We have received reports that HMRC are re-working SA302 payment calculations for some self-employed clients to take out the Class 2 National Insurance contributions.
We surveyed our members during November 2017 for their views on how they approached compliance with the obligations imposed on them by the International Tax Compliance (Client Notification) Regulations 2016 and to obtain feedback on their experiences.
In the second of a series of articles about the CIOT’s technical sub-committees, CIOT Technical Officers Matthew Brown and Margaret Curran review the work of the Owner Managed Business (OMB) sub-committee.
New procedures have been put in place by HMRC to address agents’ security concerns where HMRC need to arrange a call back or when HMRC make an unexpected call to agents about their clients.
The CIOT has responded to the OECD’s recent public discussion draft paper on Mandatory disclosure rules for addressing common reporting standard (CRS) avoidance arrangements and offshore structures.
