HMRC says that they are concerned by the number of cases in which a company has registered a share scheme for the tax year 2014/15 but has not submitted an annual return online.

The Chancellor will make his Autumn Statement on Wednesday 25 November 2015, and will also publish an Office for Budget Responsibility forecast and Spending Review.

Both the Institute of Chartered Accountants In England and Wales (ICAEW) and the Association of Taxation Technicians (ATT) have asked HMRC to consider postponing next April's changes to the employee benefits and expenses reporting systems.

The Government is consulting on a proposed introduction of fees in the tax chamber of the Tribunal Service, as part of a general fee reform of Courts and Tribunals fees.

HMRC's new briefing on their forthcoming Direct Recovery of Debts (DRD) powers fails to mention that the draft legislation now includes specific provisions in respect of payments due under the new Accelerated Payment Notice (APN) regime.