What's new

This page shows what has been recently added to the site. For other listings please see our News Releases, Indirect taxes and duties updates and Guides and Business Briefs of ongoing changes and reforms to general tax and duty.

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28 February

VAT Notice 735 - VAT reverse charge on specified goods and services

The latest version of this notice has now been published. This notice cancels and replaces the previous version in June 2008.

2013-02-28
vat;agents
Excise Information Sheet 02/13

Information about UK movements of special energy products (liquid petroleum gas) in excise duty suspension.

2013-02-28
Pre-return banding checks

HM Revenue & Customs has published guidance about applying for help to check property and valuation details for the Annual Residential Property Tax.

2013-02-28
stamps
National Statistics: Child Benefit statistics

Child Benefit statistics on Geographical and Small Area Data are now available.

2013-02-28

27 February

Notice 780 - Common Agricultural Policy import procedures and special directions

The latest version of this notice has now been published. This notice cancels and replaces the previous version in August 2011.

2013-02-27
Double Taxation Agreement between the UK and China

A Protocol to the Double Taxation Agreement between the UK and China was signed in Beijing on 27 February 2013 by Sebastian Wood, HM Ambassador to Beijing and Mr. Wang Li, Deputy Head of the State Administration of Taxation of the People's Republic of China.

2013-02-27
Draft regulations relating to voluntary National Insurance contributions

Draft regulations, Explanatory Memorandum and Impact Note have been published today in respect to changes to the time limits and higher rate provisions that apply to the payment of voluntary National Insurance contributions for those reaching State Pension age on or after 6 April 2017.

2013-02-27
agents
VAT Notes No 1 2013

HM Revenue & Customs (HMRC) publish VAT Notes quarterly. They contain a summary of all recent changes to the VAT rules and announce any future changes.

2013-02-27
vat;agents
Draft Guardian's Allowance Uprating and Northern Ireland Uprating Orders 2013

These documents reflects the changes to Guardian's Allowance rates from April 2013.

2013-02-27
agents;charities

26 February

Agent Update 34 (PDF 245K)

The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals and a section on the latest news and issues from the Working Together network.

2013-02-26
agents
Draft Loss of Tax Credits Regulations 2013 (Opens new window)

Draft Loss of Tax Credit Regulations relating to loss of benefit sanctions coming in on 6 April 2013.

2013-02-26
agents;charities
Draft Tax Credits Uprating etc Regulations 2013 (Opens new window)

This document reflects the various tax credits rates and maximum amounts from April 2013.

2013-02-26
agents;charities
Corporation Tax Relief for animation, high end television and video games

Corporation Tax relief for the animation, high end TV and video games industries, ('creative industry tax credits') is available from 1 April 2013, as announced in the 2012 Budget.

2013-02-26
agents;ct;vat
Guide to Importing & Exporting - Breaking down the Barriers

This information pack which has been updated, acts as a basic guide for anyone wishing to import or export goods it is of great relevance to the trade.

2013-02-26
Air Passenger Duty operators (PDF 46K)

A briefing note about the April 2013 changes to Air Passenger Duty (APD), and what this means for new APD operators affected by this change has been published.

2013-02-26
Advisory Fuel Rates updated

HM Revenue & Customs has published advisory fuel rates to operate from 1 March 2013.

2013-02-26
agents
VAT Notice 701/29 Betting, gaming and lotteries

The latest version of this notice has now been published. This notice cancels and replaces the previous version in June 2011. Details of any changes to the previous version can be found in paragraph 1.2.

2013-02-26
vat;agents

25 February

News Release: PAYE is changing soon. Are you ready?

With the biggest overhaul to the Pay As You Earn (PAYE) system in almost 70 years it is time for employers to get ready.

2013-02-25
agents
News Release: Financial advisers jailed for Gift Aid fraud

A man and woman from Enfield who fraudulently tried to claim almost £145,000 in Gift Aid have each been jailed for two years.

2013-02-25

22 February

The Type 17/18 guidance notes for 2013/14 have now been published

Type 17/18 guidance notes are published. You will not need to report NINOs for ordinary accounts opened after 5 April 2013 nor the proceeds of deeply discounted securities.

2013-02-22
National Statistics: Personal Pensions

Personal Pensions tables (PEN1, PEN2, PEN2.1, PEN2.2 and PEN6) based on data from pension schemes are now available.

2013-02-22

21 February

Publishing Details of Deliberate Defaulters

Subject to certain stringent conditions, anyone who has deliberately defaulted on their tax responsibilities will have their details published by HMRC. Today HMRC has published the first list of deliberate defaulters who meet those conditions.

2013-02-21
HMRC Collective Investment Schemes Centre - updated contact details

Staff at the Collective Investment Schemes Centre have new telephone numbers as detailed on the updated web pages.

2013-02-21
agents
Pension savings annual allowance calculator

The pension savings annual allowance calculator has been amended.

2013-02-21
National Statistics: Number of residential property transaction completions (£40,000 or above)

Property Transaction completions with value £40,000 completed within the month of January 2013.

2013-02-21
National Statistics: Tax and NICs receipts statistics table

Tax and NICs receipts, information and analysis updates for the month of January.

2013-02-21
Workforce Management Information

Summary data for HM Revenue & Customs and the Valuation Office Agency workforce. The Oct 2012 to Dec 2012 data covers payroll staff by grade, non-payroll staff by type, headcount staff numbers, full-time equivalent staff numbers and staff costs.

2013-02-21.

20 February

Online tax week for new and growing businesses

For the first time businesses are being offered interactive support with their tax affairs by HM Revenue & Customs (HMRC).

2013-02-20
agents
National Statistics: Child Trust Fund statistics (Quarterly Statistics)

Child Trust Fund - Total number of vouchers issued and accounts opened by parents.

2013-02-20

19 February

Memorandum of Understanding between HMRC and the Isle of Man (PDF 642K)

HMRC has today signed an agreement with the Isle of Man which establishes a new disclosure facility. This will allow investors with accounts in the Isle of Man to come forward and settle outstanding tax liabilities.

2013-02-19
PAYE for employers: Basic PAYE Tools

The latest update to traditional Basic PAYE Tools is now available.

2013-02-19
agents
Notice 760 Customs Freight Simplified Procedures (CFSP)

The latest version of this notice has now been published. This notice cancels and replaces the previous version in April 2012.

2013-02-19
UK Overseas Trade Statistics for trade in goods with EU countries (Opens new window)

UK Overseas Trade Statistics for trade in goods with EU countries are released today for December 2012.

2013-02-19

18 February

Statutory Instrument: SI 2013/234 (Opens new window)

Order enacts an existing HMRC extra-statutory concession in relation to stamp duty and amends three others.

2013-02-18
agents
Reporting Offshore Funds as at 18 February 2013 (XLS 4MB)

The list has now been updated to show to include the funds that have entered the Reporting Fund Regime as at 18 Febuary 2013.

2013-02-18
Exporting goods outside the EU

Information about exporting goods has been updated. The revised content can be accessed via the 'Import & Export' link under 'businesses & corporations'.

2013-02-18
PAYE for employers: No Employer Annual Return to make

Today is the last day for employers or agents to notify HMRC online that there's no employer annual return to make for year 2011/12. This online facility will be unavailable tomorrow and from 20 February 2013 can be used for 2012/13 only.

2013-02-18
agents
Employer Bulletin Issue 43 (PDF 1.8MB)

Issue 43 of the Employer Bulletin is now available. Aimed at Employers and Agents it contains important information and news about topics affecting the operation of payroll.

2013-02-18
agents
Workforce management information

Summary data for HM Revenue & Customs and the Valuation Office Agency workforce now published. The September 2011 to September 2012 data covers payroll staff by grade, non-payroll staff by type, headcount staff numbers, full-time equivalent staff numbers and staff costs.

2013-02-18

15 February

Hospitality received and business expenses incurred by HMRC Board Members

HM Revenue & Customs (HMRC) has released the following information about hospitality received and business expenses incurred by HMRC Board Members.

2013-02-15
HMRC Permanent Secretaries meetings with external organisations

HM Revenue & Customs has today published the latest information on Permanent Secretaries meetings with external organisations

2013-02-15
agents
Statutory Instrument: 2013 SI 232 and Explanatory Memorandum (Opens new window)

The Climate Change Levy (Combined Heat and Power Stations) (Amendment) Regulations 2013 have been published. They cover the withdrawal of the CCL exemption for supplies of electricity generated in Combined Heat and Power Stations from 1 April 2013.

2013-02-15
IR35 Forum - minutes (PDF 30K)

The minutes of the IR35 Forum of 22 January 2013 have been published.

2013-02-15
New APD Notice on Annual Accounting (Notice 552)

A Notice giving guidance on the Air Passenger Duty (APD) annual accounting scheme being introduced from 1 April 2013 has been published.

2013-02-15
New tax regime for life insurance companies

HM Revenue & Customs has published interim guidance on the new tax regime for life insurance companies covering allocations of income, gains, profits and losses and transfers of long-term business.

2013-02-15
ct
The Air Passenger Duty (Amendment) Regulations 2013

Draft secondary legislation providing for two accounting schemes for Air Passenger Duty operators.

2013-02-15

14 February

Publication of Pension Liberation Leaflets

The Pensions Regulator and HM Revenue & Customs (HMRC) have joined forces with other Government Departments to publish a set of leaflets about pension liberation offers that are currently being marketed.

2013-02-14
Notice 554 Fuel used in private pleasure craft and for private pleasure-flying

The latest version of this notice has now been published. This notice cancels and replaces the previous version in April 2009.

2013-02-14
agents;vat
Authorised Economic Operator (AEO) - EU/US Mutual Recognition

AEO - EU/US Mutual Recognition fully implemented. EU Commission frequently asked questions now published.

2013-02-14

13 February

Business Tax Forum

The Business Tax Forum page has been updated and the 12 September 2012 and 8 June 2012 minutes and agendas are now available.

2013-02-13
agents
Cyfrifiannell Dreth CThEM

Mae CThEM wedi rhyddhau fersiwn Cymraeg newydd o'r gyfrifiannell y gallwch ei defnyddio i amcangyfrif swm y Dreth Incwm a'r cyfraniadau Yswiriant Gwladol y disgwyliwch eu talu ar eich incwm - a chanfod sut mae'r arian hwn yn cael ei wario gan y Llywodraeth.

2013-02-13
HMRC Tax Calculator

HMRC has released a new version of the calculator you can use to estimate the amount of Income Tax and National Insurance contributions you can expect to pay on you income - and find out how this money gets spent by the Government.

2013-02-13
Child Trust Fund Statistics

HMRC today published annual statistics for the Child Trust Fund.

2013-02-13
Implementation of the UK-US Agreement: update

Following the publication of the final US Foreign Account Tax Compliance Act Regulations, HM Revenue & Customs has extended the consultation period on the draft UK regulations and guidance to 28 February 2013.

2013-02-13
agents;ct
Transition from Amusement Machine Licence Duty to Machine Games Duty (PDF 17K)

This is the latest policy position on penalty liability for failure to register for Machine Games Duty.

2013-02-13
agents;vat

12 February

Customs Information Paper (13) 09

New Regulation adding to the list of natural and legal persons, entities and bodies subject to restrictive financial measures imposed under the EU sanctions regime against Iran.

2013-02-12
Customs Information Paper (13) 08

New Regulation introducing further restrictive measures against Iran.

2013-02-12
Customs Information Paper (13) 07

New Regulation amending the conditions relating to the provision of equipment - to EU personnel in Iran - that could be used for internal repression.

2013-02-12
VAT Notice 701/36 Insurance

The latest version of this notice has now been published. This notice cancels and replaces the previous version in May 2012. Details of any changes to the previous version can be found in paragraph 1.2.

2013-02-12
agents;ct;vat
Statutory Instrument: SI 2013/157 and Explanatory Memorandum (Opens new window)

The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax)(Amendment) Regulations 2013.

2013-02-12
agents;ct
Fraud Civil Investigation Manual

New permanent manual replaces previous interim version of guidance

2013-02-12
Scanning post starts in Trusts & Estates

From 11 February 2013 if HM Revenue & Customs has opened an enquiry into your Trust return or Inheritance Tax account then your letters should be sent to Netherton, Merseyside to be scanned.

2013-02-12
agents

11 February

Avoidance: Scheme Reference Number withdrawn

From 31 January 2013 Scheme Reference Number 05176191 has been withdrawn.

2013-02-11
agents
Guidance on tax treatment of payments to individuals and other non-corporates (PDF 40K)

The guidance on tax treatment of payments to individuals and other non-corporates following share capital reduction has been revised to include our views on 'new consideration'.

2013-02-11
ct
Carbon price floor

The carbon price floor comes into effect on 1 April 2013. It is a tax on fossil fuels used in the generation of electricity and will be achieved through changes to the existing CCL and fuel duty regimes.

2013-02-11
Legislation of Statement of Practice 1/09 (SP 1/09) - Second Summary of responses and draft legislation

HM Revenue & Customs has published a second summary of responses to the previous consultation on Statement of Practice 1/09, and seeks views on draft legislation.

2013-02-11
Category 1 crude oil values (PDF 63K)

Crude oils that are valued using Price Reporting Agency data, updated January 2013 have now been published.

2013-02-11
Notifying HM Revenue & Customs and paying VAT on vehicles brought into the UK

If you're bringing a vehicle into the UK after the 14 April 2013, read about the new system you must use to notify HMRC and pay any VAT due, before you can register the vehicle with the DVLA.

2013-02-11
agents;vat
The Building Societies (Core Capital Deferred Shares) Regulations draft 2013 (Opens new window)

Draft regulations on the tax treatment of building society deferred shares which qualify as core tier 1 for regulatory capital purposes have been laid in Parliament.

2013-02-11
ct;stamps
Tax Information and Impact Note: Building Societies capital instruments (PDF 58K)

HM Revenue & Customs has published a Tax Information and Impact Note on a measure announced 11 December 2012. It is anticipated that the Regulations will be in force by the end of February 2013.

2013-02-11
ct;stamps
Charities Online: making your Gift Aid repayments quicker and easier

HM Revenue & Customs has published more information about how charities and Community Amateur Sports Clubs will be able to make repayment claims electronically from April 2013. Find out how this will affect your charity.

2013-02-11
charities;agents
Get ready for Real Time information (RTI)

HM Revenue & Customs is sending a final reminder to over 1.4 million employers to act now to be ready to report PAYE in real time.

2013-02-11
agents
National Statistics: Corporate tax (tables RD1 to RD6)

These statistics provide information about the uptake of R&D tax credits, their cost, and the nature of the companies claiming them.

2013-02-11
News Release: Spark goes out for electrical VAT fraudster

A man who stole over £372,000 by making fraudulent VAT repayment claims, from over 500 false invoices, has been jailed for three years after an investigation by HM Revenue and Customs (HMRC).

2013-02-11

8 February

Customs Information Paper (13) 06 (PDF 30K)

Export - Best Practice for Arrival and Departure Messages

2013-02-08
Notice 192 - Registered dealers in controlled oil

The latest version of this notice has now been published. This notice cancels and replaces the previous version from July 2012. Details of any changes can be found in paragraph 1.2.

2013-02-08
Reduction in the VAT relief of imported gifts

Customer guidance has been updated to reflect the reduction in the relief available for imported gifts. Please see Public Notice 143 for additional information.

2013-02-08
vat

7 February

Revised VAT Notice 700/18 Relief from VAT on bad debts

The latest version of this notice has now been published. This notice cancels and replaces the previous version in December 2002. Details of any changes to the previous version can be found in paragraph 1.2.

2013-02-07
agents;vat
List of registered Community Amateur Sports Clubs (CASCs)

An updated list of registered CASCs has now been published.

2013-02-07
agents
Settlement Opportunity for participants in tax schemes - UK GAAP Corporates

HM Revenue & Customs has published the terms of the settlement opportunity open to participants in certain tax avoidance schemes which seek to exploit certain reliefs and allowances for Corporate entities.

2013-02-07
agents;ct
UK Overseas Trade Statistics for trade in goods with non-EU countries (Opens new window)

UK Overseas Trade Statistics for trade in goods with non-EU countries are released today for December 2012.

2013-02-07

6 February

Tariff Notice 04/13

Changes to various chapters in Volume 2 of the Tariff.

2013-02-06
Tariff Notice 01/13

Common Customs Tariff - Combined Nomenclature - Tariff classification. A plastic doll with movable limbs, a plastic capsule in two pieces containing a plastic spinning top and chewing gum and an electric breast vacuum pump.

2013-02-06
Employment-Related Shares & Securities Bulletin (PDF 36K)

The article 'Quick response to enquiries – a trial' in the sixth Employment-Related Shares & Securities Bulletin has been amended and provide the correct contact details.

2013-02-06
vat

5 February

VAT Notice 702/7 Import VAT relief for goods supplied onward to another country

The latest version of this notice has now been published. This notice cancels and replaces the previous version in April 2010. Details of any changes can be found in paragraph 1.2.

2013-02-05
vat
ISA Bulletin 48 (PDF 35K)

The latest ISA Bulletin is now available. It contains articles on reinstating ISA subscriptions withdrawn during the Royal Bank of Scotland Group technical incident and forthcoming changes to the ISA Regulations.

2013-02-05

4 February

Form 34 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 90K)

Form 34 (2013) SAYE option scheme has now been published

2013-02-04
agents;ct
Form 35 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 97K)

Form 35 (2013) Company Share Option Plan (CSOP) has now been published

2013-02-04
agents;ct
Form 39 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 145K)

Form 39 (2013) Share incentive Plan has now been published

2013-02-04
agents;ct
EMI 40 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 94K)

EMI 40 (2013) Enterprise Management Incentives has now been published

2013-02-04
agents;ct
Form 42 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 175K)

Form 42 (2013) Employment-related securities has now been published

2013-02-04
agents;ct
Pensions - Draft Authorised Payment Amendment Regulations

HM Revenue & Customs has published draft regulations for comment by 1 March 2013.

2013-02-04
National Statistics: Tax & NIC Receipts survey results (PDF 98K)

HM Revenue and Customs (HMRC) Tax & NIC Receipts survey was conducted to assess how our statistics were used. Results are now available.

2013-02-04
News release: Success of Alternative Dispute Resolution service

Over 400 applications have been received by HM Revenue and Customs Alternative Dispute Resolution Service (ADR).

2013-02-04
vat;agents;ct
Issues in Customs & International Trade area - JCCC Customs Newsletter 37 (PDF 59K)

Quarterly round-up of issues in the Customs and international trade area.

2013-02-04
Alternative dispute resolution for small and medium enterprises and individuals

HMRC's alternative dispute resolution trial for small and medium enterprises and individual customers to become business as usual.

2013-02-04
vat;agents;ct

1 February

Zambia currency code change

Zambia currency code has changed from ZMK to ZMW from February 2013.

2013-02-01
Draft Statutory Instrument for reduction in Pension Rates

HM Revenue & Customs has published in draft the Registered Pension Schemes (Reduction in Pension Rates, Accounting and Assessment)(Amendment) Regulations 2013 for comment.

2013-02-01
agents
Renewed information sharing protocol between HMRC VOSA and Traffic Commissioners

HM Revenue & Customs has renewed its commitment to collaboration with VOSA and the Traffic Commissioners in the fight against hauliers who participate in excise fraud through a revised Memorandum of Understanding for the sharing of information.

2013-02-01
agents
Notice 452 - Machine Games Duty

The latest version of this notice has now been published. This notice cancels and replaces the previous version in December 2012. Details of any changes to the previous version can be found in paragraph 1.2.

2013-02-01
vat;agents
Machine Games Duty starts 1 February 2013

Machine Games Duty starts today. It will replace Amusement Machine Licence Duty.

2013-02-01
vat;agents

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