HMRC has announced the next round of its regular Talking Points webinars which provide ongoing information, guidance and tips to help individuals and small businesses to understand tax issues.

These are:

Basis Periods – looking at commencement years, changes to accounting date and overlapping periods

The webinar will focus on basis periods, a subject that’s prominent around the self-assessment peaks. In particular it looks at the different rules that apply to commencement years, the effect on a basis period when there is a change of accounting date and overlapping periods. Also some pointers when dealing with a change from sole trader to partnership and vice versa.

Wednesday 30 January – 11am to midday

 

Trade Losses

Looking at the different ways trade losses can be relieved by individuals, including examples of the different loss relief provisions, time limits applicable to each claim and further points to consider.

Wednesday 30 January – 1pm to 2pm

 

Negligible Value Claims and Share Loss Relief

Looking at certain conditions that must be met to claim an asset has become of negligible value. Also, an overview of share loss relief.

Thursday 7 February ­ 11am to midday

 

An Intermediate Guide to the Enterprise Investment Scheme

This webinar will follow on from an introductory webinar on the Enterprise Investment Scheme (EIS). It will take a more in depth look at the EIS, from both a company and individual perspective. It will also provide insight from the Venture Capital Relief Team on procedural aspects of the EIS.

Friday 8 February – midday to 1pm

 

Stamp Duty Land Tax – Higher Rate for Additional Dwellings and Dwellings Purchased by Companies – Relationships and Status

Stamp Duty Land Tax analysis of how the higher rate rules apply when affected by personal relationships (both formal and informal) and other situations, for example, divorce, trustees, parents supporting their children and first time buyers. The webinar will help clarify liability and potential refund position on subsequent changes of relationship status.

Wednesday 13 February – midday to 1pm

 

Statutory Sick Pay

What needs to be considered when an employee is sick.

Thursday 14 February – 2pm to 3pm

 

Making Tax Digital (MTD) for Business: the latest information on MTD for VAT and the agent services account

This webinar is for anyone already familiar with MTD for VAT and the Agent Services Account. It will cover the latest news on MTD requirements; getting a new Agent Services Account; preparing your clients and signing them up for MTD. We’ll include common questions and do some ‘myth busting’. This webinar will not go over the basics. So if you are new to MTD, you may want to listen to our earlier webinars, ‘An introduction to MTD for VAT’ and ‘More information on MTD for VAT and the agent’.

Tuesday 19 February 10.30 am – 11.30 am

Tuesday 19 February 1 pm – 2 pm

Wednesday 20 February 10.30 am -11.30 am

Wednesday 20 February 1 pm – 2 pm

 

HMRC welcomes questions for its subject experts – these can be sent to team.agentengagement@hmrc.gsi.gov.uk prior to the webinars, including the title of the meeting in the ‘Subject’ line of the email.

Previous Talking Points webinars can be seen here.

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