HMRC Briefs issued on or after 1 January 2009 in respect of Income Tax will be listed in this area.
Revenue & Customs Brief 05/13 - issued 08 April 2013HMRC is publishing draft revised guidance on what is a repair for Direct Tax purposes to replace the guidance currently in the Business Income Manual at BIM46900 onwards and that in the Property Income Manual at PIM2020.
Revenue & Customs Brief 04/13 - issued 25 March 2013This Brief explains HM Revenue & Customs' view on the tax treatment of payments of 'trail commission' passed on to investors in Collective Investment Schemes and other associated investment products including life insurance policies.
Revenue & Customs Brief 39/12 - issued 7 January 2013Schedule 23 Finance Act 2011 - collection of National Insurance numbers and other tax identification numbers by financial institutions.
Revenue & Customs Brief 10/12 - issued 30 March 2012HM Revenue & Customs now accepts that EU/EEA seafarers were entitled to SED before 6 April 2011 if they met the full qualifying conditions for this relief.
Revenue & Customs Brief 02/12 - issued 20 February 2012This Brief explains HM Revenue & Customs change of view on the interpretation of section 319(4) ITEPA 2003. HMRC now accepts that smartphones satisfy the conditions to qualify as mobile telephones.
Revenue & Customs Brief 14/11 - issued 06 April 2011This brief explains how legislation in Schedule 10 to 2010 Finance Act allows for a higher penalty rate where income or gains that arise outside the UK are underdeclared.
Revenue & Customs Brief 17/11 - issued 01 April 2011This brief announces HM Revenue & Customs guidance on the new Special Relief which replaces equitable liability from 1 April 2011.
Revenue & Customs Brief 45/10 - issued 22 October 2010In this brief HMRC is publicising revised guidance on the meaning of a 'dwelling-house' for the purposes of the Capital Allowances Act 2001. The Capital Allowances Manual will be updated with immediate effect to reflect the revised guidance.
Revenue & Customs Brief 38/10 - issued 2 September 2010HMRC has reissued guidance on the eligibility of Finnish, Greek and Irish dividends to dividend tax credits
Revenue & Customs Brief 36/10 - issued 31 August 2010This Brief explains the factsheets that HM Revenue & Customs issue to customers during a compliance check, their purpose, what they explain, and when they will be issued.
Revenue & Customs Brief 22/10 - issued 3 June 2010 In this brief HMRC is publicising the introduction of overpayment relief and advises a change in HMRC's view of the law following a recent Court of Appeal decision in the Franked Investment Income Group Litigation.
Revenue & Customs Brief 16/10 - issued 19 March 2010The compliance checks legislation introduced a new normal four-year time limit for assessments and claims, from 1 April 2010, in schedule 39 of the Finance Act 2008. This affects Capital Gains Tax, Corporation Tax, Income Tax, PAYE and VAT.
Revenue & Customs Brief 05/10 - issued 11 February 2010HMRC's view on the application of tax statute on shares and debt held by members of DFB in that company.
Revenue & Customs Brief 77/09 - issued 16 December 2009This brief explains how the Enterprise Investment Scheme rules apply where a company is carrying on the relevant trade, preparatory work or research and development in partnership
Revenue & Customs Brief 76/09 - issued 12 January 2010New guidance on changes to the Income Tax credit for foreign dividends
Revenue & Customs Brief 71/09 - issued 9 December 2009This Revenue & Customs Brief is of interest to all businesses that buy or lease cars or that sell or lease cars to other businesses.
Revenue & Customs Brief 66/09 - issued 21 October 2009Draft legislation and guidance on changes to the Sideways Loss Relief rules.
Revenue & Customs Brief 50/09 - issued 6 August 2009This brief sets out HMRC's concerns regarding the application of tax, National Insurance and National Minimum Wage legislation in respect of temporary workers.
Revenue & Customs Brief 24/09 - issued 2 April 2009HMRC has set benchmark scale rates for particular day subsistence expenses that HMRC will accept for all employers.
Revenue & Customs Brief 20/09 - issued 1 April 2009Modernising tax relief for business expenditure on cars. This brief provides details of revisions to the draft legislation that was published in December 2008.
Revenue & Customs Brief 17/09 - issued 25 March 2009This brief explains the guidance available regarding the way HM Revenue & Customs (HMRC) deal with residence, domicile and the remittance basis of taxation to reflect the 2008 Finance Act changes, other changes from other Finance Acts and recent court decisions in this area.
Revenue & Customs Brief 16/09 - issued 2 April 2009 This Brief gives details of the Capital Gains Tax and Income Tax position of people who were shareholders in Bradford & Bingley plc and members of employee share schemes on 29 September 2008 when the company was taken into public ownership.
Revenue & Customs Brief 12/09 - issued 31 March 2009Explains HM Revenue & Customs' view that the 'error or mistake' provisions cannot be used to substitute a claim for plant & machinery allowances for an earlier claim to industrial or agricultural buildings allowances in respect of expenditure incurred in a closed year.
Revenue & Customs Brief 10/09 - issued 16 March 2009This brief outlines changes to the tax appeals system and new internal review process.