Negligible Value Claims and Share Loss Relief: Looking at certain conditions that must be met for your clients to claim that an asset has become of negligible value. Also an overview of share loss relief. Thursday 10 May - 11am to midday Register now
If you have any questions for our subject experts more than 24 hours prior to the meeting, please send them to team.agentengagement@hmrc.gsi.gov.uk, including the title of the meeting in the ‘Subject’ line of your email. Any questions that arise after this time should be submitted during the live meeting.
These interactive webinars run on the ‘GoToWebinar’ platform. The organiser will run through how to ask questions on the day.
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Agent Update 65 19 April 2018
HMRC has published the latest Agent Update which details guidance, developments and changes to legislation relating to UK tax.
Transferring apprenticeship service funds to another employer One of the articles in the Agent Update highlights that from April 2018 employers who pay the apprenticeship levy will be able to transfer apprenticeship service funds to other organisations to pay for their apprenticeship training and assessment. For the first phase, employers can transfer up to 10% of their annual funds to one other employer. The number of employers they can make a transfer to will increase over time and after user feedback from the first phase. Full details are on page 4.
Amongst many other updates Agent Update 65 also includes:
• two rulings from the Advertising Standards Authority about misleading tax avoidance scheme adverts • settling disguised remuneration tax avoidance schemes before the 2019 loan charge arises • reform of Corporation Tax loss relief • the annual refresh of the 20 online agent toolkits and feedback on a proposed new design.
The April edition of Employer Bulletin is also now available.
CIPP comment
We would like to thank the editor of Agent Update, Peter Smith, for his great work in providing these informative bi- monthly updates. Peter is moving to a new challenge within HMRC after 17 years in the agents arena and the CIPP wish him all the very best in his new role.
We look forward to working with the new editor.
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Transferring apprenticeship service funds to another employer 23 April 2018
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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