Acceptable characters

An overview of the characters that may be used when completing Self Assessment tax return forms for online filing.

Dr Andreas Helmut Tuczka – First Tier Tribunal Case: TC00366

This case examined the issue of residence status

Guidance from HMRC on record-keeping

HMRC has issued guidance on record-keeping in light of the requirements under Finance Act 2008, Schedule 37.

Self-Assessment Penalties for 2009/10 onwards

From 2009/10 onwards, the capping of the fixed penalties to the level of tax outstanding at 31 January will disappear.

Changes to time limits for tax claims and assessment

As part of HMRC's new compliance regime, the time limits for making tax claims (eg error or mistake claims) and raising assessments have been aligned IT, CGT, CT, VAT, PAYE and NIC.

Income Tax self-assessment payments on account

An overview of payments on account.

New PAYE penalties

A new regime of 'in-year' PAYE late payment penalties under which HMRC may charge penalties on any late-paid PAYE is to be introduced for 2010/11 onwards.

PAYE/CIS Late Payment Penalties

HMRC introduce a new regime for charging penalties for 'in-year' late payments of PAYE from 2010/11.

CAAT 24 hour self assessment authorisation

HMRC has announced that the Central Agent Authorisation Team (CAAT) will now aim to process forms 64-8 within 24 hours of receipt.

Dr K M A Manzur v Commissioners for HMRC

This first tier tribunal looked at the whether a trade was being carried out

New penalties and appeals regime

A collection of resources from ACCA UK looking at the new penalties and appeals regime.

Engagement letters

Following the release of the updated tax engagement letters in August 2008 the promised schedule B11 covering tax credits work has been issued.

Non-domiciled individuals

HMRC have published new guidance for non-domiciled individuals.

The tax consequences of a change of employment status

ACCA and HMRC provide an update on new legislation to deal with the tax consequences of a change of employment status.

Paying a fairer share: a consultation on residence and domicile

Comments from ACCA to HM Revenue and Customs (HMRC), February 2008.

Dragonfly Consultancy Ltd v HMRC

This case examined whether an individual was employed or self-employed

SCA Packaging Ltd V HMRC

Compensation for loss of office; contractual; whether taxable and whether PAYE should have been operated.

EMI Group Electronics Ltd v Coldicott

This case examines compensation for loss of office

British Transport Commission v Gourley

This case established the Gourley Principle - whether an award for loss of earnings should be paid to the recipient before or after taking into account tax

Pepper v Hart & Others

This case centred on income from employment, benefits in kind and the valuation of the cash equivalent of a benefit.

Jonas v Bamford

This leading case concerned the reopening of earlier years' assessments and the presumption of continuity