Notice: Excise Notice 162: cider production

Updated: The postcode for submitting returns to the Central Collection Unit (TAPS) has changed.

This notice cancels and replaces Notice 162 cider production (September 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Source: HMRC

Guidance: Tax credits: disability helpsheet TC956

Updated: The TC956 disability helpsheet has been updated to reflect the October 2017 changes.

This helpsheet explains in detail the 3 conditions you must meet to qualify for the disability element of Working Tax Credit.

The conditions are, you:

  • usually work for 16 hours or more a week
  • have a disability that puts you at a disadvantage in getting a job
  • currently get, or have been getting, a qualifying sickness or disability benefit

Helpsheets are for guidance only and reflect the HM Revenue and Customs position at the time of writing.

Source: HMRC

Guidance: Statutory Paternity Pay: table of dates for employee entitlement (birth)

Updated: Rates, allowances and duties have been added for the tax year 2018 to 2019.

Use these tables, if you are calculating manually, to check the latest start dates for employment for Statutory Paternity Pay.

Additional Statutory Paternity Pay is no longer available for parents whose babies are due on or after 5 April 2015.

Use our maternity and paternity pay calculator

Source: HMRC

Guidance: CA38: National Insurance contributions tables A, H, J, M and Z

Updated: The Helpbook CA38 for use from 6 April 2018 to 5 April 2019 has been published.

Use the tables in this booklet to calculate National Insurance contributions (NICs) for employees and for whom NICs are payable under contribution Table letters A, H, J, M and Z.

NICs table letters M and Z are effective from 6 April 2015.
NICs table letter H is effective from 06 April 2016.

Source: HMRC

Guidance: 480: Expenses and benefits – a tax guide

Updated: Guide 480: Expenses and benefits has been added for 2018.

These employer guides are for current and previous tax years, each explains tax law relating to:

  • employee travel, including
    • expenses payments
    • benefits
  • the valuation of non-cash benefits received by any taxpayer
    • on or after 6 April 1998 in connection with termination of employment
    • from an employer-financed retirement benefits scheme

Source: HMRC