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

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31 October 2013

National statistics: Corporation Tax receipts and liabilities - Tables 11.1B-11.10

These tables provide breakdowns of the Corporation Tax receipts and Corporation Tax liability by number, income, allowances, deductions, company sector and financial year.

2013-10-31
National statistics: Capital Gains Tax tables 14.1-14.8, TA.7

The tables in this publication provide breakdowns of the number of Capital gains taxpayers, gains and tax accruals (liabilities) by year of disposal.

2013-10-31
National statistics: Liable and Non-Liable Property Transactions (table 16.5)

These statistical figures are based on a count of stamp duty land tax certificates issued, for residential and non residential transactions, where the transaction value is £40,000 or above.

2013-10-31

30 October 2013

Customs Information Paper (13) 67 (PDF 20K)

Community Transit procedures at the London Gateway port.

2013-10-30
Customs Information Paper (13) 66 (PDF 47K)

The National Clearance Hub - move from Custom House, Salford to Ralli Quays, Salford.

2013-10-30
Notice 700/8: Disclosure of VAT avoidance schemes

This notice cancels and replaces Notice 700/8 (February 2006). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2013-10-30
vat;agents
Notice 703: VAT - Exports of goods from the United Kingdom

This notice cancels and replaces Notice 703 (August 2006). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2013-10-30
charities;ct;vat;agents
National Statistics: Announcement - Preliminary estimate of the VAT gap for 2012-13

We can now confirm the Preliminary estimate of the VAT gap for 2012-13 publication will be released on Wednesday 4th December.

2013-10-30

29 October 2013

Compensating adjustments technical note (Opens new window)

HMRC has published an amended technical note on ‘compensating adjustment’ rules. Legislation giving effect to the changes to the transfer pricing code takes effect from 25 October 2013.

2013-10-29
agents

28 October 2013

Outstanding Class 2 National Insurance Contributions to be collected from PAYE

From April 2014 HMRC may collect outstanding Class 2 NICs by adjusting the tax codes.

2013-10-28
agents
Basic PAYE Tools - new version

Basic PAYE Tools RTI has been updated - version 13.2.13232 is now available for users of Windows and Linux operating systems and version 13.2.13231 is available for users of the Mac operating system.

2013-10-28
agents

25 October 2013

Notice CCL1/2: Combined heat and power schemes

This notice cancels and replaces the previous version in November 2011. Details of any changes to the previous version can be found in paragraph 1.2.

2013-10-25
vat
Tariff Stop Press Notice 38/13

Amendment to volume 2 of the printed version of the UK Trade Tariff.

2013-10-25
Statutory Instrument 2013/2472 and Explanatory Memorandum (Opens new window)

The Finance Act 2009, Sections 101 and 102 (Annual Tax on Enveloped Dwellings) (Appointed Day) Order 2013.

2013-10-25
agents;vat

24 October 2013

Custom Information Paper (13) 65 (PDF 15K)

Statistical threshold: sterling figure to apply for 2014.

2013-10-24
Customs Information Paper (13) 64 (PDF 21K)

Tariff classification of monitors.

2013-10-24
RDR1 - Residence, domicile and the remittance basis

RDR1 is a guide for UK residents and non-residents on the residence, domicile and remittance basis rules for tax years 2012-13 onwards. It replaces the booklet HMRC6.

2013-10-24
agents;ct

23 October 2013

Guernsey and Jersey - Exchange of letters

Exchange of Letters amending the 2009 Tax Information Exchange Agreements (TIEAs) were signed in London on 22 October 2013.

2013-10-23
HMRC develops a new approach to Business Records Checks

HMRC are changing their Business Record Check activity to ensure it better targets help to those who are likely to have inadequate records.

2013-10-23
agents;vat;ct
Limits on Income Tax reliefs - Guidance (PDF 104K)

HMRC has published guidance on the limits on Income Tax reliefs enacted in the Finance Act 2013 and having effect from the tax year 2013-14.

2013-10-23
agents
Seed Enterprise Investment Scheme (SEIS) - Background

The SEIS Guidance has been updated to include details of the extension to 2013-14 for capital gains tax reinvestment relief at half the rate.

2013-10-23
ct;agents
Seed Enterprise Investment Scheme (SEIS) - How the Companies qualify?

The SEIS Guidance has been revised to include details of the amendment to the independence condition for companies in respect of any on-the-shelf-period.

2013-10-23
ct;agents
UK signs Agreements for Automatic Information Exchange with Guernsey and Jersey

The UK has published Intergovernmental Agreements to Improve International Tax Compliance that were signed with both Guernsey and Jersey on 22 October 2013.

2013-10-23
agents;vat;ct

22 October 2013

Agent Update 38 (PDF 535K)

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.

2013-10-22
agents;vat;ct
Research and Development (R&D) Relief for Corporation Tax

Draft Guidance on R&D expenditure credit,with examples and notes has been published for comment by 31 January 2014.

2013-10-22
agents;ct
Draft Statutory Instrument: Additionally-developed Oil Fields Order 2013 (Opens new window)

The draft Additionally-developed Oil Fields Order 2013 has been published.

2013-10-22
agents;ct
National statistics: Number of residential property transaction completions with value £40,000

Property Transaction completions with value £40,000 completed within the month of September 2013

2013-10-22
National statistics: Tax and NICs receipts - statistics table

Tax and NICs receipts, information and analysis updates for the month of September

2013-10-22

21 October

PAYE Desktop Viewer (PDV) - required update for all users

HMRC has updated the PDV application. All PDV users should download and install the new version of the PDV now to ensure that they can view the latest versions of these notices.

2013-10-21
agents
Customs Information Paper (13) 63 (PDF 17K)

Use of Form C81 - To amend a Customs Export/Re-Export Declaration.

2013-10-21
Revised Notice 708 (October 2013)

Notice 708 updated to incorporate changes to approved alterations and substantial reconstructions.

2013-10-21
vat;agents
Revised Notice 702 Imports (October 2013)

Revised notice 702 (October 2013). This notice cancels and replaces Notice 702 (July 2013) details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2013-10-21
vat;agents
Automatic cancellation of a PAYE scheme

From 28 October 2013 HMRC will be issuing letters to employers to cancel PAYE schemes where there has been no activity for 120 days.

2013-10-21
agents
Helping employers keep up to date with their PAYE

From today HMRC are introducing a series of new electronic messages to help employers keep their PAYE up to date.

2013-10-21
agents
Pension liberation

Increasing pension liberation activity is putting the integrity of the tax relief afforded to pension savings at risk. HM Revenue & Customs is taking action to protect this tax relief and have changed their processes for dealing with pension scheme registrations and transfer requests.

2013-10-21
agents

18 October 2013

Notice CCL1/3 A general guide to the main rates of Climate Change Levy

The latest version of this notice is now available. It cancels and replaces the previous version in May 2012. Details of any changes to the previous version can be found in paragraph 1.2.

2013-10-18
vat;agents
Notice CCL1 A general guide to the main rates of Climate Change Levy

The latest version of this notice is now available. It cancels and replaces the previous version in May 2012. Details of any changes to the previous version can be found in paragraph 1.2.

2013-10-18
vat;agents
Treatment of Class 2 contributions recovered through the PAYE tax code (Opens new window)

The Department for Work & Pensions has published draft regulations about the treatment of class 2 contributions recovered by HMRC through the PAYE tax code for the purposes of social security benefits.

2013-10-18
agents
PAYE Real Time Information: Filing and paying HMRC

A reminder to employers about the PAYE filing and payment position for employers reporting PAYE in real time.

2013-10-18
agents
National Statistics: Child Trust Fund Statistics

These statistics provide information on Child Trust Fund accounts opened for children born between 1 September 2002 and 2 January 2011.

2013-10-18

17 October 2013

Statutory Instrument 2013/2600 and Explanatory Memorandum (Opens new window)

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2013.

2013-10-17
agents
Draft guidance on the DOTAS regime for Annual Tax on Enveloped Dwellings (PDF 106K)

Draft guidance has been published on the Disclosure of Tax Avoidance Schemes (DOTAS) Annual Tax on Enveloped Dwellings (ATED) for information and comment.

2013-10-17
agents;ct

16 October 2013

Revised VAT Notice 701/05 Clubs and associations

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

2013-10-16
vat;agents
New rules on using red diesel when gritting have been laid before Parliament (Opens new window)

Changes to the Hydrocarbon Oil Duties Act 1979 (HODA) allowing certain agricultural vehicles to use red diesel when gritting have been laid before the House of Commons.

2013-10-16
HMRC online services: maintenance work to go ahead this weekend

The postponed IT upgrade will take place this weekend and to lessen the impact on you and your business we are reducing to an absolute minimum time necessary to make the changes.

2013-10-16
vat;agents;ct
PAYE Real Time Information (RTI) pilot employer research (PDF 317K)

HMRC has published the findings of their research with RTI pilot employers about the impact on end of year PAYE activities.

2013-10-16

15 October 2013

Issues in Customs & International Trade area - JCCC Customs Newsletter 40 (PDF 67K)

Newsletter with reports on EU/international meetings, projects and changes in Customs September 2013 edition.

2013-10-15
agents
Reporting Offshore Funds

The list has now been updated to include the funds that have entered the Reporting Fund Regime as at 14 October 2013.

2013-10-15
agents;ct
List of authorised Individual Savings Account (ISA) managers (PDF 195K)

The latest (October 2013) list of authorised ISA managers is now available.

2013-10-15
agents
National Statistics: Announcement - addition to Table 10.2 Charities - Cost of Tax Relief

Table 10.2 Charities - Cost of Tax Relief will include interim data on amounts paid out under the Gift Aid Small Donations Scheme (GASDS).

2013-10-15
agents
Customs Information Paper (13) 62 (PDF 18K)

Work to recast the Modernised Customs Code has now concluded and the Union Customs Code has been published.

2013-10-15
agents
The National Insurance Contributions (NICs) Employment Allowance

Up to £2,000 off Employer Class 1 NICs each year from 6 April 2014

2013-10-15
agents
Category 1 crude oil values (PDF 52K)

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

2013-10-15
agents
Chancellor's Autumn Statement 4 December 2013

The Autumn Statement 2013 will be made by the Chancellor of the Exchequer, George Osborne on Wednesday 4 December.

2013-10-15
vat;agents;ct
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 August 2013.

2013-10-15
agents

14 October 2013

Revised Notice CCL1/1 (October 2013): Registering for Climate Change Levy

Revised notice CCL1/1 (October 2013). This notice cancels and replaces Notice CCL1/1 (May 2012).

2013-10-14
vat
Uruguay Tax Information Exchange Agreement

A Tax Information Exchange Agreement was signed with Uruguay on 14 October 2013.

2013-10-14
agents;ct
Isle of Man - Exchange of Letters

An Exchange of Letters with the Isle of Man was signed on 10 October 2013.

2013-10-14
agents;ct
UK and Isle of Man sign Agreement to Improve International Tax Compliance

The UK has published an Intergovernmental Agreement to Improve International Tax Compliance that was signed with the Isle of Man on 10 October 2013.

2013-10-14
agents;ct
Pay PAYE Settlement Agreements

Make sure you pay 2012-13 PAYE Settlement Agreement payments of tax and Class 1B NICs by the deadline or you may get a late payment penalty. When paying use the reference number on your PSA payslip, beginning with 'X', not your Accounts Office reference.

2013-10-14
agents
New QROPS forms APSS 251 and APSS 253

These forms have been amended as a result of Statutory Instrument 2259 and should be used from 14 October 2013.

2013-10-14
agents

11 October 2013

Revised Notice 708 (October 2013): Buildings and construction

Notice 708 updated to incorporate changes to approved alterations and substantial reconstructions.

2013-10-11
vat;agents
Revised Notice 709/1 (October 2013): Catering and take-away food

This notice cancels and replaces Notice 709/1 (November 2011) and incorporates the guidance contained in VAT Information Sheet 12/12.

2013-10-11
vat;agents
Revenue & Customs Brief 31/13

This Brief replaces Revenue & Customs Brief 30/13 - issued 10 October 2013 and gives interested parties more details about how the UK Government proposes to suspend certain exemptions, exclusions and reliefs contained within the aggregates levy.

2013-10-11
vat
National statistics: Measuring tax gaps 2013

Statistics relating to estimates of tax gaps - the difference between tax collected and that, which in HMRC view, should be collected.

2013-10-11

10 October 2013

Revenue & Customs Brief 30/13

This Brief gives interested parties more details about how the UK Government proposes to suspend certain exemptions, exclusions and reliefs contained within the aggregates levy.

2013-10-10
vat
Framework for Higher Education Institutions Partial Exemption Special Methods (PDF 462K)

A new version of the Framework for Higher Education Institutions Partial Exemption Special Methods has been published. The document is agreed with the British Universities Finance Directors's Group, and the Higher Education Funding Council for England.

2013-10-10
agents;vat

9 October 2013

Revised notice CCL1/4 (October 2013)

Revised notice CCL1/4 (October 2013). This notice cancels and replaces Notice CCL 1/4 (May 2012).

2013-10-09
vat
Customs Information Paper (13) 61 (PDF 19K)

Tariff classification of set-top boxes.

2013-10-09
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 August 2013.

2013-10-09

8 October 2013

National Statistics: Income Tax deducted from pay (Table 2.10)

Change made to the annual publication date of National Statistics on Income Tax deducted from pay (Table 2.10).

2013-10-08

7 October 2013

Gift Aid repayments - no more R68(i) claims

HMRC no longer accept Gift Aid repayment claims made on R68(i) forms. You must now use the Charities Online service.

2013-10-07
agents;charities
Pensions Newsletter 59 (PDF 49K)

The October 2013 edition has now been published.

2013-10-07
Pension Statements and the Annual Allowance Checking Tool

A new tool has been released so that pension scheme members can check whether they need to calculate an annual allowance tax liability and complete a Self Assessment tax return.

2013-10-07
agents

4 October 2013

Revenue & Customs Brief 29/13

This Brief sets out HMRC position following the decision by the Court of Appeal in the case of ITV Services Ltd (ITV). The case concerned the employment status for National Insurance contributions purposes of actors engaged by ITV under specific contract types.

2013-10-04
agents
Minutes of the Pension Industry Stakeholder Forum 29 April 2013 (PDF 54K)

HMRC has published minutes from the Pensions Industry Stakeholder Forum.

2013-10-04
Tariff Stop Press Notice 37/13

Latest amendments to Volume 2 of the printed version of the printed Tariff and Customs Handling of Import & Export Freight (CHIEF) applicable from 01 October 2013.

2013-10-02

3 October 2013

VAT Information Sheet 12/13: Electronically supplied services: special scheme for non-EU businesses

This information sheet is to inform customers of an increase in VAT rate in Italy which is to take effect from 1 October 2013.

2013-10-03
vat;agents
JCCC Customs Newsletter 39 - Issues in the Customs and International Trade area (PDF 82K) - updated

Newsletter with reports on EU/international meetings, projects and changes in Customs June 2013 edition - updated.

2013-10-03
HMRC relationship with tax agents

HMRC has updated their guidance on the Tax Agent Strategy - including an update on the Agent and Client Statistics pilot.

2013-10-03
agents
PAYE for employers: Update to Expatriate Employers Frequently Asked Questions (PDF 73K)

The questions and answers now include important information for users of EP Appendix 5 and 6.

2013-10-03
agents

2 October 2013

New and updated charity guidance

HMRC have published a Gift Aid Small Donations Scheme helpsheet and have also updated the detailed guidance on both non-charitable expenditure and tainted charity donations.

2013-10-02
agents;charities
Statutory Instrument: 2013/2241 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Amendment) (No. 2) Regulations 2013.

2013-10-02
agents;charities;vat
Tariff Stop Press Notice 36/13

Latest amendments to Volume 3 of the printed version of the UK Trade Tariff.

2013-10-02
HMRC Tax Receipts Between England, Wales, Scotland & Northern Ireland

This publication apportions total UK tax receipts to England, Wales, Scotland and Northern Ireland. It attempts to measure the true economic incidence of taxation, based on the underlying activity, which can often differ from how or where the tax receipts are collected.

2013-10-02

1 October 2013

Revised notice 453 (October 2013)

Revised notice 453 (October 2013). This notice cancels and replaces Notice 453 (July 2012).

2013-10-01
vat;agents
Draft guidance on the DOTAS Finance Act 2013 changes is published today (PDF 57K)

Draft guidance on the changes to Disclosure of Tax Avoidance Schemes (DOTAS) for Finance Act 2013 is published for information and comment.

2013-10-01
agents

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