BEWARE!

Various scam emails have been circulated in recent weeks from scammers who are impersonating HM Revenue and Customs.

The emails inform that you have a tax rebate due and will direct you to an online form to complete in order to claim this rebate.

The online form asks for personal information, including your bank or credit card details and mothers maiden name, under the pretence of issuing the overpaid tax directly into your bank.

Do not visit the website contained within the email or disclose any personal or payment information.

HMRC would not inform customers of a tax rebate via email, or invite them to complete an online form to receive a rebate of tax.

HMRC have warned that email addresses used to distribute the tax rebate emails include:

• refundsdept@hmrc.gov.uk
• tax-credits@hmrc.tax-credits.co.uk
• hmrc@tax-revenue.uk
• refunds@hmrc.gov.uk
• Tax-credits-office@hmrc.co.uk
• taxcredits@hmrc.co.uk
• refunds@hmrc.co.uk
• tax-service@hmrc.customs.gov.uk
• refundtax@hmrc.gov.co.uk
• TaxRefund@hmrc.gov.uk
• service@hmrc.gsi.gov.uk
• notice@hmrc.gov.uk
• hmrc@hmrc.gov.uk
• admin@hmrc.gsi.gov.uk
• info@hmrc.gsi.gov.uk
• services@hmrc.gsi.gov.uk

HMRC does not send out emails using these email addresses.

Examples of the Tax Rebate scams can be found using the following links:

Example 1 (PDF 43K) (added 6 July 2009)
Example 2 (PDF 211K) (added 7 January 2009)
Example 3 (PDF 286K) (added 11 June 2008)

As the spread of the swine flu virus (officially known as influenza A H1N1) accelerates, business readiness is growing in importance. To keep updated on what your business can do to help your employees get treatment and to prevent further spread of swine flu, we have put together some useful links which may aid you in planning over the coming months.

Furthermore, it may be important that your business puts in place a contingency plan if key members of your team fall ill, or if a large proportion of your workforce fall ill at the same time. For helpful advice on your options, and ideas for support arrangements which can be put in place, please visit the Business Link Website. A link is at the bottom of this page.

As an employer, your employees may want to know what arrangements you have put in place if a manager or workmate falls ill, or what the procedures are for reporting you of their illness. Again, the Business Link website has a host of links to helpful resources for putting together this kind of plan.

Useful links:

Business Link – Practice Advice For Businesses

Health Protection Agency – Advice For Businesses

Swine Flu – A Guide for Business Travellers

On 8 July 2009 HM Revenue & Customs’ (HMRC) bank account details for paying VAT change. You will need these new account details when making a payment to HMRC.

If you pay by BACS Direct, Internet/telephone banking or CHAPS

HMRC is using the bank Citi for these types of electronic payments. You can find the new bank account numbers and sort codes in the guide ‘How to pay VAT’ – follow the link below.

Using the old bank account details if your bank hasn’t set up the new ones

HMRC is working closely with the banking industry to ensure their systems are updated to reflect the new VAT bank account details. However please be aware that not all banks will be able to make the changes immediately and for a short period you may need to continue to use the old bank account details. Please be assured that if you do need to use the old account details, your payment will still be received by HMRC and credited to your VAT account.

Once your bank/building society is ready to accept HMRC’s new bank account details please arrange to update any templates or transactions that you have stored for online banking purposes.

Paying HMRC – How to pay VAT

Payments by Bank Giro

HMRC will be using NatWest to process payments made by Bank Giro. If you currently pay HMRC by this payment method then you should continue to use your current bank giro books. In due course you will be issued with a new booklet which will show the new bank details on the bank giro slips. Until you receive your new booklet please continue to use the bank giro slips you hold.

Planned changes for other payment types

HMRC will provide more information in due course as the new bank account changes take place for other types of payment (for example Stamp Duty, Stamp Duty Reserve Tax and other industry specific taxes).

You can also find out about bank account changes that have already taken place (for example Corporation Tax, Self Assessment, PAYE and National Insurance contributions) using the link below.

Paying HM Revenue & Customs

A number of errors have been detected on the updated employer CD-ROM recently issued by HMRC.

• Net pay estimator: the estimated net pay shown only includes the deduction for tax and not National Insurance. Employers can use the NI contributions calculator on the CD-ROM to work out the amount due.
• SSP/SSP2 calculator: on some occasions the results will be incorrect. To ensure the correct amount is paid, employers should use an online calculator provided by the Revenue.
• P11D working sheet 2: if employers use this sheet to calculate the car benefit on cars with a list price of more than £80,000, the taxable amount will be incorrect. The car benefit calculator on the CD-ROM is correct.

HMRC hope to correct these issues by 24 July 2009 via a downloadable file – and the department is offering regular online updates on the matter.