This week’s UK tax tidbits, 24 June 2019

A new tax avoidance Spotlight and updated compliance checks factsheets feature this week.

• HMRC has begun the annual reconciliation of individual’s PAYE records for 2018/19.
• Find out about changes to the rates for VAT Mini One Stop Shop (VAT MOSS) for other countries.
• Spotlight 52 has been published – this follows decisions by the First-tier Tribunal in two cases concern tax avoidance schemes and disguised remuneration arrangements
• Help and support for tax agents and advisers has been updated
• The following compliance checks factsheets have been updated: Compliance checks: penalties for failure to notify - CC/FS11, Compliance checks: alternative dispute resolution - CC/FS21, Compliance checks: large and complex businesses - CC/FS1c, Compliance checks: large and complex businesses - CC/FS1c and Compliance checks: managing serious defaulters - CC/FS14
• The following documents relevant to VAT have been updated: VAT Education Manual and VAT: general enquiries
• NIM02281 - Class 1 NICs: payment for leaving a defined benefit pension scheme or for giving up a right in such a scheme has been updated
• Tell HMRC about a Student Loan in your tax return has been updated
• The latest HMRC organisation chart has been published
• HMRC launched a voluntary disclosure facility known as the Profit Diversion Compliance Facility in January which was accompanied by guidance about the Facility. HMRC is believed to be now sending out a second set “nudge” letters to businesses they believe should be participating