HMRC Briefs issued on or after 1 January 2009 in respect of Excise Duty will be listed in this area.
Revenue & Customs Brief 46/11 - issued 4 January 2012 Following HMRCs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities, the grass cutting guidance has been updated.
Revenue & Customs Brief 45/11 - issued 4 January 2012 This Brief provides guidance on the use of red diesel by vehicles used for snow clearance/gritting following HM Revenue & Customs review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities.
Revenue & Customs Brief 40/11 - issued 9 December 2011The 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
Revenue & Customs Brief 33/11 - issued 30 August 2011Brief outlining HMRC's position after the Dransfield Novelty Company and others Tribunal decision concerning the duty liability of lottery machines.
Revenue & Customs Brief 31/11 - issued 3 August 2011A new R&C brief explaining changes to the treatment of products falling under CN code 3811 at 1 July 2012.
Revenue & Customs Brief 22/11 - issued 13 June 2011This brief clarifies the Climate Change Levy (CCL) guidance in Notice CCL1/2 Combined heat and power schemes which deals with the circumstances in which electricity from a combined heat and power station can be acquired by an electricity utility.
Revenue & Customs Brief 12/11 - issued 01 April 2011This brief explains which excise duties will see time limits increase from three years to four, and the transitional arrangements that will apply between 1 April 2011 and 31 March 2012.
Revenue & Customs Brief 11/11 - issued 11 March 2011 The purpose of this is Brief is to explain some changes that are being made to the legislation relating to the lower rate of landfill tax.
Revenue & Customs Brief 08/11 - issued 3 March 2011 The purpose of this is Brief is to explain some changes that are being made to the legislation relating to the lower rate of landfill tax.
Revenue & Customs Brief 06/11 - issued 2 February 2011 This Brief gives details on a change to how CCL (Climate Change Levy) will be charged on natural gas in Northern Ireland.
Revenue & Customs Brief 42/10 - issued 26 September 2010 This Revenue & Customs Brief announces the suspension of the Northern Ireland Aggregates Levy Credit Scheme with effect from 1 December 2010.
Revenue & Customs Brief 23/10 - issued 10 May 2010 This Revenue & Customs Brief provides information on a relief scheme being introduced on 1 April 2010 for biodiesel produced from waste cooking oil.
Revenue & Customs Brief 18/10 - issued 29 March 2010 This Revenue & Customs Brief provides information about relief scheme being introduced for biodiesel produced from waste cooking oil which can continue to benefit from a 20 pence per litre duty differential for 2 years.
Revenue & Customs Brief 06/10 - issued 9 March 2010 This brief outlines HMRC's policy in relation to quiz games played on machines and their liability to Amusement Machine Licence Duty (AMLD). It also covers the treatment of arrears of AMLD which may be due in law.
Revenue & Customs Brief 106/09 - issued 7 January 2010 This Revenue & Customs Brief provides clarification of what HMRC mean by 'sole agent' in the context of the Marine Voyages Relief scheme (MVR).
Revenue & Customs Brief 70/09 - issued 18 November 2009 This 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 2009 This 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 2009 The 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 10/09 - issued 16 March 2009 This brief outlines changes to the tax appeals system and new internal review process.
Revenue & Customs Brief 03/09 - issued 9 February 2009 This brief describes the requirement to submit HO 34 returns for tied oils, particularly in relation to warehousekeepers.
