A quick guide to recent additions to the HM Revenue & Customs website.
Week ending 23 February
- Errors and mistakes – guidance on how payments made in genuine error are treated under the tax rules for registered pension schemes;
- Tax Credits - additional information about the severe disability element;
- Board/lodging adjustment agreements for hotels/guesthouses - summary of responses;
- The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) (Amendment) Regulations 2007 (SI 2007/458) and Explanatory Memorandum;
- Updated application for form E101 when an employee is employed in two or more countries of the EEA (CA8421);
- Claim form for use by US resident companies and other concerns receiving property income dividends paid by UK-REITs;
- Real Estate Investment Trusts (UK-REITs) - DT Guidance Note 9 has been revised to take into account requests for clarification of the legal status of property income dividends; and
- Child Trust Fund Bulletin 16.
Manuals updated in February
New Tax Credits
Information Disclosure Guidance
Special Civil Investigations Guidance
Stamp Duty Land Tax
Tax Credits Technical