Technical News


This update provides some background to and information about HMRC’s letters and some guidance to help members decide the most appropriate way to respond if a client receives one of the letters.

We have updated the checklist of penalties applying to tax avoidance and offshore tax evasion and non-compliance.

The Scottish Government are circulating letters from the Cabinet Secretary for Finance Ms Forbes – they set out the upcoming changes to non-domestic rates in Scotland.

To help with the completion of self-assessment tax returns, many agents will use software that can download PAYE-related information that HMRC already holds about their clients. While this can be very helpful, the present ‘phase 1’ system does have flaws and we receive a lot of feedback each year from members frustrated about what information they receive in this manner.

In July 2019, the Financial Secretary to the Treasury (FST) committed HMRC to undertaking an evaluation of the implementation of their additional statutory powers introduced since 2012 against the same powers and safeguards principles which underpinned the 2005-2012 powers review. In order to obtain external input, HMRC set up the Powers and Customer Safeguards Implementation Evaluation Forum on which CIOT is represented and which had its inaugural meeting at the end of October 2019.

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

HMRC has provided comments on the Q&As on the extension of IHT to overseas property representing UK residential property interests.

Ipsos MORI are looking for agents to participate in research as part of the review into the implementation of HMRC’s Powers and Safeguards which is currently underway

The Scottish Government has published its draft Budget for 2020/21. This included some changes to Land and Buildings Transaction Tax and Scottish Income Tax.

HMRC are seeking evidence on the implementation of new powers introduced since 2012.