What's new

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.

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

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

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

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.

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.

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

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

Corporation Tax on Chargeable Gains: Indexation Allowance: October 2009

Statistics as pre-announced are now available.

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.

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

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

Further to our announcement on 10 November, the Customer Service Standard for 2006-07 has been removed as it is now out of date.

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

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

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.

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

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

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

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

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

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

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

The Offshore Funds (Tax) Regulations 2009.

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

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.

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

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

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

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.

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

Gosod allan hawliau a rhwymedigaethau cwsmeriaid CThEM.

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

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.

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.

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.

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.

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

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.

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.

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

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

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.

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.

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

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

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.

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

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.

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.

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.

Information for Customers following a review of our web pages.

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.

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.

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.

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

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

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

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

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

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.

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.

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

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

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

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.

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.

List of registered CASC's has been updated.

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

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.

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).

Information for Child Benefit and Tax Credit customers.

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.

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

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

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.

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

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

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

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.

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).

Payroll Consultation Panel minutes are now available to view.

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