What's new

This page shows what has been recently added to the site. For other listings please see our News Releases, Online Service Headlines, Indirect taxes and duties updates and Guides and Business Briefs of ongoing changes and reforms to general tax and duty.

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9 February

Customs Information Paper (10) 09

New legal basis replacing Regulation 918/83 for the Community System of Duty Reliefs (CSDR).

2010-02-09
Fourth Chattels Fiscal Forum meeting minutes (PDF 27K)

Minutes from the Chattels meeting held on 7 December 2009 are now available.

2010-02-09
Distributing Offshore Funds

The list of certified funds has now been updated to show the latest position of funds which have applied for distributing fund status as at 1 January 2010.

2010-02-09
TQ:010

Commission Regulation (EU) No 7/2010 of 22 December 2009.

2010-02-09
Corporation Tax rules on manufactured payments

The Financial Secretary to the Treasury has made a written ministerial statement about Corporation Tax rules on manufactured payments. HM Revenue & Customs has published this statement along with the draft legislation and an explanatory note.

2010-02-09
agents
Pension Schemes Form - APSS107

Relief at Source claim form APSS107 has been revised and published on the Pension Schemes website.

2010-02-09
Pension Schemes Form - APSS106

Relief at Source claim form APSS106 has been revised and published on the Pension Schemes website.

2010-02-09
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 179K)

Pension Schemes Services (PSS) has today published an update to the QROPS list.

2010-02-09
agents

8 February

Working with Tax Agents: The Next Stage - Draft Legislation

Draft legislation on deliberate wrongdoing by tax agents, with commentary and explanatory note to be considered alongside the consultation document Working with Tax Agents: The Next Stage published on 9 December 2009.

2010-02-08
agents
Agent authorisation for Self Assessment

HM Revenue & Customs has published updated guidance on how agents can obtain an agent code for Self Assessment.

2010-02-08
agents
Pension Schemes Form - APSS105

Relief at Source claim form APSS105 has been revised and published on the Pension Schemes website.

2010-02-08
VAT Notes 4 2009 and supplement

VAT notes is a quarterly bulletin publicising recent changes in the VAT rules

2010-02-08
Revised Notice 703/1

The Notice explains the VAT treatment of freight containers sold or leased for export out of the EC or removal to another EC Member State. It has been updated and restructured but does not change rules or procedures.

2010-02-08
Community/Common Transit and TIR Newsletter No. 1 of 2010

Advises users of changes to CT procedures: Transit Simplifications: Requirement to notify the CCTO of any changes affecting an Authorisation or the holder's details; Requirement for EORI numbers: Exception for Common transit countries and Andorra and San Marino; Euro exchange rates.

2010-02-08
Notice 60 Intrastat General Guide

This notice provides a general guide to Intrastat for businesses which trade with other Member States of the European Union.

2010-02-08
Spotlights on avoidance schemes

New edition of 'Spotlights' includes an article on loss relief schemes that in HMRC's view do not have the intended effect. Individuals considering investing in these need to be aware that the relief claimed may be challenged and repayments withheld.

2010-02-08

5 February

HM Revenue & Customs Online Services - online filing figures

Online filing figures for Self Assessment, Business and Corporation Tax customers are now available.

2010-02-05
2009-10 Employer Annual Returns

HMRC are now starting to issue notifications to employers reminding them to file their Employer Annual Return (P35 and P14s) by 19 May 2010 and for most employers to do this online.

2010-02-05
The new Technical Guidance on the Remittance Basis (PDF 1.17MB)

This guidance was updated in August 2009 to reflect changes made in Finance Act 2009. This will move to the new 'Residence, Domicile and Remittances' manual shortly.

2010-02-05
Field allowance: deep water gas field

A draft Order has been laid introducing a new type of qualifying field for the field allowance. The Order, if approved, will extend the field allowance to remote deep water gas fields as found in the West of Shetland area.

2010-02-05
agents

4 February

HMRC Phishing Scam

Read the warning message about the new HMRC phishing scam in circulation.

2010-02-04
Excise Movement and Control System (EMCS)

EMCS Online Services Registration and Enrolment Process update - those businesses intending to use this service will need to register and enrol from 25 February 2010.

2010-02-04
Revised Notice 701/21A - Investment gold coins

This notice covers the VAT treatnment of investment gold coins and lists the investment gold coins that qualify for exemption.

2010-02-04
Revised Notice 163 - Wine Production

This notice explains the effects of the law and regulations covering the production, storage and accounting for duty on wine and made-wine.

2010-02-04
News Release: One month left to comment on HMRC proposals on working with tax agents (Opens new window)

There is one month left to respond to HM Revenue and Customs' consultation Working with Tax Agents.

2010-02-04
List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASC's has been updated.

2010-02-04
charities, agents
India-UK MOU on Mutual Agreement Procedure (PDF 32K)

The UK/India Memorandum of Understanding on Mutual Agreement Procedure cases agreed in 2004 is now available.

2010-02-04

3 February

Equality Impact Assessment - summary of consultation

HMRC responds to feedback on our EQIA Action Plan and Progress Report

2010-02-03
Notice 1 Travelling to the UK

This is an updated Notice, which reflects the changes to the customs allowances for travellers entering the UK which came in to force on 1 January 2010.

2010-02-03
Offshore Funds - Reporting Funds (PDF 21K)

A list of Offshore Funds that have applied successfully for Reporting Fund status since 1 December 2009 is now accessible. This list will be updated monthly.

2010-02-03
VAT Returns and EC Sales Lists online

Internet Service Technical Pack for software developers.

2010-02-03
Customs Information Paper (10) 07

Further information about the provisions of the Western Balkan countries for cumulation purposes.

2010-02-03

2 February

News Release: Record 6.4 million file their tax returns online (Opens new window)

A record number of taxpayers filed their Self Assessment tax returns online this year.

2010-02-02
Restricting the tax exemption for Workplace Canteens - draft legislation

HMRC has published draft legislation following the announcement at PBR 2009 to restrict the exemption for free or subsidised meals where an employee has an entitlement in conjunction with salary sacrifice or flexible benefits arrangements. See also the related Explanatory Note published today.

2010-02-02
Restricting the tax exemption for Workplace Canteens - Explanatory Note

HMRC has published an Explanatory Note to acccompany the draft legislation following the announcement at PBR 2009 to restrict the exemption for free or subsidised meals where an employee has an entitlement in conjunction with salary sacrifice or flexible benefits arrangements.

2010-02-02
Investment Manager Exemption

HM Revenue & Customs has issued clarification on The Offshore Funds (Tax) Regulations 2009 for offshore funds potentially liable to tax in respect of a UK trade carried on through a permanent establishment or agent.

2010-02-02
agents

1 February

Customs Information Paper (10) 05

Change of address for submitting export simplified procedures application forms.

2010-02-01
Customs Information Paper (10) 04

Changes to Community Customs Code Implementing Provisions (CCCIP) relating to minor SAD refinements.

2010-02-01
Customs Information Paper (10) 11

The issue of a judgement by the European Court of Justice (ECJ).

2010-02-01
Customs Information Paper (10) 12

Change of processing office for Post Clearance Demand Notices (C18) with effect from 15 February 2010.

2010-02-01
News Release: Criminals exploit Self Assessment Deadline (Opens new window)

Taxpayers should not respond to any email promising a tax repayment HM Revenue & Customs (HMRC) has warned.

2010-02-01
agents

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