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Engagment with HMRC and other policy makers

We have had a number of recent interactions with HMRC including:

We have had a number of meetings including:

We have been advised that HMRC will not be issuing paper statements and payslips to self-assessment taxpayers to remind them of the 31 January 2016 filing and payment date unless the taxpayer has f

Further to our report in September’s Technical Newsdesk, we have recently met HMRC to discuss their initiative, Making Tax Easier, and we are able now to update members.

HMRC have recently expanded testing of their AOSS private beta service to firms with up to 500 employer clients. More than 1,200 agents have now registered for the trial.

The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance.

We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a business is first registered.

The CIOT has welcomed HMRC’s decision to wind down their Business Record Check (BRC) programme from 20 October 2015.

The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’.

The Upper Tribunal has held that a self-assessment tax return submitted by a taxpayer more than four years after the tax year to which it related should be accepted by HMRC and that the time limit