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This Brief confirms the VAT liability of the construction and first sale of dwellings that are linked to a separate provision of care.
The deadline for submitting Registered Pension Scheme Returns, Event Reports and trustee tax returns (form SA970) for the 2010/11 tax year is 31 January 2012. But you need to register by 13 January 2012.
Revised versions of Notices 197, 203A and 204A have been published. The revised versions come into effect on 1 January 2012.
Amendments to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 1 January 2012.
Notification of changes to the monthly trade euro rate - the rates for January 2012 have now been published.
The industrial euro rate for January 2012 has now been published.
Table 11.11 has now been published.
National Statistics as pre-announced have now been published.
Enterprise Investment Scheme statistics for December as pre-announced have now been published.
Venture Capital Trusts statistics for December as pre-announced have now been published.
Corporate Venturing Scheme statistics for December as pre-announced have now been published.
Numbers of taxpayers and registered traders statistics for December as pre-announced have now been published.
Tax expenditures and ready reckoners statistics for December as pre-announced have now been published.
Details of HMRC Government Procurement Card (GPC) spending over £500. Published monthly, two months in arrears from April 2011 onwards.
The spreadsheets set out details of HMRC's paid items for more than £25000 for the month of November 2011.
The list of HM Revenue & Customs recognised commercial software that is compatible with the Corporation Tax online service has been updated.
Improving process times for repayments of Customs Duty from HM Revenue & Customs when completing form C285 Application for repayment.
The Great Britain National Insurance Fund Account for 2010-11 has now been published.
The Northern Ireland National Insurance Fund Account for 2010-11 has now been published.
An update relating to the completion details for a 'previous document code' for use in box 40.
This information sheet tells you about a change to the VAT rate in Ireland.
The annual Child Trust Fund statistics have now been published.
The Negligible Value list has been updated to include any new negligible value agreements during November 2011.
This Statutory Instrument has been laid in Parliament and completes transposition of European Council Directive 2010/24/EU. This Directive deals with cross-border assistance in recovery of taxes.
National Statistics on Child and Working Tax Credit as pre-announced have now been published.
National Statistics on Child and Working Tax Credit as pre-announced have now been published.
An updated list of documents published since the Review of Powers was announced in March 2005.
This Information Sheet explains the restrictions on the numbers of cigarettes that can be removed to home use in the period before the Budget in 2012.
Pension Schemes Services (PSS) has published an update to the QROPS list.
Import Control System downtime and maintenance release scheduled for 31 December 2011 to 3 January 2012.
The list of funds that have been approved as distributing offshore funds has been updated.
Employers who plan to take on more staff for the Olympic and Paralympic Games must check their labour providers.
Announcement - delay to personal income national statistics.
Tax receipts and taxpayers statistics for November as pre-announced have now been published.
Property transaction statistics for December as pre-announced have now been published.
The Finance Act 2011 (Bank Levy: Amendment of Netting Agreements Provisions) Order 2011.
The Tax Credits Act 2002 (Further Commencement and Transitional Provisions) Order 2011.
The application with effect from 1 January 2012 of GSP+ rates of duty for goods originating in Cape Verde.
The availability from 1 January 2012 of nil preferential rates of duty for a number of agricultural products originating in Norway under the terms of the EEA (European Economic Area) Agreement.
This Brief announces the Intrastat exemption and delivery terms thresholds and changes to reporting procedures that will apply from 1 January 2012.
The December 2011 edition has now been published.
Following the publication on 6 December 2011 of draft secondary legislation to enable individuals to access savings held in small personal pension schemes, that is, £2,000 or less, by way of lump sum payment (commutation), draft guidance has been published for consultation.
Following the publication on 6 December 2011 of draft secondary legislation to make changes to the system for transfers of pension savings to Qualifying Recognised Overseas Pension Schemes (QROPS), draft guidance has been published for consultation.
Technical Note 14 November 2011: proposal to abolish the P45/P46 forms.
A husband, wife and their three daughters have been sentenced for their involvement in a multi million pound tax and money laundering fraud following a successful investigation by HM Revenue & Customs.
This Brief announces the withdrawal of Extra Statutory Concession on parts and accessories for boats supplied to disabled people and charities.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in November 2011.
This Brief announces the withdrawal of Extra Statutory Concession on motor vehicles adapted after initial supply to disabled people.
The Department for Work and Pensions has announced some changes in Statutory Payment rates, Small Employers' Compensation rate and Percentage Threshold Scheme rates for the 2012-13 tax year.
Changes to legislation that modernise the tax rules for investment trusts - read the regulations and amendments to S1158 and S1159 Corporation Tax Act 2010 that come into force on 1 January 2012.
Read an update on the joint initiative between HM Revenue & Customs (HMRC) and key stakeholders regarding service delivery.
Following Exchange of Notes on 28 November 2011 the Double Taxation Convention between the UK and Hungary, which was signed in Budapest on 7 September 2011, will enter into force on 28 December 2011.
HM Revenue & Customs has released a range of statistics which help to explain the progress they are making in resolving Transfer Pricing issues.
From 16 December 2011 you can pay HM Revenue & Customs (HMRC) using the Faster Payments Service.
HM Revenue & Customs is upgrading the EMCS service between 31 December 2011 and 2 January 2012.
The Excise Movement and Control System (EMCS) online service demonstrator and beginners guide have been updated to include a new section about creating alert messages.
Information regarding the availability from 1 January 2012 of nil preferential rates of duty for the vast majority of agricultural, processed agricultural and fishery products originating in the West Bank and Gaza Strip.
Draft amendments to the Statutory Instrument defining specified social care schemes in England, Wales, Scotland and Northern Ireland have been published for comment and consideration.
The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011.
An announcement that the results of a user survey and consultation on Corporation Tax national statistics has now been published.
An examination of the use of information and intelligence within HM Revenue & Customs' Tax Credit Error and Fraud Strategy.
The latest ISA Bulletin is now available. It contains article about a proposed change to the ISA rules that will allow compensation payments to be reinvested in an ISA.
The Income Tax (Indexation) Order 2011.
Information about transitional arrangements for Amusement Machine Licence Duty that apply until 31 January 2013.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in January 2010. Details of any changes to the previous version can be found in paragraph 1.1.
The latest Countdown Bulletin regarding the abolition of contracting-out on a Defined Contribution basis has now been published.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in October 2010.
Crude oils that are valued using Price Reporting Agency data, updated November 2011 have now been published.
The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2011.
The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2011.
Announcement - Income Tax Liabilities Statistics (publication of Tables 2.1-2.7).
HM Revenue & Customs (HMRC) has published a reminder to traders about the next stage of EMCS which will be launched on 1 January 2012.
Official Journal updates relating to cervical collar Chapter 90 and a portable, battery-powered electronic eyewear apparatus CN codes 8528 59 40.
HM Revenue & Customs (HMRC) is offering help to employers to improve their PAYE (Pay As You Earn) information.
There has been a change to the preference code for imports of sheepmeat from countries without a preference agreement with the EU.
The statistical threshold figure for 2012 has been announced.
The link to the guidance for direct tax is now to the Business Income Manual.
The European Commission has approved for State Aid purposes the increase in the small and medium-sized enterprise Research and Development Relief to 200 per cent from 1 April 2011.
Due to a high demand for the limited places available, the pilot has closed earlier than the deadline of 31 December 2011.
HM Revenue & Customs has published a reminder to traders about the next stage of EMCS which will be launched on 1 January 2012.
National Statistics schedules for the months of January and February have now been published.
Due to the selection process for PAYE Payment Booklets for 2012-13, HM Revenue & Customs are temporarily unable to issue booklets for 2011-12.
New fallback form for use from 1 January 2012 when splitting movements of energy products.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in March 2002.
HM Revenue & Customs invites comments on draft regulations for Double Taxation Relief for groups and entities within the charge to the Bank Levy and the German Bank Levy, where Germany is the home state of the entity or group.
Pension Schemes Services (PSS) has published an update to the QROPS list.
The Rural Fuel Duty relief scheme for the Scottish Islands and the Scilly Isles comes into effect on 1 January 2012. The Brief explains how the scheme will operate and how retailers may claim relief.
Information to help employers provide correct National Insurance numbers and other employee data has now been published.
List of registered CASCs has been updated.
Publication of an updated technical note and call for evidence giving notice of the proposed withdrawal of five extra statutory concessions from 2013-14 tax year. The concessionary treatment afforded by BIM46935 is being withdrawn rather than ESC B1.
This Brief reminds traders about the forthcoming withdrawal of Extra Statutory Class Concession 3:16 relating to first time connection charges to the gas or electricity mains supply.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in January 2002.
UK/Federal Republic of Germany Bank Levy Agreement signed in London on 7 December 2011.
HM Revenue & Customs (HMRC) assesses its performance against a range of compliance, operational and customer service measures. This briefing looks at our half-yearly performance against our forecasts and targets.
UK Regional Trade in Goods estimates for the third quarter 2011 have now been published.
If you want to take part you must contact your specialist R&D Relief unit before 31 December 2011 as there are only limited spaces available.
The NINO Verification Reply (NVREP) Message Implementation Guidelines have been updated to version 3.0.
HM Revenue & Customs is reminding anyone sending their tax return online for the first time to get registered now, in good time before the 31 January filing deadline.
The bi-monthly round up of the latest developments in tax, HM Revenue & Customs service and consultations for accountants and tax professionals.
Private tutors and coaches have less than a month left to tell HM Revenue & Customs (HMRC) about any tax that they owe.
Answers to Frequently Asked Questions (FAQs) about the Tax Agreement between the UK and Switzerland signed on 6 October 2011 have now been published.
The Double Taxation Relief and International Tax Enforcement (Armenia) Order 2011.
The Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011.
The Double Taxation Relief and International Tax Enforcement (China) Order 2011.
The Double Taxation Relief and International Tax Enforcement (Ethiopia) Order 2011.
The Double Taxation Relief and International Tax Enforcement (Hungary) Order 2011.
HM Revenue & Customs (HMRC) has issued an alert to VAT-registered businesses across the UK about important changes that come into effect this spring.
Regulations effective from today have been laid and announced in a Written Ministerial Statement.
Updated guidance incorporating Budget 2011 changes.
The Government has today published draft Finance Bill 2012 clauses and other tax updates. This includes more information on announcements made on 29 November in the Autumn Statement.
HM Revenue & Customs' response to the consultation 'Establishing the future relationship between the tax agent community and HM Revenue & Customs' has been published.
This Brief concerns the decision of the Court of Justice of the European Union in respect of HMRC v - The Rank Group plc on the principle of fiscal neutrality.
Benefit cheats are being warned that Government will work with a credit reference agency (CRA) to track down fraudsters across the country.
An update on the process to obtain agent authorisation for dealing with your clients' tax credits matters has been published.
Guidance for tax agents and advisers to help manage the 31 January Self Assessment deadline.
HM Revenue & Customs has provided an update on the turnaround times for the processing of paper forms 64-8 and registrations for Self Assessment and self-employment.
The general hints to help speed up the process of paper agent authorisations have been updated to help you manage the 31 January Self Assessment deadline.
HM Revenue & Customs has announced changes to the way they handle compliance checks into direct tax avoidance schemes used by the small and medium enterprise customer group.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in September 2011. Details of any changes to the previous version can be found in paragraph 1.2.
The Tax Credit Office's 'Tax Credit Review Team' is writing to some customers to help make sure they are getting the right amount of tax credits. Find out more, including what to do if you've had one of these letters.
The ring fence expenditure supplement increases losses carried forward by companies within the oil and gas fiscal regime. The Order increases the rate of supplement from 6% to 10%.
The Corporation Tax (Variation of the Relevant Percentage) Order 2011.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in September 2011.
Forms JISA14(stats), JISA14a(stats) and JISA25(stats), which enable ISA managers to return statistical information relating to Junior ISAs have now been published.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in October 2011. It has been updated to cover changes from 1 January 2012 (not 1 October 2011 as previously advised) in the treatment of Registered Dealers in Controlled Oils (RDCOs) who send in late returns or who have outstanding returns on file.
Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.
HM Revenue & Customs publish VAT Notes quarterly. They contain a summary of all recent changes to the VAT rules and announce any future changes.
Revised information about the next stage of EMCS development scheduled for 1 January 2012 has now been published and replaces the previous details published on this site.
Monthly deadlines for Current Month Adjustment (CMA) requests to be submitted.
VAT rule-breakers have until 31 December to complete the VAT registration process under a time-limited HM Revenue & Customs campaign.
HM Revenue & Customs has published a technical note that sets out details of an amendment that is being made to the operation of the netting provisions contained within the Bank Levy.
Workplace pensions law is changing and every employer in the UK must act.
Research Reports No 156 and 157 relating to the Compliance Perceptions Survey have now been published.
The revised spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of October 2011.
A 40 year old man has been jailed for attempting to evade over £420,000 of VAT due on goods sold online.
Monthly details of HM Revenue & Customs (HMRC) expenditure with suppliers covering transactions that exceed £500 for the month of September 2011.