News story: Webinars and emails on the Construction Industry Scheme

Updated: Updates made to times and dates of webinars.

Webinars

Webinars can last up to an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

CIS for contractors

How the scheme works, taking on and paying subcontractors, and how to meet your tax obligations.

Live webinar:

Please note there are no dates currently available for this live webinar.

Watch this webinar recorded in March 2017.

CIS for subcontractors

How to join the scheme, what deductions will be made from your payments and what records you need to keep.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in February 2016.

Construction, contractors and the CIS

HMRC and Health and Safety Executive (HSE) working together for you – in construction, with contractors and using the CIS.

Watch this webinar recorded in July 2016.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

Emails

You can register to get business help and education emails from HMRC.

Source: HMRC

News story: Agent toolkits, digital meetings, webinars, e-learning and videos

Updated: Updates made to times and dates of webinars.

Agent toolkits

The agent toolkits annual update has begun for 2017. Our experts are looking at the toolkits and over the next 6 months will be making changes.

Toolkits have checklists of the most common errors HMRC sees in returns and tells you how to avoid them.

Don’t forget to check out the current 20 toolkits regularly so that you don’t miss the changes as they happen.

Videos

YouTube videos

What is Research and Development (R&D) tax relief?
Outlines what R&D relief is who and how to claim it.

What expenses qualify for R&D tax relief?
Provides a very simple explanation of what costs qualify for R&D, and some simple errors made by customers.

How to claim R&D tax relief when you receive a grant
Addresses one of the most common queries regarding R&D and how it interacts with grants.

There’s more detailed guidance, including case studies at R&D tax relief: making R&D easier for small companies.

Agent Talking Points

Agent Talking Points are weekly online digital meetings for tax agents and advisers and complement HMRC’s quarterly Working Together online agent meetings.

They usually last 45 minutes to an hour and focus on topics agents have said they’re interested in or on new issues identified by agents and HMRC that may have widespread impact. HMRC experts will be available to answer questions.

Register quickly and easily at least 5 minutes before a meeting is due to start.

Paying the right amount of tax through Pay As You Earn (PAYE)

This meeting will cover the changes being implemented in May. HMRC will improve the way we use Real Time Information to make automatic adjustments to PAYE tax codes as they happen, rather than waiting until the end of the tax year. This event will explain how this will affect employers and their staff.

Register for this meeting on Wednesday 5 April 2017, 11am to midday.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on Wednesday 5 April 2017, 2pm to 3pm.

Annual Tax on Enveloped Dwellings (ATED)

This meeting will cover the new digital service released by ATED. They will be demonstrating the service from registration through to submitting returns.

Register for this meeting on Tuesday 11 April 2017, 11am to midday.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on Tuesday 11 April 2017, 2pm to 3pm.

What’s new in 2017 to 2018 for employers

This meeting will give an overview of the payroll changes from 6 April 2017.

Register for this meeting on Wednesday 19 April 2017, 11am to midday.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on Wednesday 19 April 2017, 1pm to 2pm.

Negligible value

This meeting will cover an introduction to negligible value claims and share loss relief.

Register for this meeting on 27 April 2017, midday to 1pm.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on 27 April 2017, 2pm to 3pm.

Changes to Inheritance Tax

This meeting will provide an overview of recent changes to Inheritance Tax, including Residence Nil rate Band (RNRB) and Transferrable nil Rate Band (TRBRB).

Register for this meeting on 4 May 2017, midday to 1pm.

The New Trusts Registration Service

This meeting will look at how to register a new trust and how to update the registered information for existing trusts.

Register for this meeting on 4 May 2017, 2pm to 3pm.

National Minimum Wage: Common errors made by employers

Employers must pay the National Minimum Wage and National Living Wage at the right rate. Sounds simple doesn’t it, but there are a number of errors that employers make which tip them into non-compliance. Sign up to find out more.

Register for this meeting on 9 May 2017, 10:30am to 11:30am.

HMRC Payment Strategy

This meeting will focus on reducing cheque payments and the elimination of payable orders

Register for this meeting on 18 May 2017, midday to 1pm.

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on 18 May 2017, 2pm to 3pm.

Tax avoidance: an update on current measures to tackle tax avoidance and how HMRC can help your client’s settle

This digital meeting provides an update on current measures to tackle tax avoidance and how HMRC can help your clients settle their tax affairs.

Register for this meeting on 23 May 2017, midday to 1pm.

Capital allowances and vehicles

This meeting mainly covers the special rules for cars.

Register for this meeting on 25 May 2017, 11am to midday

As this meeting is likely to be oversubscribed we’ve added a second meeting later.

Register for this meeting on 25 May 2017, 1pm to 2pm.

Recordings

Self Assessment 2017 (SA17)

Watch this meeting from 20 December 2016 – income from Property covering expenses and deductions, allowances and reliefs.

Find out more in the HMRC property rental toolkit.

Your income from property tax return

This video shows how and where to show property income on your Self Assessment tax return. Areas covered include:

  • entries for Rent a Room
  • claiming for running costs and expenses

It also shows how profits are calculated and losses shown.

Watch this meeting from 5 January 2017 covering trade losses.

Find out more in the HMRC Income Tax losses toolkit.

Watch this meeting from 12 January 2017 covering Self Assessment and paying HMRC.

Watch this meeting from 18 January 2017 covering capital allowances and vehicles.

Agent services 7 December 2016 recording

Watch this meeting from 7 December 2016.

Watch this meeting from 14 September 2016.

Agent Account Manager service

Watch this meeting from 1 June 2016

Apprenticeship Levy

Watch this meeting from 14 February 2017 covering when you need to pay the levy, how much you need to pay and how to report a payment. The meeting also covers changes to Apprenticeship Funding in England from May 2017 and the new Apprenticeship Service.

Automatic Exchange of Information

Watch this meeting from 14 July 2016 to find out more about what the UK’s Automatic Exchange of Information with other countries may mean for you.

Capital Gains Tax

Watch this meeting from 29 September 2016 on Entrepreneurs’ Relief.

Class 2 National Insurance reform

Watch this meeting from 15 June 2016.

Watch our new Youtube video regarding the impact on Self Assessment returns.

National Living and National Minimum Wage

Watch this meeting from 14 March 2016 covering both areas.

Pensions Regulator

Watch this meeting from 17 March 2017 which looked at how to support your clients through automatic enrolment.

Watch this meeting from 17 March 2017 which looked at how you can support your clients through re-enrolment.

R&D tax relief

Watch this meeting from 24 August 2016 on Advanced Assurance.

Residence

Watch this meeting from 8 April 2016 covering non-UK domicile reforms.

Watch this meeting from 7 October 2016 on Statutory Residence Test – split year treatment cases 1 to 3.

Watch this meeting from 14 October 2016 on double taxation for individuals with dual residency.

Watch this meeting from 3 February 2017 which gave an overview of domicile, why it’s relevant for income and Capital Gains Tax and the impact of the new reforms.

Security

Watch this meeting from 21 April 2016 covering security awareness.

Watch this meeting from 26 May 2016 covering cyber security.

Specialist agent managers

Watch this meeting from 9 June 2016 to find out more about the specialist agent managers role.

Tax Avoidance

Watch this meeting on contractor loans from 30 March 2016 discussing what a recent policy announcement means for individuals who may be involved in disguised remuneration avoidance schemes.

Watch this meeting from 10 May 2016 on disguised remuneration for small and medium enterprises.

Watch this meeting from 1 November 2016 on settling the tax avoidance bills of small and medium enterprises.

Watch this meeting from 16 November 2016 on the new serial tax avoidance regime.

Watch this meeting from 7 February 2017 in which HMRC outlined some of the common issues that arise in insolvency proceedings where tax avoidance is at play and HMRC’s stance.

Watch this meeting from 7 February 2017 where HMRC looked at settling the tax avoidance bills of individuals that might have been involved in tax avoidance schemes.

Trade losses

Watch this meeting from 1 March 2017 which looked at the different ways that trade losses may be relieved.

VAT – changes to the VAT Flat Rate Scheme (FRS)

Watch this meeting from 1 March 2017 which covered the introduction, from 1 April 2017 of the new 16.5% FRS for businesses with limited costs. Businesses using the FRS or new businesses joining the FRS will complete a simple test to work out whether they must use this new rate.

Your Tax Account

Watch this meeting from 1 March 2016.

In partnership with other government bodies

Companies House

Watch this meeting from 10 November 2016 covering helping agents file accounts right first time.

Department for International Trade

Watch this meeting from 24 November 2016 covering free help to grow businesses overseas

Intellectual Property Office

Watch this meeting from 28 July 2016 providing an overview of trademarks, patents, designs and copyright and how to protect intellectual property.

Watch this meeting from 30 November 2016 covering trademarks.

Watch this meeting from 16 February 2017 covering copyright.

Webinars

Webinars can last up to an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

Capital gains: land and property

The webinar covers common areas such as reliefs and common errors.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in June 2016.

Find out more in the HMRC Capital Gains Tax for land and buildings toolkit.

Help and advice

Check to make sure you’ve a compatible computer or mobile device to watch webinars.

Search for help if you’ve technical problems with webinars.

Contact HMRC online for other webinar help.

E-learning

Complete the online course to find out how to resolve disputes with reviews and appeals.

Source: HMRC

News story: Videos, webinars, e-learning, and emails if you’re self-employed

Updated: Updates made to times and dates of webinars.

Videos

YouTube videos:

Self Assessment

Short videos on Self Assessment help and deadlines.

Find out if you’re employed or self-employed.

Research and Development

What is Research & Development tax relief?

What expenses qualify for Research & Development tax relief?

How to claim Research & Development tax relief when you receive a grant.

E-learning

You can use HMRC’s free online guides to help you get things right first time:

Emails

Register to get business help and education emails from HMRC.

Webinars

Webinars can last for up to an hour. You can ask questions during the presentation and get answers from your HMRC host.

They’re aimed at sole traders and business partnerships. They’re not suitable for directors of limited companies.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

Getting started

How to tell HMRC you’re self-employed, what National Insurance you’ll pay, how to keep records and budget for your first tax bill.

Watch this webinar recorded in May 2016.

Business expenses

What kind of business expenses you can claim, for example, working from home or paying for things you need for your business.

Watch this webinar recorded in November 2015.

Capital allowances

How to claim tax relief when buying or improving things, for example, vehicles or equipment that you need for your business.

Watch this webinar recorded in June 2016.

HMRC and Department for Work and Pensions (DWP) – working together for you, starting a business

Moving from claiming benefits to New Enterprise Allowance, you can get up-to-date guidance from DWP and HMRC.

Watch this webinar recorded in April 2016.

HMRC and Department of Work and Pensions (DWP) – Leaving the Work Programme and starting in Business

Work Programme Customers, you can get up to date guidance from DWP and HMRC

HMRC digital services

How to access and make the most of record-keeping apps and other digital support tools.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in September 2015.

Record-keeping

How to keep records, set up a records system and how long to keep records.

Watch this webinar recorded in April 2016.

How to complete your online tax return

How to register for Self Assessment online and complete your tax return.

Watch this webinar recorded in June 2016.

Your payments to HMRC

This webinar tells you how your first tax bill is calculated and payable.
It also explains how you can budget for your first bill and covers options for paying HMRC.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in April 2016.

Cash Basis for the self employed

This webinar will explain the Cash Basis scheme, available for the self-employed, which is designed to make tax simpler for sole traders and business partnerships. It’s not suitable for limited liability partnerships (LLP) or limited companies.

Watch this webinar recorded in January 2017

Childminders

There’s no date for a live webinar at the moment.

Watch this webinar recorded in April 2016.

Foster carers’

How to use qualifying care relief, keeping records and what to put on your tax return.

Watch this webinar recorded in September 2016.

Foster carers’ tax returns

This short webinar helps foster carers to fill in the self-employment section of an online tax return.

Watch this webinar recorded in December 2016.

Shared Lives carers

For those in Shared Lives care, for example, Adult Placement care, Kinship care, staying-put care and parent and child arrangements. How to use qualifying care relief, keeping records and what to put on your tax return.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in June 2016.

Supported Lodgings

Find out what Supported Lodgings are and how you deal with them. We will also tell you what records you need to keep.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in July 2015.

Alcohol Wholesaler Registration Scheme

This has information for small and medium businesses. If your business buys or sells alcohol, the Alcohol Wholesaler Registration Scheme tells you how to register.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in December 2015.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

Source: HMRC

Detailed guide: Landfill Tax: rates, exemptions and taxable activities

Updated: Rates for Landfill Tax have been updated for 2017 to 2018 tax year.

Overview

You’ll have to pay Landfill Tax if you operate a landfill site that has a licence or permit authorising disposals in or on the land under:

  • part II of the Environmental Protection Act 1990
  • regulations made under section 2 of the Pollution Prevention and Control Act 1999
  • part II of the Pollution Control and Local Government (Northern Ireland) Order 1978 (SI 1978 No. 1049 (N.I. 9))
  • regulations under Article 4 of the Environment (Northern Ireland) Order 2002 (SI 2002 No. 3153 (N.I. 7))

Occasionally, the licence or permit holder for the landfill site isn’t directly involved with operating it. In these cases the ‘controller’ of the site is jointly and severally liable for Landfill Tax.

Aside from exemptions, you need to pay Landfill Tax on all material disposed of at your site:

  • as waste – this is any disposal a person makes with the intention of discarding the material
  • by way of landfill – where material is deposited on the surface of your land, on a structure set into the surface, or under the surface

You’ll need to register with HM Revenue and Customs (HMRC) if you need to pay Landfill Tax.

Taxable activities

You need to pay Landfill Tax on material used in a number of taxable activities on the landfill site. If you’ve already paid Landfill Tax on the materials you use in these activities, you won’t need to pay a second time.

Activity description What is taxable What isn’t taxable
Daily cover Material used to cover the disposal area while it’s temporarily not being used. Mineral material used around the side or bottom of a disposal area, or used to permanently cap it.
Temporary haul roads Material used to create of maintain a temporary road haul. Material used to create or maintain a permanent road.
Temporary hard standings Material used to form the base where waste recycling, treatment or other similar activities take place. Material used to create or maintain a permanent hard standing.
Temporary screen bunds Material used to create or maintain a structure that reduces the visual or noise impact of individual activities on site. Material used to create or maintain a structure that performs a function for the landfill site as a whole, or using material that naturally occurs at the site.
Drainage layer/liner protection Soft material (such as household waste) placed against the drainage layer or liner of the disposal area to prevent damage to the layer or liner. No tax exemptions.
Temporary storage of ashes Including pulverised fuel ash and furnace bottom ash, designed so the ashes can be retrieved for use or permanent disposal. No tax exemptions.
Other site restoration materials You need to tell HMRC which area material will be deposited in – if it’s not deposited in this area you’ll need to pay Landfill Tax. No tax exemptions.

Rates

There are 2 different rates of Landfill Tax:

  • less polluting wastes as listed in the Landfill Tax (Qualifying Material) Order 2011 – £2.70 per tonne
  • all other wastes – £86.10 per tonne

Loss on Ignition (LOI) testing regime

The ‘Loss on Ignition’ (LOI) testing regime was introduced on 1 April 2015 to improve compliance by helping prevent mis-description of waste fines for landfill tax purposes.

If your landfill site accepts waste fines, you may need to carry out a loss on ignition test to help determine the rate of tax to pay.

From 1 April 2015 to 31 March 2016:

  • if the LOI is 15% or less, the lower rate of £2.60 is charged
  • if the LOI is more than 15% the standard rate of £82.60 is charged

From 1 April 2016:

  • if the LOI is 10% or less, the lower rate of £2.65 is charged
  • if the LOI is more than 10% the standard rate of £84.40 is charged

More information on the LOI testing regime can be found at Excise Notice LFT1: a general guide to Landfill Tax.

Mixed loads

You’ll normally pay the standard rate for mixed loads, unless there’s an incidental amount of standard waste in a mainly lower rate load. For example:

  • sub-soil with small quantities of grass
  • sub-soil and stone from street works containing tarmac
  • mineral dust packaged in polythene bags
  • bricks, stone and concrete with small amounts of wood and plaster

You need to justify any decisions you make to apply the lower rate to mixed loads. This will usually be based on the size of the standard rated waste it contained and the difficulty in separating it from the rest of the load.

Exemptions and claiming back tax

The following areas of waste are exempt from Landfill Tax, provided that all the required circumstances are met:

You can also claim back Landfill Tax you have previously paid when:

Source: HMRC

News story: Videos, webinars, e-learning and emails on VAT

Updated: New webinars added and updates made to the times and dates of the existing webinars.

Videos

YouTube videos:

E-learning

Online courses:

Emails

You can register to get business help and education emails from HMRC.

Webinars

Webinars can last for an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before a live webinar is due to start.

You can watch recorded webinars at any time but you’ll need to register first.

What is VAT: an introduction

What VAT is, how it works, when to register and what to do afterwards.

Watch this webinar recorded in December 2015.

Now you’re registered

VAT rates, simple VAT accounting, things that aren’t subject to VAT.

Watch this webinar recorded in May 2016.

Accounting schemes

Choosing the right scheme for your business: annual accounting scheme, cash accounting scheme, flat rate scheme.

Watch this webinar recorded in June 2017.

How to do your VAT Return

This webinar looks at how and when to send your VAT return.

Watch this webinar recorded in July 2016.

VAT on motoring expenses

VAT on cars, commercial vehicles, repairs and fuel costs.

Watch this webinar recorded in June 2016.

COS Heading 52 – recovery of VAT

Guidance for government departments, arms-length bodies, NHS bodies and devolved administrations who contract out for services.

Watch this webinar recorded in February 2017.

VAT on goods when trading with other countries

Find out how to deal with VAT when you’re buying goods from and selling goods to other countries. This webinar covers EU and non-EU trade.

There’s no date for a live webinar at the moment.

VAT on the supply of services when trading with other countries

Find out how to deal with VAT when you’re supplying to and receiving services from other countries. This webinar covers EU and non-EU trade.

There’s no date for a live webinar at the moment.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

Source: HMRC

News story: Webinars, e-learning, emails and videos on employing people

Updated: New webinars added and updates made to the times and dates of the exisitng webinars.

E-learning

Are you taking on staff and running a payroll? Get help here from our online guide Becoming an employer.

Find out about the National Minimum Wage and National Living Wage in our new online guide Paying your workers the minimum wage.

Emails

HMRC employer email alert service

You can register for HMRC’s employer email alert service to get emails from HMRC that will tell you when new information is available, including when new issues of the Employer Bulletin are published.

Business help and education emails

You can register to get business help and education emails from HMRC.

Videos

YouTube videos:

Webinars

Live webinars last for an hour. You can ask questions during the presentation and get answers from your HMRC host.

Register and log in at least 5 minutes before the start time for live webinars.

You can watch recorded webinars at any time but you’ll need to register first.

Getting Payroll information right

This webinar shows you how to give accurate information to HMRC.

Watch this webinar recorded in June 2016.

How to avoid in-year penalties

This webinar has information on why penalties are charged, and how to avoid in year penalties for late and non-filing.

Live webinar:

There are no dates for this live webinar currently available.

Watch this webinar recorded in July 2016.

The National Living Wage and The National Minimum Wage – cutting your risk series

This webinar the second in the series will cover apprenticeships and the status of the worker, find out how to avoid the common errors made by employers.

Live webinars:

There are no dates for this live webinar currently available
.

Watch this webinar recorded in February 2017

If you missed the first in the series covering the essentials you need to know on national minimum wage and national living wage and the common errors made by employers, concentrating on working time and deductions. Please watch this this webinar recorded in November 2016.

What’s new for 2017

This webinar will provide an overview of new and changed processes for the 2017 to 2018 tax year.

Live webinar:

There are no dates for this live webinar currently available.

Watch this webinar recorded in March 2017.

Getting started as an employer

Registering with HMRC, taking on your first employee, running payroll, paying HMRC.

Live webinars:

Watch this webinar recorded in June 2016.

Using Basic PAYE Tools for the first time

A demonstration of Basic PAYE Tools, HMRC’s free payroll software for businesses with fewer than 10 employees.

Live webinars:

Watch this webinar recorded in June 2016.

Expenses and benefits – an introduction

Paying expenses to employees, providing benefits.

Watch this webinar recorded in April 2016.

Expenses and Benefits – Employee travel

This webinar is for employers. It provides an overview of the tax treatment of travel and subsistence payments to employees and also mileage payments for employees using their own vehicle.

Expenses and Benefits – Medical Insurance

Watch this webinar recorded in February 2017.

Expenses and Benefits – T&S

Watch this webinar recorded in February 2017.

Expenses and Benefits – personal bills

Watch this webinar recorded in April 2017.

Payroll: annual reporting and tasks

This webinar is for employers and covers end-of-year tasks, the P60 form, a brief look at reporting expenses and benefits, sending the last FPS to HMRC, preparing for the new tax year, and actions for Basic PAYE Tools users.

Live webinar:

There are no dates for this live webinar currently available.

Watch this webinar recorded in March 2017.

Payrolling benefits in kind – an overview

Find out more about payrolling expenses and benefits in this short webinar.

Live webinars:

There are no dates for this live webinar currently available.

Watch this webinar recorded in February 2017.

Company directors: HMRC and Companies House – working together for you

This tells you how to register your new company and the key responsibilities to HMRC and Companies House.

Watch this webinar recorded in September 2016.

Company directors – payroll and you

This webinar covers Income Tax and National Insurance, director’s pay and payroll information that is submitted and how to report expenses and benefits to HMRC.

Watch this webinar recorded in July 2016

HMRC and the Health and Safety Executive (HSE) working together for you – growing your business

HMRC has joined forces with HSE on this webinar. You’ll find answers to questions on health and safety and taking on new employees as your business grows.

Watch this webinar recorded in September 2016.

HMRC and HSE working together for you – working with construction, contractors and using the Construction Industry Scheme

Watch this webinar recorded in July 2016.

PAYE-Reporting to HMRC-Employer Filing Obligations

An introduction for employers on the importance of sending PAYE reports to HMRC and when. It also explains what happens if they fail to send reports on time without a valid reason.

Watch this webinar recorded in April 2017.

Employment status

If you are employing or engaging someone you are required by HMRC to ensure that their correct employment status is applied.

Watch this webinar recorded in April 2017.

Care and support employers

Payroll and expenses and benefits if you have a personal assistant or carer.

Watch this webinar recorded in April 2017.

Statutory Sick Pay

What happens when an employee is off sick, deciding when to pay Statutory Sick Pay and how to work it out.

Live webinars:

Watch this webinar recorded in July 2016.

Statutory payments for births

For businesses with employees who’ve had or are having a baby. What payments you can make and how to work them out.

Live webinar:

Watch this webinar recorded in August 2016.

Statutory Shared Parental Pay and Leave

This webinar covers Statutory Shared Parental Pay and Leave which was introduced in April 2015 as part of the reform of pay and leave entitlements for employed parents.

Watch this webinar recorded in July 2016.

Statutory Payments for Adoption

This gives your employees an amount of pay to help them to take time off when a child is ‘placed’ with them for adoption.

Watch this webinar recorded in November 2015.

Statutory Parental Pay for Adoptive Parents

This may be paid to any employee to help them to take time off after a child is placed with an adopter.

Watch this webinar recorded in November 2015.

Shared Parental Pay for Adoptive Parents

This is a new Statutory Payment available to adopters and their partners who have children placed with them on or after 5 April 2015.

Watch this webinar recorded in November 2015.

Social Enterprise

Choosing the right business structure (including community interest companies), the taxes you may have to pay and tax reliefs and investment.

Watch this webinar recorded in May 2016.

Tax and change of career or retirement

Changing jobs or retiring, tax codes and rates, starting a new job or business, redundancy.

You can watch recordings of these webinars from April 2016:

Starting your own business

Get your tax right from the start. Find out about the New Enterprise Allowance and what other support is available.

Watch this webinar recorded in February 2016.

Business record-keeping

Record-keeping for sole traders, partnerships and limited companies.

There’s no date for a live webinar at the moment.

Watch this webinar recorded in July 2015.

Help and advice

Check to make sure you have a compatible computer or mobile device to watch webinars.

Search for help if you have technical problems with webinars.

Contact HMRC online for other webinar help.

Source: HMRC

Detailed guide: Management Support System: supporting guidance

Updated: A new section for requesting customs warehouse data reports has been added to the guide.

Trade benefits

When a customs audit takes place, the local officer holds records of actual data entered and will raise assessments against traders on duties for imports not recognised by the trader’s records but actually declared to customs. This mainly arises where an appointed agent has inadvertently failed to make a correct declaration. It is the importer who is responsible for correctly declaring goods and only negligible liability is placed upon the agent. Larger traders with multi-site operations have particular difficulty in keeping administrative records of their imports due to the number of different locations employing different agents.

Providing records to traders means their work would be simplified and they would have a better chance of getting it right. Customs would need to spend less time chasing cases of inadvertent non-compliance. Traders own management information and administration systems would also benefit, for example, by giving accurate figures for total amount of duty paid against value of goods entered.

Information available in a report

4 standard reports are available covering:

  • import item
  • import entry
  • import tax lines
  • export item data

It is intended that the import and export item reports should be able to meet the requirements of the majority of HM Revenue and Customs (HMRC) customers.

HMRC will supply information such as entry date, commodity code, Customs Procedure Code, value of goods and tax paid as well as many others items of data, to a named responsible person of the business. The request should clearly indicate whether import data, export data or both is required, and provide an email address for receipt of the data.

Not all data items available on MSS are available for purchase in reports, since there is information on the system which cannot be released to traders because it could compromise HMRC control activities.

How data is dispatched

Data will be by email to the nominated representative. The normal format for electronic delivery will be a downloaded Excel spreadsheet. In agreeing this method of communication HMRC are not liable for the security of the information once it has been transmitted via email on the internet.

Charges

Please see the schedule of
Charges
(PDF, 50.4KB, 1 page)

.

Sample data

A single sample of 1 months’ recent import and export data in the standard entry item format will be made available to prospective customers to enable them to assess whether or not subscription to the scheme will be of benefit to them. Make a written request to MSS on business headed paper from a responsible person of the business, for example sole proprietor, partner or director, and include:

  • name and address of your business
  • email address where we can send the MSS report(s)
  • whether import data export data or both is required
  • VAT/Economic Operator Registration and Identification (EORI) of your business

Customs warehouse data reports

Warehouse data reports are delivered to the nominated person by email to the email address provided.

Warehouse data report

The report will show the:

  • premises (warehouse) number
  • entry processing unit (EPU) number
  • entry number
  • entry date customs procedure code
  • number of items
  • commodity code

You should note that reports to warehouse operators are only available in the format listed above.

Charge

Each warehouse premises number represents a separate warehouse data report and is charged at the rate of £20 per report (plus VAT).

You can download a
Customs Warehouse Agreement Document
(PDF, 208KB, 11 pages)

.

Minimum sign up

Monthly and one-off reports

A purchaser may request both ongoing and one-off reports.

If a customer requests ongoing reports, they must sign up to receive them for a minimum of 12 calendar months. For example, if they sign up in January 2017, they will receive ongoing reports from January 2017 to December 2017. Backdated requests cannot be accepted. Customers may also request one-off retrospective reports, as long as the report periods requested are within the previous 4 years.

Customers who have not signed up for monthly ongoing reports can still request one-off retrospective reports provided the report period requested is within the previous 4 years.

Getting copies

For queries regarding individual entries the MSS team are able to supply a company with a partial entry print. Data is held in the Customs Handling of Import and Export Freight (CHIEF) MSS database for 4 years, entries older than 4 years won’t be available. To request a copy of an entry please complete a partial entry registration form
Partial entry request
(PDF, 38.9KB, 1 page)

accompanied with an original signed letter on business headed paper from the company owning the EORI number. The registration form and letter must be signed by a responsible person of the business, for example sole proprietor, CFO, CEO, partner, company secretary or director. This service is only available for importers and exporters.

How to identify branches/divisions

Currently some Economic Operators (EO) use Traders Unique Reference Number (TURN) to enable them to identify imports/exports and revenue due against individual branches/divisions. As branches/divisions won’t qualify for an EORI number, this may cause inconvenience to economic operators set up in this way. As a result we have devised some solutions to assist EOs to associate declarations to individual branches/divisions. The solutions are optional and you may choose instead to adapt your systems to meet your own needs.

Option 1

To identify the branch importing, exporting or acting as declarant as appropriate when a customs declaration is made HMRC set up 2 Additional Information (AI) statement codes at header level in box 44 of the C88 declaration. These codes are:

  • BR followed by a 3 digit numeric code for importers/exporters
  • AG followed by a 3 digit numeric code for agents/declarants

It is likely the 3 digit numeric code you use will be the same as the current TURN suffix but you are free to choose any number you wish. It will be acceptable for both codes to appear on the same declaration if necessary.

You don’t need to notify customs in advance of the numbers you have chosen to identify your branches. However, you will need to maintain an adequate audit trail in your records and provide the information if requested by HMRC.

Four new EORI reports will be available to importers/exporters and agents/declarants as appropriate on a monthly basis:

  • BR imports
  • BR exports
  • AG imports
  • AG exports

These reports will be free of charge. They will list all entries made by you where the BR or AG code has been entered in box 44 to assist reconciliation to be carried out, in particular against C79s. If no code is entered in box 44, the entry won’t appear on the report.

Information on the reports will include entry number, date, EPU, declaration unique consignment reference (UCR), master UCR, agent’s reference and BR or AG code in box 44.

Reports will normally be sent within 15 working days of month end (for imports) and between the 15th working day and the end of the month following submission of the entry (for exports).

Option 2

This solution applies to importers only. This involves including your 3 digit number branch identifier number as part of the agent’s reference in box 7 of the C88 customs declaration for example TGR12867498/002 or 001 – FWAYU561829. As box 7 of the declaration also appears on the C79 (a form detailing each month all your imports where VAT has been charged) this may help reconciliation of your imports against branches and may be used in conjunction with or instead of the MSS report detailed above.

Please contact the MSS team to sign up for EORI reports but note the MSS team is not responsible for issuing EORI numbers.

Further information

For more information on the Data to the Trade scheme contact the Frontiers MSS team.

MSS team

Customs Directorate

10th Floor Central

Alexander House

21 Victoria Avenue

Southend-on-Sea

Essex

SS99 1AA

You can download an MSS Agreement Document
Agreement
(PDF, 324KB, 12 pages)

Standard Report Description
Standard report
(PDF, 164KB, 14 pages)

Source: HMRC