HMRC have published their Employer Bulletin for October 2017. We summarise the key content for you, with links to our detailed guidance on the topics covered.
Agent access to online trust registration is now live
On 17 October 2017 the new online trust registration service (TRS) went live for agents.
When does MTD really start?
MTD start dates: HMRC published draft secondary legislation in September 2017. The proposed start date is not confirmed but is given as 6 April [YYYY]. If we assume that [YYYY] = 2020, some businesses seem to start in 2019.
Scottish Budget announced
The Scottish Parliament has announced that its Draft Budget 2018/19 will be published on 14 December 2017.
Car or van? VW Kombi v Vauxhall Vivaro
In Noel Payne, Christopher Garbett, Coca-Cola European Partners Breat Britain Limited v HMRC [2017] TC06082 the FTT had to decide whether the VW Kombi and the Vauxhall Vivaro were cars or vans for the purpose of assessing employee benefits.
Update: on appeal in 2019, the Upper Tier tribunal confirmed this decision.
How to self-report facilitation of tax evasion
As part of HMRC’s approach to dealing with the new offence of Criminal Facilitation of Tax Evasion, it has given details of how an organisation can self-report any such offence discovered.
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