HMRC Stakeholder Digest: 29 September 2023

Published on: 03 October 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC’s latest Digest provides short updates on basis period reform, registering for VAT and recently announced service changes.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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Personal Tax

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

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Corporation Tax

Non-trading deficits on loan relationships

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Employment Tax

Short-term business visitors (STBVs)

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14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more

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