A reminder that the following tax changes, relevant to charities, are effective from 6 April 2017:

• New Off-payroll working rules for public sector employers come into force
• Apprenticeship Levy payments will be collected by HMRC via PAYE from April
• Provisions in the Small Charitable Donations Act 2017 will be effective
• Provisions in the Donations to Charity (Gift Aid Declarations) Regulations 2016  affecting Gift Aid and intermediaries will be effective
• The Social Investment Tax Relief will be enlarged
• Benefits-in-kind provided under a salary-sacrifice scheme to be limited in many cases
• Introduction of a new penalty on those individuals or entities who enable the use of tax avoidance arrangements which HMRC later defeats (‘enablers’)