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Revenue and Customs Brief 17/14 updates stakeholders on the progress of HMRC's review of the VAT Retail Export Scheme and sets out the next steps.
HMRC has updated its guidance for repayment claims for limited company subcontractors in the Construction Industry Scheme (CIS).
The latest Employer Bulletin is now available online. HMRC publishes the Employer Bulletin three times a year to give employers and agents the latest information on topics and issues that may affect them. This latest edition includes an article on recent legislative changes relating to agencies and employment intermediaries.
A new flowchart is available for employers who need to correct a 2013-14 submission made in real time. It explains what they need to do if a full payment submission or an employer payment summary needs correction.
On a general point, HMRC has reminded employers who have not yet started to report in real time that it is important to bring their PAYE submissions up to date by May 19, 2014 to avoid a late filing penalty for 2013-14.
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Susie Hughes © Shout99 2014
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