Excise Duty
HMRC Briefs issued on or after 1 January 2009 in respect of Excise Duty will be listed in this area.
Revenue & Customs Brief 70/09 - issued 18 November 2009This Revenue & Customs Brief outlines HM Revenue & Customs (HMRC) policy in relation to amusement machines known as ‘electronic lottery terminals’ and their liability to VAT and Amusement Machine Licence Duty (AMLD).
Revenue & Customs Brief 63/09 - issued 12 October 2009This Brief outlines HM Revenue & Customs (HMRC) policy in relation to an amusement machine playing a game called 'Stacker' and its liability to Amusement Machine Licence Duty (AMLD).
Revenue & Customs Brief 55/09 - issued 20 August 2009The brief sets out HMRC's policy on bingo duty as a result of the Rank ruling, and it also reminds operators of their legal obligations for accounting for duty.
Revenue & Customs Brief 35/09 - issued 28 July 2009This brief replaces Revenue & Customs Brief 42/08. It is intended to clarify the rules for vehicles invovled in grass cutting work.
Revenue & Customs Brief 22/09 - issued 30 March 2009The fuel duty increases announced at the 2007 and 2008 Budgets and confirmed at the last Pre-Budget Report will go ahead on 1 April 2009.
Revenue & Customs Brief 10/09 - issued 16 March 2009This brief outlines changes to the tax appeals system and new internal review process.
Revenue & Customs Brief 03/09 - issued 9 February 2009This brief describes the requirement to submit HO 34 returns for tied oils, particularly in relation to warehousekeepers.
