Updates from HMRC

Online filing:

Payroll returns 2009-10: Just a reminder that whatever the scale of your payroll activity you will need to file the 2009-10 P35 and P14s online this year.

VAT returns filed after 1 April 2010: There are two categories of businesses that have no choice about online filing after 1 April 2010:

• newly registered businesses with a registration date of 1 April 2010 or later, and

• any business with annual turnover exceeding £100,000

D1 Tax Codes:

The new D1 (50%) tax code will not be introduced until 2011-12. Any additional tax due in 2010-11 on second sources of income as deductions were made at 40% instead of 50%, will be collected through self assessment.

Email scams - phishing:

You should never respond to emails purporting to come from H M Revenue & Customs. HMRC's advice on this issue is set out below:

"HMRC would never contact you asking you to disclose personal information. If you have received an email requesting personal information, payment of tax or suggests you are due a tax rebate, please take the following action:

• do not click on any links included in the email
• check for HMRC related scam examples (http://www.hmrc.gov.uk/security/examples.htm)
• send it to phishing@hmrc.gsi.gov.uk then delete it
• if you have anti-virus software on your computer - run it to check for infections
• review the advice featured on Get Safe Online (http://www.getsafeonline.org/nqcontent.cfm?a_id=1171) on rectifying common online security problems"