Technical News


We have received the following message from HMRC.

Message from HMRC regarding SA302s

The OTS have recently published some online surveys to help gather views for their two current simplification reviews.

HMRC have provided the following information about the new Personal Tax Account.

Subject: Income from Property and Capital Gains

CIOT and ATT call for feedback from members.

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.