties
• [18/02/2013] Details of new tax treaties.
• Taxable Commission
• [24/04/2013] HMRC have issued Revenue and Customs Brief 04/13 Payments of trail commission.
• High income child benefit charge
• [05/02/2013] What the changes to child benefit will mean for your clients.
• Professional Subscriptions
• [24 01/2013] Allowable fees and subscriptions paid to professional bodies or learned societies under Section 344 ITEPA 2003.
• Attachment of earnings
• [23/04/2013] From 8 April 2013 the Department for Work and Pensions (DWP) are to undertake a pilot to introduce Direct Earnings Attachments (DEAs) to recover money owed to DWP.
• Benefits in kind – a refresher
• [10/05/2013] With P11D season here, we consider the provision of benefits in kind and expenses payments by employers to their employees and the returns that need to be made, as well as ways of making the annual reporting process less burdensome.
• Plant & Machinery: Comment on Fixtures
• [24/04/2013] HMRC are proposing to issue new guidance on Plant and Machinery Allowances for secondhand fixtures and are inviting comment by 15 May 2013.
• General anti-abuse rule
• [09/05/2013] After much speculation a general anti-avoidance rule – the General Anti-Abuse Rule (GAAR) – has emerged within the Finance Bill 2013.
• Seed Enterprise Investment Scheme - Budget 2013 changes
• [21/03/2013] Several changes to the SEIS were announced in this year’s Budget.
• HMRC agent strategy programme
• [04/02/2013] HMRC intends to introduce new online services for agents from March 2015.
• Benefits in kind
• [31/08/2011] A detailed look at income, in the context of employment.

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