Technical Guidance
HMRC

 

Welcome to the R3 Technical Library, a unique resource for searching technical and specialist information within the sector. The below are available resources for HMRC.

HMRC - Insolvency Guidance. Digital Mail Service (SEPTEMBER 2020)
HMRC have updated Insolvency (VAT Notice 700/56) with the latest contact details for each of their EIS teams. Please use the right details so HMRC can make sure your correspondence is scanned into the right channel to be worked.
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HMRC - Insolvency Guidance. Incorrect rate being used for Corporation Tax
CT rate to remain at 19% "We are finding that some Insolvency Practitioners (IPs) are submitting Corporation Tax returns for periods ending after 1 April 2020 using an incorrect rate for Corporation Tax."
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How HMRC supports customers who have a tax debt, August 2020
HMRC have released a policy paper titled 'How HMRC supports customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax.
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How HMRC treats customers who have a tax debt, August 2020
HMRC have released a policy paper titled 'How HMRC treats customers who have a tax debt' with guidance for taxpayers who find themselves having difficulty paying their tax.
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HMRC. Employer Bulletin. August 2020. Issue 85
The bulletin provides information on the Coronavirus Job Retention Scheme, deadline to report the disguised remuneration loan charge, VAT updates and other employer matters.
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HMRC - Insolvency Guidance: Dropbox file sharing service for VAT 426 repayments
After a successful trial you can now use the Dropbox file sharing service to submit VAT426 forms. By using Dropbox, you will know that HMRC has received the form, and it guarantees that any supporting documentation will not become separated from the claim.
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HMRC - Insolvency Guidance. IVA email system
HMRC wants to help insolvency practitioners by speeding up communications. You can now use our secure email system to contact the Individuals Voluntary Arrangement (IVA) team.
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Assignment of VAT - June 2017
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HMRC - Coronavirus — Insolvency Guidance
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HMRC - Claims for Statutory Interest (Feb 2018)
Following the move of the HMRC MVL team from Worthing to Edinburgh earlier this year members started to receive letters from HMRC requesting the payment of statutory interest at the rate of 8% and from the date of commencement of the liquidation. This marked a clear change of approach by HMRC as the established practice was to pay statutory interest to HMRC only form the date the tax fell due, some nine months after appointment (the passing of the resolution to wind the company up having brought the current accounting period to an end).
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Caroline SumnerCaroline Sumner
Technical & Education Director
020 7566 4207
Ben LuxfordBen Luxford
Technical Manager
020 7566 4218
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