HMRC have published their latest Agent Update.
Issue 73 features an update on Making Tax Digital, including information on VAT certificates and Anti Money Laundering requirements.
Other highlights include articles about:
- Temporary Increase in the Annual Investment Allowance: Detail on the temporary increase in the allowance until 1 January 2021
- National Insurance Contributions on Termination Awards and Sporting Testimonial Payments: Introduction of Class 1A NICs liabilities from 6 April 2020
- Corporate Interest Restrictions: The guidance on Corporate Interest Restrictions has been uploaded into the Corporate Finance Manual.
The next Agent Update is scheduled for October 2019.