The CIPP Policy team will be reading the consultation in full to ascertain whether or not to publish a membership survey to gather you views.
Tax residence
STATUTORY DEFINITION OF TAX RESIDENCE
22 June 2011 The current rules that determine tax residence for individuals are complicated and unclear. A consultation has been published proposing new statutory rules that are easy to use and provide greater certainty for tax payers. As part of this consultation, the government is also seeking views on options to reform the concept of ordinary residence, which currently lacks a statutory definition. HMRC is considering the possibility of providing an interactive online tool to enable individuals to self assess their residence status when the new statutory definition is introduced. A prototype of this tool is available interested parties are invited to make use of this to assess how a statutory test could operate in practice. The CIPP Policy team will be reading the consultation in full to ascertain whether or not to publish a membership survey to gather you views.
Construction Industry
DOS AND DON’TS FOR P35 COMPLETION FOR CONSTRUCTION INDUSTRY SCHEME
4 May 2011 HMRC has published dos and don'ts guidance to assist those operating a Construction Industry Scheme for the mandatory P35 completion (where required).
NEW LATE FILING PENALTIES FOR CIS RETURNS FROM 6 OCTOBER 2011
24 August 2011 HMRC has published for external comment an order that will bring the new late filing penalty regime into effect for Construction Industry Scheme returns.
NEW FILING PERIODS FOR CONSTRUCTION INDUSTRY SCHEME
18 October 2011 The Treasury has made an order before Parliament to bring into force the new late filing penalty regime Construction Industry Scheme (CIS) Returns. The new penalties will apply for return periods from 6 October 2011. For further details visit HMRC’s website.
CIPP Policy News Journal
09/10/2012, Page 28 of 234
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