News feed from Chartered Accountants Ireland
Last feed update: Sunday April 30th, 2017 09:05:53 AM
Friday April 28th, 2017 11:15:36 AM
Check the latest updates on the EU and international developments especially relevant for small- and medium- sized enterprises and small-and medium-practitioners. Accountancy Europe issues these Highlights in cooperation with the IFAC SMP Committee.
The document can be viewed at this link.
Friday April 28th, 2017 11:14:45 AM
Members of the International Accounting Standards Board (the Board) will join leaders in financial reporting from the private sector and regulatory bodies, as well as accounting professionals and others with an interest in IFRS Standards on Thursday 29 and Friday 30 June 2017 at Hotel Okura Amsterdam.
The event will provide unique insight into standard-setting projects and enable those present to hear about the future of financial reporting, directly from the people who set our Standards.
Please click here for further details.
Friday April 28th, 2017 11:13:41 AM
The International Accounting Standards Board (IASB) has published an exposure draft 'Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9)' to address the concerns about how IFRS 9 'Financial Instruments' classifies particular pre-payable financial assets. Comments are requested by 24 May 2017.
The ED can be viewed at this link.
Friday April 28th, 2017 11:12:33 AM
The International Public Sector Accounting Standards Board (IPSASB) has published '2015-2016 Biennial Review: Sustaining the Momentum'.
The publication summarises the IPSASB’s achievements, challenges, and key developments in 2015 and 2016.
Further details and a link to the document can be found here.
Friday April 28th, 2017 11:11:22 AM
Significant changes in how auditors evaluate accounting estimates and related disclosures have been proposed by the International Auditing and Assurance Standards Board (IAASB). The changes will require auditors to sharpen their focus on risks of material misstatements arising from accounting estimates, and to address those risks with more granular audit requirements.
Please click here for further details.
Friday April 28th, 2017 11:09:53 AM
The International Ethics Standards Board for Accountants (IESBA) has released an online survey seeking comments, views, and insights from all stakeholders to help shape its future strategic direction. The survey closes on July 18, 2017.
Further details can be found at this link.
Friday April 28th, 2017 11:05:31 AM
The CRO have issued their regular gazette. Please click here to view the document.
Thursday April 27th, 2017 04:15:25 PM
Developments of interest this week are outlined.
A GoAML information event will take place at CA House, 47-49 Pearse St., Dublin 2 from 8.30am until 10am on Wednesday 10 May. There is no charge for this event.
The CRO has issued its regular gazette.
Accountancy Europe has issued “SME Highlights” with the latest updates on the EU and international developments especially relevant for small-and medium-sized enterprises.
The International Ethics Standards Board for Accountants (IESBA) has released an online survey seeking comments, views, and insights from all stakeholders to help shape its future strategic direction.
Significant changes in how auditors evaluate accounting estimates and related disclosures have been proposed by the International Auditing and Assurance Standards Board (IAASB).
The International Accounting Standards Board (IASB) has published an exposure draft 'Prepayment Features with Negative Compensation (Proposed amendments to IFRS 9).
The International Public Sector Accounting Standards Board (IPSASB) has published '2015-2016 Biennial Review: Sustaining the Momentum'.
Members of the IASB will join leaders in financial reporting from the private sector and regulatory bodies at an IFRS Foundation Conference in Amsterdam on Thursday 29 and Friday 30 June 2017.
Thursday April 27th, 2017 04:13:59 PM
At this information session, the Irish Financial Intelligence Unit of An Garda Siochána (FIU) will introduce you to GoAML, the FIU’s new software system to allow reporting entities to electronically submit reports to the FIU pursuant to anti-money laundering legislation. This event will be of interest to members with responsibility for anti-money laundering matters at accountancy firms and other obliged entities. This free event will take place at CA House, 47-49 Pearse St., Dublin 2 from 8.30am until 10am on Wednesday 10 May. If you wish to attend please register by sending an email with the subject “goAML” to MembersServices@charteredaccountants.ie. Places will be allocated on first come first saved basis.
Thursday April 27th, 2017 12:24:26 PM
Fiona Neville is joint Chair of the Young Professionals Committee. She is looking forward to the annual conference on 12 May and tells us that this event should be on every young member's radar as it's the ideal CPD and networking opportunity. It can really help our young members to develop and build their network, pick up new ideas and have some fun!
What you see and hear depends a good deal on where you are standing; it also depends on what sort of person you are. - CS Lewis
For many young members the annual conference may be seen as event which barely registers on their radar. Maybe seen as irrelevant to their CPD needs and geared more towards the older, more established members. Being honest I may have shared some of these views in the past, but having taken a closer look they could not be further from the truth and I am really looking forward to the trip to Galway next month.
“Disruption” is the theme of this year’s conference, and who out there hasn’t faced a little (or a lot of!) disruption in their career to date? We’ve made it through the most recent recession but are still faced with ever-emerging political and economic challenges - something that’s not going to change any time soon! But with every challenge comes an opportunity...a chance for us to analyse, absorb, learn and progress.
This year’s conference has an excellent line up of speakers, each with their own story or insight to share and I would expect, as with our Young Professionals events that it is unlikely you would not come away without some key takeaways from the varied panelists. It’s always great to hear speakers from industries other than your own and the range of topics on offer, coupled with the flexibility of the scheduling, enables you to tailor your CPD to areas which interest you most.
The conference is always a sell-out event and, between the pre-conference BBQ, networking lunches and post-conference banquet, is guaranteed to be a hugely social event. It’s a great opportunity for networking and reconnecting with colleagues - whoever said CPD can’t be fun too?!
Who I am looking forward to seeing:
As former VP of Media and MD of Twitter Dublin, I have had numerous opportunities to hear Mark speak in the past. Knowing the passion and insight he brings to a room, I can guarantee his 9.15am slot is one not to miss.
The success story of UrbanVolt is inspiring and their business model is smart and innovative and a prime example of thinking outside the box. Kevin’s experience with start-up companies should also be insightful.
Sinead Mahon, FCA
“It’s not the strongest of the species that survives, nor the most intelligent, but the most responsive to change” (Darwin). I am intrigued for Sinead’s talk as she takes Darwin a step further as “resilience” is coupled with “readiness”, key partners for success.
Tax is always topical but in the era of Brexit and Trump, Ireland will face huge challenges in the coming years.
I’ve followed Annalise’s Olympic journey since London 2012 and could not but be impressed by the strength of character and resilience she exhibited on her way to a silver medal in Rio last year. Brilliant women doing brilliant things - yes please!
As a Cork hurling fan, a man I love to hate. But a man I need to hear! What is his secret to success? Or is there a secret? Or is it all about the right motivation and application?
Fiona is joint chair of the Chartered Accountants Ireland Young Professionals committee and is a Senior Financial Accountant at Twitter. Book your ticket for the conference today
Thursday April 27th, 2017 11:28:03 AM
Revenue has issued a statement to say that the deadline for making a qualifying disclosure in relation to offshore matters has been extended to Thursday 4 May at 17:30. The reason given by Revenue for the change is because the deadline falls on a Sunday of a bank holiday weekend.
At a press conference launching Revenue’s Annual Report for 2016, the Revenue Chairman, in the opening statement, advised those affected to take this last opportunity to make a full disclosure.
On a separate note, Revenue has added some additional information in relation to foreign pension income in section 3 of the FAQs on the disclosure regime.
Thursday April 27th, 2017 09:26:13 AM
Developments of interest are outlined.
1. Revenue has updated its Tax and Duty manual to give guidance to taxpayers and agents on how the Revenue Technical Service (“RTS”) operates. RTS is a service which enables taxpayers and agents get some clarity on tax technical queries in specific cases. The updated manual can be found on the Revenue website and Revenue eBrief No. 35/17 provides further details
2. Revenue has provided guidance on how taxpayers whose affairs are dealt with by the Large Cases Division (LCD) should seek an opinion or confirmation from Revenue in relation to a particular tax issue. The guidance also lists the information that taxpayers must supply where the EU/OECD exchange of information requirements apply.
3. Finance (No. 2) Bill 2016-17 is to be rushed through Parliament and is expected to be completed by the last sitting day of this Parliament which is scheduled for next Tuesday 2nd May
4. HMRC have provided information on a new process that will apply to pay, tax and employment history requests made through the agent dedicated line
5. The Federal Court's recent decision in Chevron Australia Holdings Pty Ltd (“CAHPL”) v Commissioner of Taxation (No 4)  FCA 1092 is an important decision in relation to Australia's transfer pricing law and the application of the arm's length principle to financing issues. The landmark ruling leaves Chevron facing a tax bill in excess of $300 million, as well as paying substantial costs
Tuesday April 25th, 2017 01:45:40 PM
Now in its 40th year, the Published Accounts Awards, sponsored by the Irish Stock Exchange, rewards companies for excellence in financial reporting in Ireland. The award includes categories for public and private companies, including not-for-profit organisations.
Entries are now being accepted and the closing date for all entries is 7 July 2017.
The awards gala dinner will take place on Friday 24 November 2017 in the Shelbourne Hotel.
For more information click here or contact the Leinster Society today.
Monday April 24th, 2017 03:47:00 PM
Some of the best TV I’ve seen in ages was the BBC coverage of 10 Downing Street on the day Theresa May called her snap election. The coverage of the PM’s speech was as you would expect. The real glee was to be had watching Cabinet Minister after Cabinet Minister being door-stepped with the same question – when did you find out that a general election was being called? There is a greater fear than the fear of missing out, which is the fear of being seen to have missed out. While the politicians were miserable at having been kept in the dark, the political journalists were having a field day.
Genuine surprises outside of an election are rare enough in political life. There is usually a leak from somewhere, or a kite flown, or someone just puts two and two together. The UK now faces the prospect of several weeks of political drama in the run-up to its general election. This drama is made more tense by the real and disturbing prospect of continuing deadlock in the Northern Ireland Assembly.
There is already speculation as to how a general election (or more precisely its outcome) will impact on the nascent Brexit negotiation process. Perhaps the only thing that can be said with confidence at this stage is that they will slow the UK’s preparations. The UK Civil Service goes into a form of lockdown in the weeks before an election or referendum known as “purdah”. In essence purdah means that nothing official should come from civil servants and government departments which might prejudice the outcome of the election.
During the campaign period civil servants are obliged to be cautious about government announcements that could have a bearing on election issues. They have to be careful about arranging meetings and events in case they could be criticised as being party political. The UK government guidelines on purdah also say that officials should not be asked to provide new arguments for use in election campaign debates.
In my experience the purdah regime is taken very seriously; I’ve seen an agenda for a meeting with the UK revenue already changed this week. Purdah was partly the reason why the UK authorities seemed to have been bereft of a “plan B” last June to address the eventual Brexit outcome, and why they have been playing catch-up ever since. Being seen preparing a contingency plan for an exit vote could have influenced the voter. Even the term “hard Brexit” does not seem to have been coined until well after the Brexit referendum outcome was known.
While some civil servants would maintain that purdah is often welcome because it lets them get on with their jobs without having to bother with the troublesome political world, wiser heads know that good policy is rarely formulated in a vacuum. Government ministers will also be more than a little distracted over the next few weeks by the imperative of retaining their jobs or their seats, and sometimes both.
Jean-Claude Juncker, the EU Commission president, was reported as saying that “real talks” between the EU and the UK can only begin after the general election on 8 June. That doesn’t mean that officials in the EU institutions will stop dotting the i’s and crossing the t’s on their Brexit negotiation stance. Up to 29 March they too had suffered a form of purdah. Nothing could be officially progressed in Brussels until the formal Article 50 notification had been tendered to the European Council by the UK government. But now the EU civil servants have their guidelines for negotiation.
Much has been made in this country of the specific inclusion in these guidelines of the “unique circumstances on the island of Ireland” and the importance of the Peace Process. This is as it should be, but the guidelines also namecheck Cyprus and Gibraltar – we are not the only EU citizens with an historic sovereignty wrinkle. We would expect EU undertakings for these territories to be followed through now that they have been included in the Brexit negotiation guidelines, so we shouldn’t expect anything else in the guidelines to fall by the wayside.
It’s clear from the guidelines that the EU Court of Justice is going to retain its powers of adjudication in disputes involving the EU, its institutions, member states and citizens. Also there will be no future trade agreements with the UK which amount to participation in the EU Single Market or “parts thereof”. This apparently throwaway remark suggests that the EU does not intend to allow arrangements for any industry sector or region that would have the same favourable Customs and VAT treatments that currently apply.
The UK’s Statement of Brexit Priorities last February wanted a trade agreement that was ambitious and bold. The EU guidelines talk about an agreement that is ambitious and balanced. The mismatches between the EU guidelines and the UK priorities are going to present real problems for the UK authorities in Brexit negotiations, irrespective of the colour of the government after the election or the strength of its mandate. The election drama will be forgotten. Trade negotiations rarely make for good television.
Brian Keegan is Director of Public Policy and Taxation at Chartered Accountants Ireland
Monday April 24th, 2017 02:38:20 PM
Business activity continuing to grow albeit at a slightly slower pace in Q1 2017
Hiring a little more cautious of late but this may also reflect some areas of skill shortages
Companies slightly less worried about Irish economy but still quite cautious
Brexit awareness varies widely across firms - 21% of companies have strong sense of likely Brexit impact on their operations but 27% have little sense as to how it will affect them
Sterling weakness now having widely differing impacts across Irish businesses; hurting 31% of firms but helping 13%
40% of companies already taking Brexit related action in many instances because of FX effects
Brexit and weak demand key concerns but some firms prioritise staff and building constraints
Irish business sentiment improved through the spring of 2017as the Irish economy has thus far defied fears of a marked slowdown while companies report ongoing and healthy growth in their own activity levels.
The details of the KBC Bank/Chartered Accountants Ireland business sentiment survey do hint at some easing in thepaceof increase in output and hiring of late,as well as ongoing challenges in a number of areas.However,the broad message is that while significant risks to Irish business prospects persist,the reality of early 2017 has not been as difficult as was feared. As a result, companies are now marginally more positive about the coming quarter.
The KBC Bank/Chartered Accountants Ireland business sentiment index climbed to 110.6 in spring 2017 from 104.6 in the previous quarter. This marks the third successive increase in the index following a sharp likely Brexit related weakening last summer. As major uncertainty persists in regard to the global and indeed the domestic economic outlook, producer confidence remains some way below the levels seen in late 2015 (131.1), but the spring survey shows Irish business sentiment is now on an improving trajectory.
The survey revealed significant differences in companies’ understanding of the implications of Brexit for their businesses.Just 21% of companies believe they have a strong sense of the consequences of Brexit for their activities. While a further 53% of companies report they have some sense of what Brexit might mean for their operations, a substantial 26% say they have little sense of what it will mean for them.
Some 31% of firms noted that Sterling weakness was already having an adverse effect on their business while 13% indicated it was having a positive effect. In this way, the surveyhighlights the complex nature of our economic links with the UK andunderscores the major risks in a ‘one approach fits all’ policy in relation to Brexit even at the sectoral level.
Commenting on the results,Chartered Accountants Ireland Chief Executive Pat Costello, said:
“The survey suggests 2017 has started positively for Irish business with broadly based improvements in activity and employment. While the pace of growth has eased slightly and firms remain cautious about an uncertain environment, early 2017 has been notably less difficult than they had envisaged. The rise they are seeing in their own business volumes, allied to better than expected news on the broader Irish economy, is now translating into improving confidence.”
Austin Hughes, Chief Economist, KBC Bank Ireland,who carried out the analysis, said:
“Although Brexit concerns are felt widely, both the expected impact and the level of preparedness for Brexit vary widely between companies even in the same sector. Only 21% of firms say they have a strong sense of the likely impact of Brexit on their business, but it is concerning that 27% have little sense of the potential effects. While 40% of companies have already taken action, this includes those reacting to the impact of Sterling weakness on their business.”
The KBC Bank Ireland / Chartered Accountants Ireland Business Sentiment Survey reflects the view of Chartered Accountants working in senior positions (CEOs, MDs and FDs) in Ireland’s leading companies. The Spring 2017 survey was conducted from 28thMarch toApril 2017 and the results presented are based on 352 completed responses.
Read the full report here.
For further reference contact:
Sinéad Healy, Gibney Communications, 01 661 0402 / 086 061 2441
Austin Hughes, Chief Economist KBC Bank, 087 669 6972
Brendan O’Hora, Director, Communications and Marketing, Chartered Accountants Ireland, 01 6377298
Monday April 24th, 2017 11:56:39 AM
The Federal Court's recent decision in Chevron Australia Holdings Pty Ltd (“CAHPL”) v Commissioner of Taxation (No 4)  FCA 1092 is an important decision in relation to Australia's transfer pricing law and the application of the arm's length principle to financing issues.
The landmark ruling leaves Chevron facing a tax bill in excess of $300 million, as well as paying substantial costs. The case focused on the transfer pricing implications of an intercompany loan arrangement between CAHPL and its US subsidiary, ChevronTexaco Funding Corporation (“CFC”). The primary issue was whether the interest paid to CFC by CAHPL exceeded an arm’s length price for the borrowing.
The Court found in favour of the Commissioner of Taxation but called into question the evidence provided by a number of expert pricing witnesses. This could give rise to uncertainty going forward on how an arm's length interest rate can be practically determined.
Monday April 24th, 2017 11:55:39 AM
The OECD’s recent Global Forum on VAT offered the opportunity to participants from around the world to provide their input on a wide range of aspects of VAT design and operation. Among the matters discussed is the boom in e-commerce on which often no VAT is collected in the Forums view. This is a key challenge in the context of the OECD/G20 Project on Base Erosion and Profit Shifting.
Approximately 300 participants, representing over 100 delegations from countries, jurisdictions and international organisations, as well as representatives from the business community and academia, gathered in Paris for the fourth meeting of the OECD Global Forum on VAT on 12-14 April 2017.
Monday April 24th, 2017 11:51:43 AM
Revenue has updated its Tax and Duty manual to give guidance to taxpayers and agents on how the Revenue Technical Service (“RTS”) operates. RTS is a service which enables taxpayers and agents get some clarity on tax technical queries in specific cases.
The manual contains updated guidance on the following:
the duration of opinions from RTS
the new form for submitting queries
updated details for the Queries Management Officers
exchange of information requirements
The updated manual can be found on the Revenue website and Revenue eBrief No. 35/17 provides further details.
Monday April 24th, 2017 11:50:29 AM
Revenue has provided guidance on how taxpayers whose affairs are dealt with by the Large Cases Division (LCD) should seek an opinion or confirmation from Revenue in relation to a particular tax issue. The guidance also lists the information that taxpayers must supply where the EU/OECD exchange of information requirements apply. The Revenue Tax and Duty Manual and Revenue eBrief No. 36/2017 contains all the details.
Monday April 24th, 2017 11:49:28 AM
In the April issue of tax.point, the monthly tax journal from Chartered Accountants Ireland, Eoin O’Shea reviews the latest published judgements from the Tax Appeals Commission. On the UK side, Leontia Doran takes a look at the tax measures in the recent UK Spring Budget.
Reports on key tax developments in Ireland, the UK and internationally are also included. Regular content includes the Chartered Accountants Ireland Tax Case Digest, important source material, and Irish and UK rates and deadlines.
Subscribers to tax.point should have received their journals in the post last week.
Monday April 24th, 2017 11:43:40 AM
So how does the announcement of the snap General Election impact on the passage of Finance Bill 2017 (officially titled Finance (No. 2) Bill 2016-17) through Parliament?
The Parliament website has amended the dates for the various remaining stages of the Bill. Committee Stage, Report Stage, and the third reading in the House of Commons are to take place tomorrow. Passage through the House of Lords and Royal Assent are expected to be completed by the last sitting day of this Parliament which is scheduled for Tuesday 2nd May.
Monday April 24th, 2017 11:42:59 AM
Details of forthcoming online HMRC events are outlined. HMRC’s Agent Talking Points are weekly online digital meetings designed specifically for tax agents and advisors, which sit alongside HMRC’s regular monthly Working Together online meetings with agents.
These are short sessions focusing on topics agents have highlighted they are interested in or on emerging issues jointly identified by agents and HMRC that may have widespread impact.
Talking Points sessions provide agents with the opportunity to put questions to subject matter experts from HMRC, across a range of different topics. Registration is quick and easy, but please do so at least 5 minutes before a digital meeting is due to start.
These interactive sessions will be run via the ‘CITRIX’ platform. Some of you will already be familiar with how to ask a question but, for any newcomers, the organiser will run through how to do this on the day.
There will be a chance to ask questions during each session, but if you have any questions for HMRC's subject matter expert prior to the meeting please send them to firstname.lastname@example.org.
Negligible value: this meeting will provide an introduction to negligible value claims and share loss relief:
Thursday 27 April - midday to 1pm Register now for this meeting
Thursday 27 April - 2pm to 3pm Register now for this meeting
Changes to inheritance tax: this will give an overview of recent changes to inheritance tax, including the residence nil rate band and the transferrable nil rate band:
Thursday 4 May - midday to 1pm Register now for this meeting
The new trusts registration service: How to register a new trust and how to update the registered information for existing trusts:
Thursday 4 May - 2pm to 3pm Register now for this meeting
National minimum wage and national living wage: employers must pay the both of these at the right rate. Join this meeting to find out more:
Tuesday 9 May - 10.30am to 11.30am Register now for this meeting
Did you miss any recent Talking Points meetings? Here’s your chance to catch up. HMRC only keep the recordings for a limited time, so this is your opportunity to catch up on the latest meetings.
Monday April 24th, 2017 11:41:09 AM
HMRC have now published a new guidance manual covering the apprenticeship levy (“AL”). The manual also includes worked examples and supplements HMRC’s basic guidance in this area.
The AL comes into operation on or after 6 April 2017 and applies to UK employers with an annual pay bill in excess of £3 million. The levy is charged at a rate of 0.5% on an employer’s annual pay bill.
The annual pay bill is all payments to employees that are subject to employer Class 1 secondary national insurance contributions, such as wages, bonuses and commissions. This includes payments to:
all employees earning below the lower earnings limit and the secondary threshold
employees under the age of 21
apprentices under the age of 25
Though the AL is an annual charge per tax year, employers report this to HMRC via Real Time Information. The levy is paid each month together with the relevant PAYE and NIC liability.
Levy paying employers will start paying the levy from May 2017. The levy to pay in May will be calculated on the basis of the employer’s total pay bill for the previous tax month (April).
Employers are entitled to an annual apprenticeship levy allowance (“LA”) of £15,000. As 0.5% of £3m equals £15,000, there is no AL to pay where an employer’s pay bill is less than £3m, unless the employer is connected.
Monday April 24th, 2017 11:31:39 AM
HMRC have asked us to share the below information on a new process that will apply to pay, tax and employment history requests through the agent dedicated line.
“We have recently seen a large increase in requests from agents for their clients’ pay, tax and employment history information, often in bulk, mainly to claim employment expenses, and involving a growing number of security issues. These include agents pretending to be their clients, and calling on behalf of clients who have not given the necessary permission.
As a result, we are making changes to the way we supply this confidential data. While we can continue to take requests for this information on our helplines, we can no longer provide the detailed personal information directly to agents over the phone. From now on, we will send the requested information directly to your clients, who will then be able to forward it to you for the relevant claim to be made or tax return completed.
I appreciate that this security measure will add some time to the process, and I am sorry about that. As a quicker alternative, please note that your clients can access this information through the online service in their Personal Tax Account. They can now view, print and download their pay and tax details in just a few minutes at gov.uk/personal-tax-account – they’ll need their National Insurance number and a recent payslip, P60 or passport to sign-in for the first time.
As you may know, we are working on a digital facility that will enable agents to access their clients’ details securely online, which I expect to go live later in the year. In the meantime, I hope you can understand the reasons for the urgent changes to our phone service in respect of this matter.”
END OF HMRC NOTE
Monday April 24th, 2017 11:24:00 AM
Developments of interest are outlined.
HMRC has published the latest edition of the Employer Bulletin
HMRC has issued revised VAT Notice 733: Flat Rate Scheme for small businesses
A tax information and impact note has been published covering changes to the existing rules which apply tax at 45% to restitution interest payable by HMRC
A number of VAT publications have been updated: VAT Notice 742A: opting to tax land and buildings, VAT Notice 700/45: how to correct VAT errors and make adjustments or claims, VAT Notice 1002: adapted motor vehicles for disabled people and charities, Supplier information about zero-rated VAT supply of an adapted motor vehicle (VAT1617A), Customer declaration for zero-rated VAT supply of an adapted motor vehicle (VAT1615A), VAT Notice 700/11: cancelling your registration, VAT Notice 700/1: should I be registered for VAT? and VAT Notice 701/29: betting, gaming and lotteries
A technical note which deals with changes to the taxation of certain overseas trusts has been published
Updated guidance on registering and reporting for the Automatic Exchange of Information service using HMRC Online Services has been published
A number of publications relevant to self-assessment have been updated on GOV.UK including various helpsheets, toolkits and self-assessment returns
The National Minimum Wage information for employers has been updated
Theguidanceto help recognise genuine HMRC contact, phishing emails and phishing text messages has been updated
Use the online service to register or renew your registration with HMRC under the Money Laundering Regulations
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