TAX NEWS: HMRC to standardise tax treatment of add-backs. By Nichola Ross Martin

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In a move to standardise the tax treatment of some add-backs for disallowed items, HMRC have announced that the informal practice by local offices of allowing agreed fixed scale add backs for private use of accommodation, facilities and food for hotel and guest house owners will now be stopped.

Many practitioners may not even realise that there was a practice by some local offices of allowing a fixed scale rate of add backs for proprietors in the any trade. The practice grew up out of common sense and necessity. Accurately apportioning the private use of shared facilities as well as services and food is never an exact science, particularly when there are family members in partnership or working along side the owner in the trade. Add this to the fact there is there is no such thing as a stan...

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Not Standardised
Nichola,

Surely you mean that what standardisation is in place locally will be removed? The article content is the opposite of the headline.

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Apologies. The headline was ours, not Nichola's.

Steve Roth
Managing Editor
AccountingWEB

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fixed scale add backs for private use of accommodation, faciliti

There were figures allowed up until 2008/2009, at least in Devon & Cornwall but does anyone know if they were available in 2009/2010? I have searched high & low but cannot find the aforementioned HMRC Board & Lodging Adjustments.

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