A- Z list of articles within "Working Together"

March 2008

Issue 29

January 2008

Issue 28

August 2007

Issue 27

June 2007

Issue 26

Issue 25

May 2006

Issue 24

February 2006

Issue 23

November 2005

Issue 22

August 2005

Issue 21

May 2005

Issue 20

February 2005

Issue 19

November 2004

Issue 18

August 2004

Issue 17

May 2004

Issue 16

February 2004

Issue 15

January 2004

Issue 14

September 2003

Issue 13

June 2003

Issue 12

February 2003

Issue 11

November 2002

Issue 10

September 2002

Issue 9

June 2002

Issue 8

March 2002

Issue 7

December 2001

Issue 6

August 2001

Issue 5

June 2001

Issue 4

February 2001

Issue 3

November 2000

Issue 2

July 2000

Issue 1

April 2000

29

Advisory Fuel Rates

30

The new Agent and Employer Service Improvement Team

30

Agent representatives visit HMRC’s Central Agent Authorisation Team at Longbenton Newcastle

28

Improving Communication with Tax Agents

29

Improving Contact Centre services for agents

4

Area Management

4

London SA processing work - atale of two cities?

5

London - transfer of SA processing work

3

What is Area Management?

6

Use of Authorised Mileage Rates by the Self Employed

9

Business Support Teams

10

Business Support Teams - more courses

11

Better Guidance programme

20

Educational Support Services for Business

23

Better Guidance Programme – new guidance for HMRC Customer Advisers

2

Capital Gains Schedules on Self Assessment Returns

4

CG34 Procedure

7

CGT Shares Identification Rules

6

Scottish Widows Treatment of Windfall Payments - Joint Accounts

11

Can you help us simplify Capital Gains Tax?

11

Capital Gains supplementary pages

12

Capital Gains supplementary pages - correction

22

Car Benefit

25

Requests for repayments of IT Liability where Net CGT Liability exists

5

Inland Revenue Shares Valuation and the Fiscal Valuation Forum

13

Inheritance Tax - new form IHT100

14

Share Options - Definition of Value

22

Advisory Fuel Rates for Company Cars

17

Giving through the Tax Return

23

Business Brief 19/05 10 October 2005

1

Construction Industry Scheme Review

16

Draft legislation – Reform of the Construction Industry Scheme

18

Construction Industry - Status Categorisation

6

Class 1A NICs - Late Return Penalties for 2000/2001

8

Class 2 National Insurance Contributions - How to notify liability to pay

5

Class 2 NIC - Late notification penalty

6

Class 2 NIC Lower Earnings Limit - correction

7

Class 2 NIC penalty

16

Class 2 NIC – notification of Self-Employment

6

Speeding up your Clearance Application - S703 ICTA 1988

10

Statutory Clearances "One Stop Shop"

11

Statutory Clearances "One Stop Shop"

3

Clients' Account information

13

Viewing Issued Statements of Account over the Internet

13

June 2003 Clients' Account Information Sheets

14

Viewing Clients' Statement of Account over the Internet

7

New Code of Practice 1

10

Automatic coding of underpayments for 2001/2002 - Tax Returns sent electronically

2

Copy Coding Notices to Agents

8

Copy Coding Notices to Agents

7

Copy information to Agents

5

Duplicate Coding Notices to Agents - at last!

6

PAYE estimated underpayments from New Car Benefits - feedback please!

9

SA cases - estimated PAYE underpayments from April 2002

6

SA cases - estimated underpayments from April 2002

9

SA collection of underpayment through PAYE

9

Complex Personal Returns

14

Complex Personal Returns and Inward Expatriate Employees

18

Complex Personal Return Teams

25

Complex Personal Return Teams – an update

29

Complex Personal Returns teams – an important reminder

30

General Tax Practitioners Project (GTP)

25

Local agreements with Hoteliers, Tourist Associations and Tax Practitioners for Board and Lodgings Adjustments

11

Business by telephone

11

Contact Centre for Welsh Speaking customers

11

Telephoning Contact Centres

13

Contact Centres - extended speed dialling facility

14

Services for telephone customers

15

Business by telephone – an update

17

Agent telephone calls – security questions

17

Contacting the Revenue

19

Contact details for reorganising areas

20

Contact details for reorganising areas

29

Improving Contact Centre services for agents

11

Contacting HMRC by post

20

Contacting HMRC

9

Budget - changes to the CT600 Return

7

Company Return - completing box 79

7

Company Tax Return - marginal small companies' and Starting Rate Relief

6

CTSA late filing penalties and long periods of accounts

4

Discretionary treatment for members' clubs, etc as dormant for CTSA

6

London - Corporation Tax work

7

Reprint of Company Tax Return and Guide

11

CT600 Return - changes for 2002

12

Enquiry Framework

13

Automation of CTSA Late-Filing Penalties

13

Discretionary treatment of Members' Clubs etc as dormant

15

Company Tax Return forms CT600

15

Form CT41G

16

Filing Corporation Tax Returns

20

Corporation Tax

20

Changes to the Guidance Notes for Group Payment Arrangements

29

Corporation Tax – avoiding late filing penalty determinations where an accounting period ends during a period of account

8

Tax treatment of Deferred Revenue Expenditure

10

One-person Companies - Dispensations

5

So, can a one-person company ever get a Dispensation, or not?

10

Automatic Coding of underpayments for 2001/2002 - Tax Returns sent electronically

1

Electronic Lodgements Service :- progress, current issues, the future

6

Tax deducted from Trading Income -Electronic Lodgement System (ELS) and Filing by Internet (FBI)

10

The future of the Electronic Lodgement Service

5

Update on Electronic Lodgement Service

6

Update on Electronic Lodgement Service

13

The future of the Electronic Lodgement Service

18

The Future of the Electronic Lodgement Service

21

Filing Employer’s Annual Returns 2005-6

21

Practicalities of filing 2005-06 Employer’s Return online

21

Filing Employer’s Return s Online by paper: Hints & Tips

22

2004-05 Employer’s Annual Returns - update

23

2004-05 Employer’s Annual Returns - update

23

Common errors in Employers’ End of Year Returns

25

Facility to provide New Employer Registration details online

4

Employers' Annual Mailing

6

Employer's Annual Packs

3

Mail - Shot to Agents - Annual Packs

10

Timing of Coding Notices and End of Year Returns

11

2003 Employers Packs - automatic issue to Agents

12

Important changes to the filing of Employer's End of Year Return

12

Completing Employers' End of Year Returns

16

Form P11D

14

Enabling small business - Inland Revenue Initiatives 2003/4

1

Enquiry Notices issued at the end of January

2

Faster Working

8

Framework for ITSA enquiries

5

Full enquiries into Company Accounts

9

ITSA enquiries- New Framework

5

ITSA enquiries Review

6

ITSA enquiry opening letters - copies for clients

8

Joint Review of ITSA enquiries

4

Review of Income Tax Self Assessment enquiries

1

Review of Income Tax Self Assessment enquiry work

3

Review of Income Tax Self Assessment (ITSA) enquiry work

1

Section 19A Notices - period allowed for producing information

2

Self Assessment enquiries - deceaseds' estates/cessation of Trusts

2

Self Assessment enquiries - new opening letters

1

Wording of opening enquiry letter

11

ITSA enquiries - copy opening letters

12

CTSA enquiry framework

13

Joint Self Assessment enquiry workshops

13

Enquiries into accounting matters

14

Joint Self Assessment enquiry workshops

17

Notifying Tax Adviser of Employer Compliance Reviews

18

Review of South West London enquiry workshop

22

Take-up of SA enquiry cases and Returns filing

25

Redesigning HMRC Enquiry Centres to improve Customer Service

26

Excise News

7

Revenue Review of Face to Face Services

5

Foot and Mouth Disease - what we are doing to help

18

New Forms Online

19

Services for Agents - update

21

Agent Authorisation

1

Agent Authorisations: - the new 64-8

2

Authorising your Agent - form 64-8

4

Form 64-8

13

Agent Authorisation (form 64-8)

16

Agent Authorisation

25

Agent Authorisations and form 64-8

21

H M Revenue & Customs

30

Upcoming changes to HMRC website

15

Redesigned HMRC website

30

Disruption to online filing

7

Agent step by step guide to Internet Service for Self Assessment (PDF 78K)

10

Automatic coding of underpayments for 2001/2002 - Tax Returns sent electronically

9

E Services for Agents

6

Filing by Internet - the ITSA Internet Service for Agents

7

Internet Service for Companies

5

Internet Service for PAYE

6

Internet Service for PAYE - Employers

5

Internet Service for Self Assessment

7

Now Improved: Filing by Internet - the ITSA Internet Service for Agents

4

PAYE Internet Service

6

Tax Deducted from Trading Income - Electronic Lodgement System (ELS) and Filing by Internet (FBI)

11

E -Statements - update

13

Viewing Issued Statements of Account over the Internet

13

Agent Authorisation - Internet Service for PAYE

15

SA Online Agent Service – news

15

Online Service helpdesk

16

Employers – Online Filing and Electronic Payment

17

Online Filing of Employers’ Annual Returns and Electronic Payment handbook

19

Online Services update

20

PAYE Online for Agents (and payroll bureaux) - Internet

21

Filing Employer’s Annual Returns 2005-06

21

Practicalities of Filing 2005-06 Employer’s Return online

21

Filing Employer’s Return s Online by paper: Hints & Tips

21

SA Online Services update

22

Review of HM Revenue & Customs Online Services

25

Facility to provide New Employer Registration details online

7

Large Business Office

1

Open Government: Manuals on the website

3

Revenue Guidance Manuals on the internet

15

Revenue Guidance publications

11

National Insurance Contributions

13

National Insurance Contributions

16

National Insurance Contributions – did you know…?

21

Class 1 NI Contributions on Trade Profits

29

Recording deferment of Class 4 NICs on the return

1

National Minimum Wage

2

National Minimum Wage

3

National Minimum Wage

14

Offshore Arrangements Project

9

Advice to Employers and Agents on Termination Payments

5

Business, Journeys in Employees' Own Vehicles - P11D reporting

3

Form P11 (Deductions Working Sheet) for 2000/01

9

New Booklet 490 - Employee Travel: A Tax and NICs Guidefor Employers

10

One-Person Companies - Dispensations

10

PAYE Estimated Underpayments from New Car Benefits

5

So, can a one person and company ever get a dispensation or not?

10

Timing of Coding Notices and End of Year Returns

14

Benefits in Kind

16

PAYE Notice of coding Pilot

17

Inward Expatriate Employees

17

Tax Returns – completion of box 18.2

18

Working Together - PAYE Concentrations

18

Employer Successions

18

Company Tax Return - Helpful Hints

19

Van Benefit Legislation

20

Improvements for New Employers

21

Working Together and PAYE

21

Filing Employer's Annual Returns 2005-06

21

Practicalities of filing 2005-06 Employer’s Returns online

21

Filing Employer's Return Online of by Paper: Hints & Tips

22

2004-05 Employer's Annual Returns – update

23

PAYE Notice of Coding Pilot

23

2004-05 Employer's Annual Returns – update

23

Common Errors in Employers' End of Year Returns

23

Are you receiving too many packs?

23

The Payroll Giving Grants Programme – Government cash for SMEs

25

Including Non-PAYE income in the Code Number

25

Working Together with the PAYE Concentrations

29

'Take control and update your records online' - article

6

Directions that ITSA Payments on Account do not apply

8

How to Pay Electronically - update

10

Payment Allocation

2

Payment of SA liability

7

Payment of Self Assessment liability

3

SA Reminders

6

SA Returns and Payments

3

Special Allocation of SA Payments

4

Unallocated credits

13

Cumbernauld Payments & paying electronically

14

Handling your clients' payments

15

Handling your clients’ payments

15

Self Assessment – more on payments

16

Employers – online filing and electronic payments

20

Changes to the Guidance Notes for Group Payment Arrangements

30

New penalties scheme on tax errors

28

Important News for Pension Scheme Administrators

10

Automatic carry back claims - at last!

9

Carry back of Personal Pension Contributions

10

Pension Schemes

14

Pension Scheme Returns

23

Pensions Simplification

13

Proceeds of Crime Act 2002 & Money Laundering regulations 2003

8

How to pay electronically - update

4

Our Approach to Helping People Manage Revenue Debts

2

Our Attitude to debt

3

Our "attitude" to debt

6

SA Returns & payments

3

Voluntary Arrangements - a partnership approach

14

What is RMS and what does it do?

19

Receivables Management Service and Managing Debt

22

Withdrawal of Local Banking facilities

23

Local Office Banking facilities

18

Regional Appeals Units

5

Changes to BACS information

9

Changes to BACS information

10

Changes to BACS information - correction

8

R40 Repayment claims

20

Research and Development Tax Reliefs

5

2000/2001 Self Assessment Tax Return

7

31 January 2002 filing date

2

Capital Gains Schedules on Self Assessment Returns

9

Complex Personal Returns

2

Delays in processing 1999/2000 SA Returns

5

Errors in 2000/2001 Tax Returns and Guidance

10

Errors in 2001/2002 Tax Returns and Guidance

8

First Fixed Rate Penalty Notices

8

Provisional figures in Returns

10

Returns filing - tips

8

Returns to Non-Resident Individual Landlords

10

"Sanity Check"

3

SA Reminders

3

SA Return - Pension Income - PAYE Reference

9

SA Returns - Customer Service Initiative Pilots

6

SA Returns & Payments

6

Self Assessment Return - Directors with no Employment Income

3

Self Assessment Tax Return Guides

4

Self Assessment Tax Return Guides

8

Self Assessment Tax Return Guides

2

Self Assessment Tax Returns -Amending provisional figures

8

Substitute Tax Returns & changes of address

4

Tax Calculation Guides

9

Tax Return 2001-02 changes

7

Tax Return filing

5

Tax Return filing - 'Spreading the Load'

3

Tax Return Issue: no guides where Agent acting

7

Trust & Estate Tax Return

3

Trusts with no income - Annual SA Returns

11

31 January 2003 SA filing date

12

Self Assessment 2002/03 Tax Returns

12

Self Assessment Tax Return Guides

13

Error or Mistake Relief & Schedule 1A claims made after the time limit for amending the Return

14

Self Assessment Returns - additional information

14

Penalties for late filing of SA Returns

14

Complex Personal Returns and Inward Expatriate Employees

15

Penalties for late filing of SA Returns

15

Self Assessment Tax Return Filing – Helpful Hints

15

Self Assessment – Clients who no longer need to file a Return

16

Self Assessment 2003-04 Tax Returns

17

Tax Returns – Completion of Box 18.2

17

2002-03 Tax Returns – Penalty Notices

17

Giving through

18

2003-04 Tax Returns

18

Complex Personal Return Teams

18

Company Tax Return - Helpful Hints

19

Self Assessment – Response to an Unsolicited Return

19

Standard Accounts – information on Tax Returns – boxes 3.51 and 3.33

20

2004-05 Tax Returns and Return Guides

20

Tax Returns - new guidance

20

Small Business Letters

20

Retirement Annuity Contracts

21

Tax Returns – new guidance

22

2004-05 Employer’s Annual Returns – update

22

2005 Tax Return: Box 18-a reminder

22

Take-up of SA Enquiry Cases and Returns filing

23

Tax Returns –2006 filing date

23

2004-05 Employers’ Annual Return – update

23

Common Errors in Employers’ End of Year Returns

25

2005-06 Tax Return Guide – Business use of an asset

Further information on UITF

28

Taxpayer Amendment to Tax Return

29

31 January 2008 filing date

29

Tax return filing peak – Contact Centres and helplines

9

Tax Bulletin Article - Revenue Accountants

7

31 January 2002 filing date

1

31 January filing deadline

10

Automatic carry back claims at last!

3

Carry-back claims - sorry

9

Carry back of Personal Pensions Contributions

14

Claims involving two or more years - interest position

2

Coming improvements

9

Complex Personal Returns

6

Directions that ITSA Payments on account do not apply

9

Improving the SA database

6

ITSA Unique Taxpayer References

3

Late Filing Concession for incomplete Returns submitted

10

Payment Allocation

10

Returns filing - Tips

6

HMRC calculation - top slicing relief

10

"Sanity Check"

9

SA Cases- estimated PAYE underpayments from April 2002

9

SA collection of underpayment through PAYE

1

SA: incorrect penalty notices

3

SA planned issue dates - December 2000

3

SA Reminders

9

SA Returns: Customer Service Initiative Pilots

3

SA Returns - provisional figures & error or Mistake Relief Claims

4

The future of "SAT 2"

8

The future of SAT 2

7

Self Assessment Business Calendar

4

Self Assessment: increase in coding out limit

10

Self Assessment - Late Filing Penalties

2

Self Assessment Tax Returns - amending provisional figures

8

Tax Calculation - new wording

5

Tax Return Filing - "Spreading the Load"

8

The Self Assessment Business Calendar

4

Unallocated credits

5

Uninformative ITSA Repayment Notifications

11

31 January 2003 SA filing date

11

SA - changes in Agents details

12

Schedule 1B Taxes Management Act 1970

12

SA - Short Tax Return Pilot

13

Leaflets SA354 & SA357

13

Error or Mistake Relief & Schedule 1A Claims made after the time limit for amending the Return

14

Complex Personal Returns and Inward Expatriate Employees

14

Claims involving two or more years - interest position

15

Self Assessment Tax Calculations

15

Self Assessment – Clients who no longer need to file a Return

15

Penalties for Late Filing of SA Returns

15

Self Assessment Tax Return filing – Helpful Hints

15

Self Assessment – more on payments

16

Review of Self Assessment

16

Self Assessment 2003-04 Tax Returns

17

Tax Returns – completion of box 18.2

17

2002-03 Tax Returns – Penalty Notices

19

Self Assessment – Response to an Unsolicited Return

19

Handling your clients' payments

19

Standard Accounts – information on Tax Returns – boxes 3.51 and 3.33

20

2004-05 Tax Returns and Return Guides

20

Small Business Letters

20

Discovery – guidance on the decision in Langham v Veltema

21

SA Online Services update

21

Tax Returns - new guidance

22

2005 Tax Return: Box 18-a reminder

22

Take-Up of SA Enquiry Cases and Returns Filing

23

Tax Returns – 2006 filing date

25

2005-06 Tax Return Guide – Business Use of an Asset

25

Self Assessment Online Filing for Agents – an update

Self Assessment – New Simplified Statement

Self Assessment Tax Returns- Foreign Savings & Dividends

Taxpayer Amendment to Tax Return

29

31 January 2008 filing date

29

Tax return filing peak – Contact Centres and helplines

19

Services for Agents - update

26

Shared Workspace – Working Faster

7

Stamp Taxes Bulletin

14

Changes to Stamp Duty

15

Enquiries Under Stamp Duty Land Tax

4

New package for self employed starting in business

11

Business.Gov

2

Coming improvements

1

SA: Accounting and Statements

5

SA Statements of Account and Agents

6

SA Statements of Account and Agents - feedback

7

Self Assessment Statements of Account for Small Amounts

11

Copy Statements of Account

13

Viewing Issued Statements of Account over the internet

27

Advance Funding from Accounts Office for Statutory Payments

11

New Tax Credits

12

New Tax Credits

13

New Tax Credits - An Update

16

New Tax Credits Renewals and Compliance

17

Tax Credits prosecutions

17

Agent telephone calls – security questions

19

Services for Agents – update

19

Contact details for Reorganising Areas

9

Dormant Trusts - Windfall Payments from Demutualisations

7

Trust and Estate Tax Return

3

Trusts With No Income - Annual SA Returns

22

E-VAT

25

VAT & Online Services

25

Self Assessment Online Filing for Agents – an update

28

VAT Registration

29

VAT registration – top tips for completing form VAT 1 Application for registration

30

Local Working Together issues

30

Debt Management & Banking at your local Working Together group meeting

30

Editor’s introduction

6

Feedback

1

Future Special Editions

1

Introduction by Ann Chant

3

Introduction by David Earle

4

Introduction by Stephen Banyard

5

Introduction by Richard Mannion

4

Local liaison arrangements by Richard Mannion, President of CIOT

2

Register of Issues

3

Register of Issues

4

Register of Issues

5

"Sheer hog-wash"

10

Working Together 10th edition

1

Working Together `Register of Issues'

2

Your feedback

12

What do you think of Revenue leaflets?

14

Working Together - Revenue website

14

National Working Together team

15

Working Together issue 14

18

Working Together - PAYE concentrations

20

Working Together – archiving

21

Working Together and PAYE concentrations

23

Contact details

23

Working Together group – Harrogate and Ripon

25

Working Together publication

25

Working Together with the PAYE Concentrations

Large Processing Office Forum

Local Working Together Group – Update