Five things you need to know about tax, 22 June 2018

Jun 21, 2018

Highlights this week include Form 11 updates, new online letters of residency, ROS changes, PAYE Modernisation developments and the Northern Ireland Tax Committee’s response to the call for evidence on the VAT registration threshold.


  1. Revenue provided us with details of updates to the ROS Form 11 income tax return, a new online letters of residency facility and changes to the ROS screens introduced earlier this week.  Read more on these and other changes
  2. Under their PAYE Modernisation project Revenue will request employee lists from all employers in the coming weeks.  Revenue have also cancelled approx 25,000 employers’ PAYE registrations.  Read more on these PAYE Modernisation developments and more on our dedicated PAYE Modernisation webcentre



  3. The NI Tax Committee recommends that the entry point for Making Tax Digital for VAT should be fixed at £85,000 and should not be linked to the VAT registration threshold;
  4. HMRC’s Agent Services roadmap which sets out what agents can do and when, as HMRC develop additional agent services has been published



  5. Tax revenues rose in 19 Member States in 2016 as a percentage of GDP in 2016, according to a study published recently by the European Commission.