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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17 May 2013

Employer Further Guide to PAYE and NICs - CWG2 (PDF 1.5MB)

A correction has been made to the 'Childcare Vouchers' information within the P9D/P11D chart on page 67.

2013-05-17
agents
2012-13 PAYE Tax Calculations

HM Revenue & Customs has started the process to check whether customers in PAYE have paid the right amount of tax in 2012-13 and will be issuing P800 calculations where necessary.

2013-05-17
agents
Pensions: Draft Provision of Information (Amendment) Regulations

HM Revenue & Customs has published draft regulations for comment by 14 June 2013.

2013-05-17
Employers: Reminder - Your 2012-13 Employer Annual Return is due by 19 May 2013

Send it as soon as possible to avoid a late filing penalty and make sure you have filed it online or you may face a further penalty.

2013-05-17
agents

16 May 2013

Employment-Related Shares & Securities Bulletin (PDF 37K)

The eighth Employement-Related Shares & Securites Bulletin providing information and updates on developments relating to employement-related securities, including the tax-advantaged employee share schemes has been published.

2013-05-16
Real Time Information and paying HMRC

Clarification for employers as they approach the first date they must make a payment to HMRC since starting to report their PAYE in real time.

2013-05-16
agents
PAYE for employers: National Insurance numbers without suffixes

What you should do if you receive a National Insurance number without a suffix from HMRC.

2013-05-16
agents

15 May 2013

Framework for Higher Education Institutions Partial Exemption special methods (PDF 224K)

A new version of the Framework for Higher Education Institutions Partial Exemption special methods has been agreed with the British Universities Finance Directors' Group, and the Higher Education Funding Council for England.

2013-05-15
agents

14 May 2013

Using PAYE in real time: face to face events

HM Revenue & Customs is running a series of face to face events on using PAYE in real time. If you’re an agent representing small and medium businesses, you may want to mention this to your clients.

2013-05-14
agents
Non Resident Landlord scheme

The NRLY form has been reviewed and changed this year to make it easier to complete. We have also changed the guidance notes in line with the form to reflect the recent changes.

2013-05-14
Category 1 crude oil values (PDF 29K)

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

2013-05-14
Pensions Newsletter 57 (PDF 68K)

The May 2013 edition has now been published.

2013-05-14
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 have been released for March 2013.

2013-05-14
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 HM Revenue & Customs (HMRC). HMRC has published its' second list of deliberate defaulters who meet those conditions.

2013-05-14

13 May 2013

Extra help for HMRC customers

HMRC is looking to introduce a new way to support people who need extra help to get their taxes and entitlements right.

2013-05-13
PAYE for employers: Real Time Information and annual schemes

Clarification on the criteria for registering a PAYE scheme as annual.

2013-05-13
agents
PAYE for employers: No Employer Annual Return to make for 2012-13?

Employers and agents can now notify HMRC online if they have no Employer Annual Return (forms P35 and P14) due for 2012-13

2013-05-13
agents

10 May 2013

Tariff Stop Press Notice 12/13

Amendment to Volume 2 of the printed Tariff and CHIEF (Customs Handling of Import and Export Freight) applicable from 3 May 2013.

2013-05-10
Notice 179 - Motor and heating fuels: General information and VAT

The latest version of this notice has now been published. This notice cancels and replaces the previous version in March 2013. Details of any changes to the previous version can be found in paragraph 1.2.

2013-05-10
VAT Notice 998 VAT Refund Scheme for national museums and galleries

The latest version of this notice has now been published. This notice cancels and replaces the previous version in March 2003. Details of any changes can be found in paragraph 1.2.

2013-05-10
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 have been published for March 2013.

2013-05-10

9 May 2013

News Release: No safe haven for offshore tax cheats (Opens new window)

HM Revenue & Customs has issued a news release outlining its work with the US and Australian authorities as part of an international approach to tackle offshore tax cheats.

2013-05-09
agents;charities;ct
Reporting Offshore Funds (XLS 4.6MB)

The list has now been updated to include the funds that have entered the Reporting Fund Regime as at 3 May 2013.

2013-05-09
Customs Information Paper (13) 30 (PDF 26K)

Import Control System (ICS).

2013-05-09

8 May 2013

Online reporting of expenses and benefits paid by employers to employees

An update for employers and agents on the development and availability of additional online forms for submitting end of year expenses and benefits information.

2013-05-08
agents
Statutory Residence Test

Legislation introduced in Finance Bill 2013 puts the rules which determine an individual's tax residence on a statutory basis. HMRC has published guidance to help customers decide if they are resident in the UK for the purposes of paying tax.

2013-05-08
agents
Charities Online (PDF 166K)

HM Revenue & Customs has published an updated PDF version of the Charities Online web content following the launch of the new service on 22 April 2013.

2013-05-08
agents;charities
Tax Information and Impact Note: Annual Allowance - technical improvements (PDF 69K)

HM Revenue & Customs has published a Tax Information and Impact Note for The Registered Pension Schemes (Reduction in Pension Rates, Accounting and Assessment)(Amendment) Regulations 2013.

2013-05-08
Tax Information and Impact Note: Pension Protection Fund - miscellaneous amendments (PDF 44K)

HM Revenue & Customs has published a Tax Information and Impact Note for The Pension Protection Fund (Tax) (Amendment) Regulations 2013.

2013-05-08

7 May 2013

PAYE for employers: Your 2012-13 Employer Annual Return is due by 19 May 2013

Send it as soon as possible to avoid a late filing penalty and make sure you have filed it online or you may face a further penalty.

2013-05-07
agents

3 May 2013

Real Time Information and pilot employers' end of year returns (PDF 23K)

HM Revenue & Customs (HMRC) has updated the April 2013 Pilot Employer Supplementary Update to clarify the obligations on employers using HMRC's Basic PAYE Tools to make year end submissions.

2013-05-03
agents
Draft regulations relating to offshore funds

HM Revenue & Customs has published a draft Statutory Instrument to amend The Offshore Funds (Tax) Regulations 2009 and Explanatory Memorandum, for comment by 31 May 2013.

2013-05-03
Customs Information Paper (13) 28 (PDF 22K)

Introduction of two new Customs Procedure Codes to allow goods to permit the Airworthiness Certificate Scheme (free circulation) to be claimed upon release from Customs Warehousing.

2013-05-03
Customs Information Paper (13) 27 (PDF 28K)

IP Issues including: retrospective IP Authorisations, restriction of coverage of IP with a Simplified Authorisation, IP Authorisation holders’ and agents’ responsibilities.

2013-05-03
Customs Information Paper (13) 26 (PDF 17K)

Notification of two European Court of Justice cases and their impact on businesses that operate/use a Customs Warehouse and/or operate Inward Processing.

2013-05-03
Customs Information Paper (13) 25 (PDF 28K)

Updated guidance on IP requirements: Throughput period, Bills of Discharge and Compensatory Interest.

2013-05-03
VAT Notice 700/56 Insolvency

The latest version of this notice has now been published. This notice cancels and replaces the previous version in March 2013. Details of any changes to the previous version can be found in paragraph 1.1.

2013-05-03
vat

2 May 2013

Newly designated recognised stock exchange

ICAP Securities & Derivatives Exchange Ltd has been designated as a recognised stock exchange.

2013-05-02
ISA Bulletin 52 (PDF 40K)

The latest ISA Bulletin is now available. It contains articles on the changes to the ISA regulations, ISA application forms, reimbursed commission in respect of ISA investments and annual returns of information.

2013-05-02
Customs Information Paper (13) 29 (PDF 16K)

Introduction of a lower limit for current month adjustment applications.

2013-05-02
2013-14 Payment Booklet issue - delay

There has been a delay in the final issue of Employer Payment booklets for the year 2013-14. Previous guidance in What's New of 27 March to phone HMRC if booklet has not been received is updated.

2013-05-02
Toolkits to help minimise common errors - update

HM Revenue & Customs has today published 3 updated toolkits: Directors' Loan Accounts, Property Rental and Company Losses. The Property Rental Toolkit is the most downloaded of the 20 toolkits and is used by both agents and taxpayers.

2013-05-02
agents

1 May 2013

Single Compliance Process: opening approach

HM Revenue & Customs has agreed to change their approach for customers who want their authorised agent to act on their behalf.

2013-05-01
agents;ct
Excise Information Sheet 05/13

Procedures to be followed to close an excise duty suspended movement on EMCS when exporting excise goods to a non-EU country.

2013-05-01
Excise Information Sheet 04/13

Information about Croatia joining the European Union (EU) on 1 July 2013 and its effect on the export and import of excise goods.

2013-05-01
Draft regulations for investment trust companies

HM Revenue & Customs has published a draft Statutory Instrument to amend The Investment Trust (Approved Company) (Tax) Regulations 2011 and Explanatory Memorandum, for comment by 28 May.

2013-05-01

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