Technical News

 


HMRC will not be issuing paper statements and payslips to self-assessment taxpayers to remind them of the 31 January 2016 filing and payment date unless the taxpayer has filed their 2014/15 tax return by 31 December 2015, and has not opted for digital only communications from HMRC.

Agent Online Self Serve, (AOSS), is a programme of work which will deliver a new and improved online service for agents. Attached is a briefing note that will provide you with an update on the progress of AOSS over recent months. 

The Coalition Government announced its intention to implement the proposals of the Calman Commission. These would see Scotland have shared income tax raising powers as well as outright powers in relation to stamp duty land tax, landfill tax, and aggregates levy and air passenger duty. 

Links to CIOT papers and external information on and relevant to the Calman Commission proposals for taxation in Scotland.

HMRC has published guidance on the Scottish Rate of Income Tax and Scottish Taxpayer Status.

HMRC have published their latest Agent Update

HMRC warn of new phishing scam

Revenue and Scotland provide an update on penalties and interest notice

The Technical Team wish to highlight to members that HMRC is now paying refunds to customers direct to the debit or credit card that was used to pay the tax bill. This new procedure will override any nomination made on the tax return to pay a refund to any other account.

HMRC are warning that from 30th September some users with older internet browsers will not be able to use HMRC online services. This change affects individuals and businesses who use HMRC’s online services to interact with HMRC and whose internet browsers do not support Transport Layer Security (TLS) protocols.