Technical News

 


HMRC's performance targets are set out in their single departmental plan, updated on 1 October 2019. These include a number of customer-orientated measures such as call handling times and post turnaround. These measures are reported by HMRC on a monthly and quarterly basis.

Please find below a message from HMRC this morning about COVID-19-related deferral of import VAT and customs duty (can defer payment due next week on 15 April). For affected businesses, urgent action needs to be taken as set out below.

HMRC has provided us with an update in relation to its digital services.

HMRC has written to agents in the following terms, in relation to the Coronavirus Job Retention Scheme (CJRS). More information on the CJRS can be found on our COVID-19 technical pages.  

HMRC has produced a fact sheet on the CGT 30-days reporting and payment obligations for UK residents disposing of residential property and for non-UK residents disposing of UK land from 6 April 2020.

In response to the impact of COVID-19, some temporary changes to the working arrangements at the First-tier Tribunal (Tax Chamber) administrative centre in Birmingham have been announced. Appellants should, where possible, submit notices of appeal online or by email. 

In light of the COVID-19 pandemic, the CIOT has produced a guide to help employees and employers understand the tax implications when employees are working from home. 

HMRC has confirmed an extension to the deadline for implementing digital links for MTD for VAT as follows:

GOV.UK has added a clarification to its existing payments on account guidance due to the COVID-19 VAT deferral period as follows:

HMRC has released further guidance on the COVID VAT deferral, including: