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

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.


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Malcolm Veall's picture

Not Standardised

Malcolm Veall | | Permalink


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


AnonymousUser | | Permalink

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

Steve Roth
Managing Editor

fixed scale add backs for private use of accommodation, faciliti

WIDGEY | | Permalink

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.