Review of Links with Large Business - Programme of Guidance Improvements

Spring 2008

Clearances procedure – Guidance on extension of the clearance process under Proposals 2 and 3

Excise Duty: Drawback (Notice 207) – Updated for previous and new policy changes

Insurance Policyholder Taxation Manual – New regulations on purchased life annuities

Insurance Premium Tax (V2-01) – Update and restructure

Penalties – Guidance on new single penalty regime across taxes from April 2008

Savings and Investment Manual – Minor updates

PAYE & NICS re-categorisation - Guidance to clarify policy when payments to workers are re-categorised as PAYE income

Summer 2008

Air Passenger Duty (Notice 550) - Updated for previous and new policy changes

Beer Duty (Notice 226) – Clarify calculation of duty in specific situations and introduce new guarantee measures for new traders

Registered Pension Schemes Manual – spreading employer contributions

Stamp Duty Land Tax Manual - Updating for new legislation and chapter on Scottish Leases, including partnerships

Tonnage Tax Manual and Capital Gains Manual – Long funding lease and leasing rules

Autumn 2008

Disclosure - Changes to the Tax Avoidance Disclosure regime to improve the identification of users of disclosed schemes

Oil Taxation Manual - Guidance on the range of changes to the North Sea fiscal regime

Residents and non-residents: Liability to tax in the United Kingdom (IR20) - Update to reflect the new rules on residence and domicile

Winter 2008/9

A Customs guide for travellers entering the UK (Notice 1) - Changes to travellers allowances (non EU) and lifting of quantitative tobacco restrictions

Duty free ship’s stores (Notice 69a) – Reformat and update to include previous policy changes

Excise goods: Holding and Movements, including export shops (Notices 197 a & b) - Reformat and update to include previous policy changes

Inheritance Tax Manual - Pensions and the IHT charges levied

Stamp Taxes on Shares manual – New manual

Excise Movement and Control System project (various) - Update to reflect the new system’s legal requirements, and guidance on how it will operate