top stories

• Managing the Self-Assessment filing deadline
• [29/01/10] - Useful consolidated guidance from HMRC
• Another disclosure opportunity – Tax Health Plan
• [11/01/10] - HMRC launched a new disclosure opportunity on 11 January 2010 for medical professionals.
• Tax health plan
• [19/02/10] – A look at the notification deadline, disclosure and payment of tax, penalties and interest.
• Income Tax Self Assessment Payments on Account
• [18/03/10] - An overview of payments on account.
• P800 Notices and Applying for the tax to be waived
• [10/09/10] - Guidance for practitioners and taxpayers on the circumstances under which an application may be made under Extra Statutory Concession A19 for the tax liability to be written of – with template letters.
• Emergency Budget 2010
• Charities
• [23/08/10] - Charities – Gift aid the fit and proper persons test
• CAAT 24 hour Self Assessment authorisation
• [20/01/10] - HMRC has announced that the Central Agent Authorisation Team (CAAT) will now aim to process forms.
• 64-8s and Self assessment registration
• [20/01/10] - A summary of some recent procedural changes
• Tax calculations/end of year reconciliation
• [06/09/10] - HMRC started sending Form P800 tax calculations for 2008/9 and 2009/10 to taxpayers from the 6 September. This process will continue until January 2011. The Forms will only be sent to taxpayers who have paid too much or too little tax and agents will not receive a copy of the form.
• P11D Preparation – useful links
• [30/05/10] - Links to Guidance from ACCA on P11D preparation
• Engaging with tax agents
• [17/12/10] ACCA has read with concern and disappointment the recent report “Engaging with Tax Agents” by the National Audit Office.
• The Tax Consequences of a Change of Employment Status
• ACCA and HMRC provide an update on new legislation to deal with the tax consequences of a change of employment status.
• PAYE/CIS Late Payment Penalties
• [20/01/10] - HMRC introduce a new regime for charging penalties for “in-year” late payments of PAYE from 2010/11.
• Self-Assessment Penalties for 2009/10 onwards
• [18/03/10] - From 2009/10 onwards, the capping of the fixed penalties to the level of tax outstanding at 31 January will disappear.
• Annual investment allowance and taxi cabs
• [17/12/10] A common question on the Technical Advisory helpline is 'My client is a taxi driver and has bought a new cab during the year. What is the capital allowances position?'
• IR35 - ten years on and quiz
• [17/12/10] A look at IR35 - ten years since it was introduced - plus a related quiz.
• Business Payment Support Service (BPSS) and Communication with Agents
• [04/08/10] - Guidance for members experiencing difficulties with HMRC regarding the BPSS
• HMRC compliance factsheets
• [30/05/10] - HMRC has produced a number of factsheets providing guidance on various aspects of the new compliance regime.
• Partnerships – self assessment registration
• [21/10/10] - HMRC has issued new forms for the registration of partnerships, and partners thereof, for Self Assessment.
• Guidance from HMRC on record-keeping
• [29/03/10] - HMRC has issued guidance on Record-keeping in light of the requirements under Finance Act 2008, Schedule 37.
• Changes to time limits for tax claims and assessment
• [18/03/10] - As part of HMRC's new compliance regime, the time limits for making tax claims (e.g. error or mistake claims) and raising assessments have been aligned IT, CGT, CT, VAT, PAYE and NIC.
• New PAYE Penalties
• [18/03/10] - A new regime of 'in-year' PAYE late payment penalties under which HMRC may charge penalties on any late-paid PAYE is to be introduced for 2010/11 onwards.
• The New Penalty Regime and Reasonable Care
• [20/01/10] - Guidance on the important concept of reasonable care under the new HMRC compliance regime.

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