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HMRC Tier 2 complaints trial: what do you think?
HMRC’s Customer Compliance Group (CCG) are trialling the removal of the second internal review of a complaint, which the...
HMRC debt management: CIOT engagement
The areas of focus include: difficulties in contacting and communicating with HMRC’s Debt Management Unit; delays and pr...
HMRC’s Tax Administration Framework Review: new ways to tackle non-compliance
The consultation sought views on four areas:a) amendment to conditions for making claims;
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Simplifying the taxation of offshore interest: HMRC consultation
The consultation explores whether the assessing period for non-UK (‘offshore’) interest should be changed to a calendar ...
HMRC one to many agent letters: guidance for CIOT members
In recent years, HMRC have been increasing their use of one to many (OTM) letters in their compliance approach....
The Penalties for Failure to Pay Tax (Assessments) Regulations 2024
Currently, the legislation allows HMRC to assess the second late payment penalty once, when the amount of outstanding ta...
Loans to participators: charge on upstream loans
Where a loan to a participator in a close company remains outstanding nine months after the balance sheet date, the comp...
HMRC Call for Evidence: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards
The call for evidence is on the GOV.UK website: tinyurl.com/2p9km4sz
Draft legislation: Improving the data HMRC collects from its customers
The consultation is on GOV.UK website: tinyurl.com/458eb9cs
Making disclosures to HMRC: Guidance for CIOT members
Members may be asked by clients or potential clients to provide advice, guidance and support to enable the person or bus...