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Latest news and announcements from HM Revenue & Customs (HMRC).

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23 April 2014

Revised Notice April 2014

This notice cancels and replaces Notice 702 (March 2014). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2014-04-23
Tariff Notice No 16/14

Common Customs Tariff, Combined Nomenclature, Tariff classification - subheadings 0408 11 and 0408 19, which cover 'egg yolks'.

2014-04-23
Statutory Instrument: SI 2014/836 and Explanatory Memorandum (opens new window)

The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014. Includes a number of administrative changes to the aggregates levy as a consequence of the suspension of certain levy exemptions on 1 April 2014.

2014-04-23
ISA Bulletin 58 (PDF 23K)

Budget 2014 ISA announcements – draft amending regulations.

2014-04-23
New look for HMRC Online Services

Changes in early April won't affect how the services work - but make sure they're consistent with the GOV.UK website and new cross-government branding.

2014-04-23
Form CISC9 (PDF 666K)

A revised form CISC9 is now available to assist Authorised Investment Funds in making requests to HMRC for Certificates of Residence.

2014-04-23
Revised Notice CCL1/5: Climate change levy - penalties and interest

This notice cancels and replaces Notice CCL1/5 February 2014.

2014-04-23
The Tax Credits (Miscellaneous Amendments) Regulations April 2014. S.I.2014 No.658 (Opens new window)

Changes and technical updates to various tax credit regulations from April 2014.

2014-04-23
agents;charities
Revised Notice 700/60 - Payments on account

This notice has been updated to reflect the new phone number for bank giro enquiries.

2014-04-23
Revised Notice 732 - Annual accounting

This notice has been updated to reflect the new phone number for bank giro enquiries.

2014-04-23
Revised Notice 700/12 - Filing in your VAT return

This notice has been updated to reflect the new phone number for bank giro enquiries.

2014-04-23
List of authorised Individual Savings Account (ISA) managers (PDF 104K)

The latest (April 2014) list of authorised ISA managers is now available.

2014-04-23

22 April 2014

Agent Update 41 (PDF 364K)

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.

2014-04-22
agents
CTF Bulletin 73 (PDF 46K)

CTF Bulletin 73 is now available on HMRC's website. It provides details of CTF to JISA transfers, CTF subscription limits, CTF guidance, SSO staff contacts, changes to date of birth details, annual information return and provider contact details.

2014-04-22
Avoidance schemes using Total Return Swaps - note with amended examples (PDF 38K)

Guidance note on the revised clauses published on 23 January 2014 on avoidance schemes using Total Return Swaps with minor changes to examples.

2014-04-22
Revenue & Customs Brief 16/14

A further brief to 34/13 giving more information on penalties for incorrect EUSD returns.

2014-04-22
Tariff Notice No 14/14

Common Customs Tariff, Combined Nomenclature, Tariff classification - Soft reversible textile article in the form of a basket.

2014-04-22
Tariff Notice No 15/14

Common Customs Tariff, Combined Nomenclature, Tariff classification, wooden box covered in textile fabric.

2014-04-22
Update to new enhanced SDRT assessment service (PDF 14K)

Further details about the new enhanced SDRT assessment service, including a consultation invitation for financial entities operating and using other aggregation and netting models.

2014-04-22
stamps
Revenue & Customs Brief 18/14

This HMRC brief announces the result of a Government Review into possible extension of the VAT exemption for further and higher education.

2014-04-22
vat;agents
UK issues updates for FATCA guidance and changes in reporting on charities

The UK has issued a suplementary update to their guidance to align with US regulations. They also announce a change to the reporting on charitable account holders for the Agreements with the Crown Dependencies and Overseas Territories.

2014-04-22
agents;ct

17 April 2014

How to complete the Gift Aid donation schedule spreadsheet

HM Revenue and Customs has amended its instructions on how to complete the Gift Aid schedule spreadsheet with details of donations received from a sponsored event. The changes will enable more sponsored event donations to be eligible for Gift Aid.

2014-04-17
Customs Information Paper (14) 26 (PDF 18K)

Additional Rates of Duty on Goods from the USA.

2014-04-17
The Finance Act 2008 (Opens new window)

Section 127 and Part 1 of Schedule 43 (Appointed Day) Order 2014

2014-04-17
Controlled Foreign Companies (CFC) Rules - Guidance on Finance Bill 2014 proposed amendment

Guidance on the proposed amendment to the CFC rules in Clause 286 Finance Bill 2014 was published today.

2014-04-17
ct

16 April 2014

National Insurance contributions: Limited Liability Partnerships (Opens new window)

Draft statutory instrument and explanatory memorandum published by HMRC for consultation. These regulations will bring into effect the Limited Liability Partnership section of the National Insurance contributions Act 2014 (section 14).

2014-04-16
agents
The Income Tax (PAYE) and the Income Tax (CIS) Regulations 2014

Statutory instruments and explanatory memoranda have been laid before the House of Commons and published.

2014-04-16
agents
Revenue & Customs Brief 19/14

This brief explains HMRC's position following the Avon First Tier Tribunal decision to make a reference to the European Court of Justice.

2014-04-16
vat;agents
Pay As You Earn: pilot employers who operated PAYE in real time in 2012 to 2013

Some employers in the Real Time Information pilot have been sent letters in error.

2014-04-16
agents
List of registered Community Amateur Sports Clubs (CASCs)

An updated list of registered CASCs has now been published.

2014-04-16
agents
Revised Notice 742A: Opting to tax land and buildings

This notice cancels and replaces Notice 742A (June 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2014-04-16
vat;agents
Tariff Notice No 13/14

Common Customs Tariff - Combined Nomenclature - Tariff classification - LED floodlight.

2014-04-16
CHIEF replacement plans (Opens new window)

The Customs Handling of Import and Export Freight (CHIEF) pages on the GOV.UK website have been updated to provide more information about HMRC plans to replace the CHIEF service.

2014-04-16
Software developers: draft CT600 Guide

HMRC has published a new draft CT600 Guide for software developers, which contains changes announced in the 2014 Budget. Please read the important note about the status of draft forms.

2014-04-16
charities;ct

15 April 2014

Taxation of US to EU supplies of digital services: seminar 2 June 2014

HMRC is organising a VAT Place of Supply of Services and VAT Mini One Stop Shop event in London on 2 June 2014. Businesses affected by the changes being introduced on 1 January 2015 are invited to attend.

2014-04-15
agents;vat
Joint Initiative on HMRC Service Delivery: improvements to CIS repayments

From April 2014 companies can expect an improved experience when they request a Construction Industry Scheme repayment.

2014-04-15
agents
Revised Notice 733: Flat Rate Scheme for small businesses

This notice has been updated to reflect the new email address for online applications.

2014-04-15
vat;agents
Revised Notice 226: Beer Duty

This cancels and replaces Notice 226 (September 2013). Details of any changes to the previous version can be found in paragraph 1.2.

2014-04-15
vat;agents
UK Overseas Trade Statistics - EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with EU countries are released today, for February 2014.

2014-04-15
Additional guidance for collective investment scheme holdings (PDF 55K)

HMRC has published answers to common questions about Revenue & Customs Brief 04/13.

2014-04-15
agents;ct

14 April 2014

Tariff Notice No 12/14

Common Customs Tariff - Combined Nomenclature - Tariff classification - wireless rear-view camera system.

2014-04-14
Reporting Offshore Funds (XLS 5.8M)

The list has now been updated to include the funds that have entered the Reporting Fund Regime as at 3 April 2014.

2014-04-14
Final regulations for Crown Dependencies/Overseas Territories reporting

The UK has published final regulations to implement the Agreements to Improve International Tax Compliance that were signed with the Isle of Man, Guernsey, Jersey and Gibraltar.

2014-04-14
agents;ct
Tariff Stop Press Notice 24/14

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2014-04-14
UK businesses' income through credit and debit cards

How and why HMRC use data from financial institutions to check the monthly income of businesses.

2014-04-14
agents
Revenue & Customs Brief 17/14

This brief updates stakeholders on the progress of HMRC's review of the VAT Retail Export Scheme and sets out the next steps.

2014-04-14
vat;agents
PAYE for employers: Employer Bulletin Issue 47

Issue 47 of the Employer Bulletin is now available. Aimed at employers and agents, it contains important information and news about topics which may affect payroll obligations to HMRC.

2014-04-14
agents
PAYE for employers: correcting a 2013 to 2014 real time PAYE submission

A new flowchart is now available for employers who need to correct a 2013 to 2014 submission made in real time.

2014-04-14
agents
Overnight subsistence allowances paid to lorry drivers

Following discussions with the Road Haulage Association, the lorry drivers’ overnight subsistence allowance rate remains unchanged - £26.20 for drivers with sleeper cabs and £34.90 for drivers with non-sleeper cabs. The Employment Income Manual will be updated accordingly.

2014-04-14
agents

11 April 2014

Limited Company Subcontractors claiming back CIS deductions (update) (PDF 31K)

HMRC have updated the guidance that sets out how subcontractors that are limited companies should reclaim any deductions they've had taken from their payments under the Construction Industry Scheme.

2014-04-11
agents;ct
VAT event for businesses supplying digital services (Opens new window)

HMRC is organising a VAT place of supply of services and VAT Mini One Stop Shop event in London on 2 June 2014. Businesses affected by the changes being introduced on 1 January 2015 are invited to attend.

2014-04-11
agents;vat
Statutory Instrument: SI 2014/844 and Explanatory Memorandum (Opens new window)

The Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2014.

2014-04-11

10 April 2014

Revised Notice IPT1 April 2014

This notice cancels and replaces Notice IPT 1 (October 2011) and Notice IPT 2 (February 1999).

2014-04-10
vat;agents
VAT Information Sheet 05/14

This information sheet is to inform customers of an increase in VAT rate in France which took affect from 1 January 2014.

2014-04-10
vat;agents
64-8 helpcard (PDF 53K)

Through the Joint Inititiave on HMRC Service Delivery we have working with agent stakeholders on reviewing the paper 64-8 process. We have produced a helpcard which provides detailed guidance on submitting paper 64-8s.

2014-04-10
agents
Category 1 crude oil values (PDF 41K)

Crude oils that are valued using Price Reporting Agency data, updated March 2014 have now been published.

2014-04-10
Corporation Tax on chargeable gains - Indexation Allowance - February 2014 (PDF 23K)

Tables showing the Indexation Allowance for assets disposed of in February 2014 are now available.

2014-04-10
agents;ct
National Insurance Contributions regulations in respect of various matters have been published (Opens new window)

Regulations and associated Explanatory Memorandum have been published and came into effect on 6 April 2014. The subject matter includes penalties made under Section 56 to the Finanace Act 2009, Extra Statutory Concession A4 and Real Time Information.

2014-04-10
agents

9 April 2014

Budget 2014 changes - more guidance on pension flexibility

HMRC has today provided more information to help people who want to use the new flexibility announced.

2014-04-09
Technical Note on the taxation of corporate debt and derivative contracts (PDF 67K)

HMRC has published a Technical Note providing an update on the 'Modernising the taxation of corporate debt and derivative contracts' consultation.

2014-04-09
agents;ct
Information about the changes to Gambling Tax Duties

More about the new rules for General Betting Duty, Pool Betting Duty and Remote Gaming Duty, which begin on 01 December 2014.

2014-04-09
Employment-Related Securities Bulletin (PDF 53K)

The fifteenth Employment-Related Securities Bulletin providing information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes has been published.

2014-04-09
VAT Information Sheet 04/14

Currency exchange rates for non-EU businesses registered for the Special Scheme in the UK for reporting period ending March 2014.

2014-04-09
vat;agents
VAT and businesses supplying broadcasting, telecommunications and e-services

On 1 January 2015, changes will be introduced that will affect non-EU businesses who supply electronic services to EU consumers and who use the EU VAT on E-Services (VOES) Scheme.

2014-04-09
vat;agents
Customs Information Paper (14) 25 (PDF 18K)

Imported Cats and Dogs - Valuation.

2014-04-09
Customs Information Paper (14) 24 (PDF 17K)

Change to processing of C18 Post Clearance Demand Notes.

2014-04-09
Summary notes of recent Individuals Stakeholder Forum (PDF 14K)

A summary of the topics covered at the meeting between HMRC and representative bodies of its non-business customers.

2014-04-09
agents
UK Overseas Trade Statistics - Non-EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with non-EU countries are released today, for February 2014.

2014-04-09
Pensions Newsletter 61 (PDF 61K)

The March 2014 edition has now been published.

2014-04-09

8 April 2014

Joint Initiative on HMRC Service Delivery (PDF 64K)

Read the latest joint statement summarising the improvements introduced since the initiative began.

2014-04-08
agents
Tariff Notice 10/14

Common Customs Tariff, Combined Nomenclature, Tariff classification, colour monitor of the liquid crystal display

2014-04-08
UK government 'Free of Tax to Residents Abroad' (FOTRA) securities

The Tell me about page for UK government 'FOTRA' securities has been updated.

2014-04-08
PAYE for employers - Electronic message updates: keeping employers up-to-date

HM Revenue & Customs is updating the Generic Notification Service messages for 2014 to 2015.

2014-04-08
agents

7 April 2014

Dates of the Personal Pensions (PP) payment runs for financial year 2014 to 2015 (PDF 17K)

The National Insurance and Pay As You Earn Service (NPS) Personal Pensions (PP) payment run processing dates for 2014 to 2015

2014-04-07
2014 Guaranteed Minimum Pension (GMP) increase and Section 148 orders (PDF 11K)

The GMP increase order and the revaluation of earnings factors for 2014

2014-04-07
Customs Information Paper (14)18 (PDF 23K) - updated

Inward Processing - Prior Export Equivalence (PEE) Completion of INF5 and relevant details on the application for authorisation (C & E 810).

2014-04-07
PAYE for employers: List 3 updated

HMRC has updated the list professional bodies and learned societies, approved by HMRC for the purposes of Section 344 ITEPA 2003.

2014-04-07
agents
Revenue & Customs Brief 14/14

This Brief announces revised transitional rules for the withdrawal from 1 April 2015 of VAT concessions for the construction of new student accommodation and dining halls.

2014-04-07
agents,vat
Percentage Threshold Scheme ends and introduction of the Health and Work Service (PDF 1MB)

The Percentage Threshold Scheme (PTS) ended at the close of the 2013 to 2014 tax year. From that point, employers have until the end of the 2015 to 2016 tax year to recover SSP paid before the end of the 2013 to 2014 tax year

2014-04-07
agents
Individual protection 2014 (IP2014) – guidance

Members of registered pension schemes can protect pension savings built up before 6 April 2014 from the lifetime allowance charge, subject to a maximum of £1.5 million. IP2014 operates from 6 April 2014 but you can’t apply until August 2014.

2014-04-07
Pension savings annual allowance - split pension input periods (PDF 50K)

New guidance is available for customers affected by the reduction in annual allowance from £255,000 to £50,000 for the tax year 2011 to 2012.

2014-04-07
Employment related securities - register, self-certify and file online

From 6 April 2014 you must tell HMRC about your company share schemes and other employment-related securities arrangements using the new Employment Related Securities (ERS) online service. The updated guidance tells you how to do this.

2014-04-07
agents
Change to HMRC Stamp Taxes operations

The stamp taxes press facility in Edinburgh will end from 7 April 2014.

2014-04-07
Save As You Earn savings arrangements - Increase in monthly savings limit

The monthly SAYE savings limit has been increased from £250 to £500 with effect from 6 April 2014.

2014-04-07

6 April 2014

Toolkits to help minimise common errors - update

HMRC has published the updated Expenses and Benefits from Employment Toolkit in addition to the National Insurance Contributions and Statutory Payments Toolkit. The purpose of the toolkits is to assist agents when completing their clients' returns and forms.

2014-04-06
agents
Changes to the 2013 to 2014 Trust and Estate Tax Return (PDF 21K)

A guidance note outlining the main changes to the return and supporting notes.

2014-04-06
agents
Change of gender: telling HMRC

New guidance on how to tell HMRC about a change of gender.

2014-04-06
Revised Notice 700/56: Insolvency

This notice cancels and replaces Notice 700/56 September 2013. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

2014-04-06
agents
Unauthorised Unit Trusts - Tax Returns SA900 - Year 2013 to 2014

Message to advise customers and agents of attention needed to completion of tax return for 2013 to 2014

2014-04-06
agents;ct
Statutory Instrument: SI 2014/654 and Explanatory Memorandum

The Individual Savings Account (Amendment) Regulations 2014. Includes increases to ISA and Junior ISA annual subscription limits and other updates, such as a change to the rules about which financial institutions can offer ISAs.

2014-04-06
Statutory Instrument: SI 2014/649 and Explanatory Memorandum

The Child Trust Funds (Amendment) Regulations 2014. Includes an increase to the annual subscription limit and other updates, such as a change to the rules about which institutions can be approved to offer Child Trust Funds.

2014-04-06

4 April 2014

Revised Notice 700/63: Electronic Invoicing

This notice cancels and replaces Notice 700/63 June 2007. It has been updated to reflect the changes in invoicing regulations of 2013. It also contains revised content to reflect the technological advances since the previous version.

2014-04-04
vat;agents
PAYE for employers - reminder for employers operating Appendix 6 arrangements

From 6 April 2014, Appendix 6 employers should enter A - Notional payment: Payment to Expat by third party or overseas employer in the Late Reporting Reason field on full payment submissions to avoid warning letters.

2014-04-04
agents

3 April 2014

Tax Residence Indicator updated

HMRC has released an updated version of the tax residence indicator. It allows users to establish whether split year treatment, cases 1 - 3 apply.

2014-04-03
agents
Basic PAYE Tools for 2014 to 15

HMRC's Basic PAYE Tools product for the 2014 to 2015 tax year is now available.

2014-04-03
agents
Tariff Stop Press Notice 22/14

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2014-04-03

2 April 2014

Revised Notice 179e (April 2014)

This notice cancels and replaces Notice 179E (August 2011). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

2014-04-02
vat;agents
Customs Information Paper (14) 23 (PDF 18K)

Imported Cats and Dogs.

2014-04-02
PAYE: What to do if your employee asks why they don't have a new tax code

HMRC hasn't issued some notices of coding to your employees for 2014 to 2015 - find out why and what to do if you get queries.

2014-04-02
agents
Aggregates Levy

On 1 April 2014 certain exemptions, exclusions and reliefs from aggregates levy were suspended or limited in scope.

2014-04-02
Tariff Stop Press Notice 21/14

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2014-04-02

1 April 2014

VAT Information Sheet 03/14

New VAT Regulation 38ZA, VAT teatment of refunds made by manufacturers. This information sheet explains HMRC's policy on the application of the new regulation.

2014-04-01
vat
Revised Notice AGL1: Aggregates Levy

This notice cancels and replaces Notice AGL1 April 2011.

2014-04-01
vat
Statutory Instrument SI 2014/488 and Explanatory Memorandum (Opens new window)

The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2014.

2014-04-01
Avoid an estimated charge if you've sent the final 2013 to 14 PAYE submission early

A reminder for employers who made their final Full Payment Submission (FPS) and/or Employer Payment Summary (EPS) early.

2014-04-01
agents
Revenue & Customs Brief 10/14

This HMRC brief provides information about legislative changes on fuel additives, and the warehousing of bioethanol for the production of biodiesel.

2014-04-01
vat

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