What's new

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

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20 November

Tax Law Rewrite

Tax Law Rewrite's final Bills 6 and 7 were introduced into Parliament on 19 November. Versions of the Bills without origins are available on the Parliamentary website.

2009-11-20
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Corporation Tax - HMRC recognised commercial software

The list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service.

2009-11-20

19 November

Draft Statutory Instrument The Enactment of Extra-Statutory Concessions (No. 2) Order 2009 (Opens new window)

A draft instrument has been published following the conclusion of the second consultation on legislating to retain the effect of certain extra statutory concessions.

2009-11-19
Draft Explanatory Memorandum to The Enactment of Extra-Statutory Concessions (No. 2) Order 2009 (Opens new window)

A draft instrument has been published following the conclusion of the second consultation on legislating to retain the effect of certain extra statutory concessions.

2009-11-19
North Yorkshire Police and The Commissioners for HMRC and Mrs Deborah Wade (Opens new window)

HMRC together with DWP have decided to appeal against the Tribunal decision in the above case, further information will be provided on our web site when it is available.

2009-11-19
News Release: Tax Law Rewrite - final bills introduced (Opens new window)

The Corporation Tax Bill and the Taxation (International and Other Provisions) Bill introduced in Parliament by the Financial Secretary to the Treasury, the Rt. Hon. Stephen Timms MP, are published today.

2009-11-19
Tax Law Rewrite Bill 7 Taxation (International and Other Provisions) Bill (PDF 80K)

Impact Assessment of Tax Law Rewrite Bill 7 Taxation (International and Other Provisions) Bill.

2009-11-19
Tax Law Rewrite Bill 6 (Corporation Tax) (PDF 83K)

Impact Assessment of Tax Law Rewrite Bill 6 (Corporation Tax).

2009-11-19
Corporation Tax on Chargeable Gains: Indexation Allowance: October 2009

Corporation Tax on Chargeable Gains: Indexation Allowance: October 2009

2009-11-19
National Statistics: Tax receipts and taxpayers

Statistics as pre-announced are now available.

2009-11-19

18 November

Revenue & Customs Business Brief 70/09

This Revenue & Customs Brief outlines HM Revenue & Customs policy in relation to amusement machines known as ‘electronic lottery terminals’ and their liability to VAT and Amusement Machine Licence Duty.

2009-11-18
Intra-group interest treated as distributions

Deletion of Intra-group interest treated as distributions. This guidance is now obsolete and has been deleted.

2009-11-18
Stamp Duty Land Tax Manual - Updates to Guidance

The update includes previous guidance mentioned in Stamp Taxes Bulletin - June 2009.

2009-11-18
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Pension pages - Customer Service Standard 2006-07

Further to our announcement on 10 November, the Customer Service Standard for 2006-07 has been removed as it is now out of date.

2009-11-18
Pre-return support for agents - an update on the new toolkits

Release of private and personal expenditure and Capital Gains Tax for land and buildings toolkits, and requesting volunteers.

2009-11-18
agents

17 November

Pensions schemes - Accounting for Tax (AFT) return

Updated guidance is available for Pension Scheme Administrators and Practitioners who complete AFT returns on behalf of registered pension schemes.

2009-11-17
Stamp Taxes - Planned maintenance downtime

Due to essential maintenance this service will be unavailable to users of our software from 6.00am on 20 November 2009 until 6.00am on 23 November 2009. In addition users of commercial software will be affected.

2009-11-17
Revenue & Customs Brief 69/09 Intrastat - Changes from 1 January 2010

This Brief announces changes to the Intrastat Exemption thresholds and details of other changes from 1 January 2010.

2009-11-17
Statutory Instrument SI 2887 (PDF 53K) (Opens new window)

The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009.

2009-11-17
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Explanatory Memorandum to SI 2887 (PDF 20K) (Opens new window)

Explanatory Memorandum to The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2009.

2009-11-17
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Customs Flexible Accounting System (FAS)

Notice 100 has been revised to include changes relating to the introduction of e-delivery of monthly FAS statement from 25 October 2009.

2009-11-17

16 November

Registered Pension Schemes Manual

Recent updates to the Registered Pension Schemes Manual (RPSM) have been published.

2009-11-16
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National Insurance and PAYE Service (NPS) - update for tax agents and advisers

Our web page on NPS issues for tax agents and advisers has been updated: find out more.

2009-11-16
agents
Category 1 crude oil values (PDF 58K)

Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.

2009-11-16
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Statutory Instrument 2009 No 3001 (PDF 289K) (opens new window)

The Offshore Funds (Tax) Regulations 2009.

2009-11-16
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Explanatory Memorandum to Statutory Instrument 2009 No 3001 (PDF 2.15MB) (Opens new window)

Explanatory Memorandum to The Offshore Funds (Tax) Regulations 2009.

2009-11-16
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News Release: HMRC confirms support for Keydata ISA customers (Opens new window)

HM Revenue & Customs (HMRC) is taking steps to ensure that customers who invested in Keydata ISA products will not be out of pocket as a result of the company selling ISAs that are not compliant with the law.

2009-11-16
agents

13 November

HMRC confirms support for Keydata ISA customers (PDF 41K)

Guidance for savers with Keydata ISAs is now available from our website.

2009-11-13
Statutory Instrument SI 2978 (PDF 608K) (Opens new window)

The Value Added Tax (Amendment) (No. 4) Regulations 2009.

2009-11-13
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Explanatory Memorandum to SI 2978 (PDF 91K) (Opens new window)

Explanatory Memorandum to The Value Added Tax (Amendment) (No. 4) Regulations 2009.

2009-11-13
agents
Revised car averaging arrangements published (PDF 128K)

New averaging arrangements for the motor industry took effect from 6 April 2009. They have since been reviewed with the trade bodies to resolve any minor anomalies and revised guidance is now published. The changes apply to 2010/11 onwards.

2009-11-13
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Corporation Tax Online - prepare your software

An important message for customers who plan to file their Company Tax Returns online.

2009-11-13
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Eich Siarter (PDF 330K)

Gosod allan hawliau a rhwymedigaethau cwsmeriaid CThEM.

2009-11-13

12 November

Share Schemes - Information returns for the year ending 5 April 2010

Forms 34, 35, 39 & 42 are now available to download in PDF format.

2009-11-12
News Release: HMRC launches new Charter

A new Charter setting out what individuals, businesses and other groups dealing with HM Revenue & Customs (HMRC) can expect from the department, as well as what it expects from them, was launched today.

2009-11-12
About the Accounting for Tax (AFT)

Amendments to reflect the fact that since online filing became mandatory from 16 October 2007, scheme administrators no longer have the option of submitting paper copy of the AFT.

2009-11-12
Submitting an Accounting for Tax (AFT) return

This page has been amended to reflect the fact that since online filing became mandatory from 16 October 2007 scheme administrators no longer have the option of submitting paper copy of the AFT.

2009-11-12
VAT Online Service Events

From April 2010 HM Revenue & Customs plan to phase out paper VAT returns. To find out more about these changes and the benefits of filing your VAT return online speak to our advisors at one of our free events.

2009-11-12
Listen to the HMRC Charter Podcast

HMRC's Dave Hartnett talks about the new HMRC Charter, and what it means for people and businesses who deal with HMRC.

2009-11-12
Employers must file their 2009-10 Employer Annual Returns online

New PAYE Regulations introduced on 13 August 2009 mean that virtually all employers are required to file their Employer Annual Return (P35 and P14s) online from the 2009-10 tax year onwards.

2009-11-12
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11 November

Managed Payment Plans

Finance Act 2009 introduced legislation for Managed Payment Plans. Budget note 88 announced they would not be introduced before April 2011: follow the link to find out more.

2009-11-11
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Statutory Instrument SI 2888 (PDF 46K) (Opens new window)

The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009.

2009-11-11
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Explanatory Memorandum to SI 2888 (PDF 82K) (Opens new window)

Explanatory Memorandum to The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009.

2009-11-11
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Your Charter

HMRC publishes its new Charter called 'Your Charter'. It sets out what people can expect when they deal with HMRC regarding their rights and obligations.

2009-11-11
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Corporation Technical Pack for third party software developers

The pack now includes specifications for developing iXBRL capability into your software. This information is only useful to firms developing their own software, everyone else should contact their software provider if they have questions about future iXBRL support.

2009-11-11
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Joint Forum on Expatriate Tax and NICs minutes

Minutes from the above meeting held on 15 October are now available to view.

2009-11-11
Pre Budget Report 2009

The Chancellor has announced today that he will deliver his Pre Budget Report (PBR) to Parliament on Wednesday 9 December at 12.30pm.

2009-11-11
agents

10 November

Tariff Preference: Proofs of Origin (GSP Forms A or EUR1 Movement Certificate

A Notice to Importers about the issue by some countries of irregular certificates and the ability of Member States Customs authorities to continue to accept them in certain circumstances.

2009-11-10
Timing of changes to Advisory Fuel Rates (AFRs)

After consultation with the trade bodies, the AFRs will in future be published without the month's notice previously given.

2009-11-10
Pension Schemes Forms - APSS301

Following customer consultation, the form and notes page for the APSS301 have been amended to include additional guidance to assist customers to complete the form.

2009-11-10
Pension Schemes Forms - APSS313

Following customer consultation, the form and notes page for the APSS313 has been amended to include additional guidance to assist customers to complete the form.

2009-11-10
Clearances and approvals update

Amendment to the contacts which reflect the creation of Business International as a new Directorate as well as an update to some of the named contacts.

2009-11-10
Pensions pages - Internet improvement

Information for Customers following a review of our web pages.

2009-11-10

9 November

Corporation Tax: loan relationships: draft legislation on proposed changes to the tax rules on buy-backs of company debt

Following the statement made on 14 October 2009, a further statement has been made today by the Financial Secretary to the Treasury has been published on the proposed changes to the loan relationships rules on debt buy-backs, and draft clauses have now been published in support of both statements.

2009-11-09
agents
Extra-Statutory Concessions(PDF 430K)

HMRC has published a summary of responses received to the second technical consultation on the draft legislation needed to give legislative effect to a number of HMRC's Extra-Statutory Concessions (ESCs) following the House of Lords decision in the Wilkinson case.

2009-11-09
Update - changes to debt cap proposed for Finance Bill 2010

The Financial Secretary to the Treasury has announced that legislation will be included in Finance Bill 2010 to make changes to the worldwide debt cap. A technical paper explains in more detail what is proposed.

2009-11-09
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Debt Cap Regulations (Opens new window)

The Corporation Tax (Exclusion from Short-Term Loan Relationships) Regulations are now available on the OPSI website.

2009-11-09
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Updating Negligible Value List

The Negligible Value List has been updated to include New Negligible Value Agreements in October.

2009-11-09
News Release: Windfall for Silver Savers? (Opens new window)

Pensioners who've overpaid tax on their interest from savings could be eligible for a tax windfall, HM Revenue & Customs (HMRC) announced today.

2009-11-09
News Release: Two more toolkits launched today (Opens new window)

Two new toolkits to help agents avoid common errors when filing clients' returns were launched today by HM Revenue & Customs (HMRC).

2009-11-09
PAYE: 2008-09 Penalties for Outstanding P11D(b) Returns

Penalties for outstanding 2008-09 P11D(b) Returns of Class 1A NIC will be issued this week.

2009-11-09
agents

6 November

Revised Public Notice 473 - November 2009

This notice explains what we require when denatured alcohol is produced, distributed and used in the United Kingdom. Denatured alcohol is alcohol that has been made unsuitable for drinking by the addition of denaturants.

2009-11-06
Revised Public Notice 47 Duty Free Spirits - November 2009

This notice tells you how to: receive spirits for use in manufacture or for medical or scientific purposes, to be used without payment of excise duty; apply to receive these spirits; and meet our conditions.

2009-11-06
Minutes of October 2008 JATCG meeting

The final minutes of the JATCG meeting of October 2008 are now available on the JATCG page of our website.

2009-11-06
Minutes of April 2008 JATCG meeting

The final minutes of the JATCG meeting of April 2008 are now available on the JATCG page of our website.

2009-11-06
Minutes of October 2007 JATCG meeting

The final minutes of the JATCG meeting of October 2007 are now available on the JATCG page of our website.

2009-11-06

5 November

Draft legislation published on 3 November 2009 : correction

Draft legislation to prevent the use of unauthorised unit trusts to abuse the rules on double taxation relief, together with Explanatory Notes, was published on 3 November 2009. An error within the draft has been corrected.

2009-11-05
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ISA Annual Returns of Information (PDF 191K)

The guidance for ISA managers on how to submit annual returns of information on magnetic media has been updated. The changes are highlighted in yellow.

2009-11-05
List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASC's has been updated.

2009-11-05
charities
VAT standard rate change

Revenue & Customs Brief 68/09 details guidance on VAT arrangements for businesses operating at midnight on New Year's Eve 2009.

2009-11-05
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Changes to Pension Schemes Online

We have published information on the improvements being made to Pension Schemes Online from 23 November 2009. If you use this service please take some time to familiarise yourself with these changes.

2009-11-05
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News Release: Jail sentence for selling military 'troop transporters' to Sudan (Opens new window)

A businessman who admitted breaking an arms embargo by selling military vehicles to Sudan without a licence was jailed for two years and eight months today at Southwark Crown Court, following an investigation by HM Revenue & Customs (HMRC).

2009-11-05

4 November

Postal Strike

Information for Child Benefit and Tax Credit customers.

2009-11-04
News Release: 15% VAT rate extended for New Year's Eve traders (Opens new window)

Pubs, clubs, restaurants and other retail businesses remaining open past midnight on New Year's Eve will be allowed to continue charging VAT at 15% on their sales until they close or until 6am on 1 January 2010, whichever is the earlier.

2009-11-04
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Statutory Instrument SI 2889 (PDF 47K) (Opens new window)

The Lloyd's Underwriters (Tax) (Amendment) Regulations 2009.

2009-11-04
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Explanatory Memorandum to SI 2889 (PDF 98K) (Opens new window)

Explanatory Memorandum to The Lloyd's Underwriters (Tax) (Amendment) Regulations 2009.

2009-11-04
agents
Tax Law Rewrite

Orders were made on 27 October 2009 under the powers in section 1029 of ITA 2007 and in sections 1323 and 1324 of CTA 2009. The orders come into force on 18 November 2009.

2009-11-04
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Guidance on Capital Gains Tax FA 2008 changes affecting beneficiaries of Non Resident Settlements - October 2009 version (PDF 202K)

This is an updated version of the guidance. The only changes are revised Examples 6 and 7.

2009-11-04
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Child Trust Fund (CTF)

We have published our CTF annual statistical report, detailed distributional analysis and constituency and local authority data.

2009-11-04

3 November

Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 242K)

Pension Schemes Services (PSS) has today published an update to the QROPS list.

2009-11-03
Draft legislation to prevent abuse of double taxation relief (DTR) rules

Draft legislation to prevent the use of unauthorised unit trusts and manufactured overseas dividends to abuse the rules on double taxation relief, together with Explanatory Notes, is published today. Comments are invited.

2009-11-03
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News Release - YouTube Warning to Offshore Tax Dodgers (Opens new window)

Offshore tax dodgers are being warned they have one final chance to come clean, or face the consequences, in a hard-hitting YouTube video launched today by HM Revenue & Customs (HMRC).

2009-11-03

2 November

Payroll Consultation Panel minutes

Payroll Consultation Panel minutes are now available to view.

2009-11-02
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Pension Scheme Returns

Scheme Administrators have been sent reminders to file their Registered Pension Scheme Returns.

2009-11-02
agents

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