Agent Update 75

There's not much coming out of HMRC at present as with Parliament in recession the departments are not issuing anything other than regular reports. Agent Update 75 was released which includes mainly tax issues (we are after all rapidly approaching self-assessment submission deadlines):

· how to check that an investor correctly declares money received from offshore investment funds

· statutory reviews

· high income benefit charge deadline and the possible need to submit a self-assessment tax return by 31 January

· updates to self-assessment tax returns for student and graduate loan borrowers

· non-resident company landlords and Corporation tax

· ultra-low emissions vehicles

On the HMRC service tab there is a link to recent HMRC manual updates including some changes on deemed domicile, and a reminder on pension requirements from the Pensions Regulator.

The full update can be viewed at: