Checklist – C&E to try softer stance.

Inland Revenue[QQ] The Revenue has issued a new leaflet, CA 88, setting out details of its free service to check that an employer’s payroll details and the Revenue’s data are up-to-date. It has also laid amendments to regulations governing NIC to allow for enquiries to be dealt with over the telephone.

HM Customs & Excise

The latest business brief (11/2000) announces the start of the new approach to investigations into VAT evasion.

Customs has released details about the trial of a new approach to the investigation of civil VAT evasion.

The year-long trial is similar to that used in direct tax cases and may provide greater opportunities for mitigating penalties, particularly where there is early and open disclosures of the extent of VAT arrears.

English ICA Tax Faculty

The Tax Faculty has reacted to the Revenue consultation document on the simplification of employers’ NIC.

The faculty also issued a release on money laundering, in response to the Performance and Innovation Unit’s document ‘Recovering the proceeds of crime’. The full report can be found on the Tax Faculty website under Faculty Publications.


The charity TaxAid has launched a campaign to help widowers who it believes were unfairly penalised by the tax system when widow’s bereavement allowance was in place.

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