What's new

Parents, guardians and mums and dads-to be, can find out everything they need to know about the Child Trust Fund (CTF) in a new HM Revenue & Customs (HMRC) podcast launched today.

HM Revenue & Customs (HMRC) is urging employers to file their PAYE end-of-year returns by the 19th May deadline, or they could face a penalty.

Requests for Employment Histories from HMRC, Special Section A - A New Procedure

A permanent appointment has been advertised today.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

Table 11.1 (notes), Table 11.1 - CT accruals and receipts, Table 11.2 (notes), Table 11.2 - income, allowances, deductions and tax accruals by company sector have been updated.

Statistics as pre-announced are now available.

Draft clauses and explanatory notes on UK REITS have been published for public consultation. Comments on these are invited by 23 July 2008.

HMRC's Clare Merrills offers help and advice to parents on the Child Trust Fund - the Government’s long-term savings and investment account for children born on or after 1 September 2002.

HMRC has updated the Tax Avoidance Disclosure Statistics with data for the period August 2004 to April 2008.

Please do not send any PENNOTs (new starter pension information) via the Internet as we cannot currently process them. We now hope to have this problem fixed by early May.

The Manchester map and directions are now available to view on the EmployerTalk pages.

We have published today information relating to the new pensions regulation-making powers in Finance Bill 2008.

The 2007/08 version of form P87 has been published.

An update on the consultation on Transfer of income streams and Disguised interest legislation.

A revised version of this code of practice is now available online only.

If you file SDLT returns using a CD ROM or 2D barcode be aware returns filed by these methods will not be accepted after 1 November 2008.

We have today published a revised version of the CA17 guidance.

Draft clauses and explanatory notes on Charges on Income have been published for public consultation. Comments on these are invited by 18 July 2008.

An information update on the implementation of AEO in the EC and the development of mutual recognition with third countries.

A reminder of the correct data items to include within boxes 2, 8 and 14 at import.

We have identified an issue with the updated HMRC Employer CD-ROM, which will affect the small number of employers who use the P11 tax/NICs Calculator to work out their employees’ student loan deductions.

A decrease to the number of goods originating from the USA that will attract 15 per cent additional duty rates as a result of the retaliatory action under the Byrd Amendment.

The form IHT200 (Integrated account) has been updated to take into account the change in nil rate band for death on or after 6 April 2008

HM Revenue & Customs (HMRC) is today publishing the outcome of a review of its occupation of buildings within the Belfast urban centre.

This notice cancels and replaces Notice 700/9 (March 2002) and incorporates Update 1 (May 2004).

Items in this edition include: Do you receive insurance introductory services? Tribunal decision in InsuranceWide.com Service Ltd. Are you renovating or altering disused residential premises? Three-year cap on making VAT claims. Judgment of House of Lords in Michael Fleming t/a Bodycraft and Conde Nast. Are you an Accountancy Service Provider (ASP)? Money Laundering Regulations and registration.

This is a supplement to VAT Notes 1 2008 giving details of the changes to VAT announced in the Chancellor's Budget on 12 March 2008.

The Value Added Tax (Buildings and Land) Order 2008.

Explanatory Memorandum to The Value Added Tax (Buildings and Land) Order 2008.

Correction of an error in the E16(2008) Employer Helpbook, Pay and time off work for adoptive parents: 'Latest start dates for employment with you' on page 48 are incorrect. The electronic copy now gives the correct table of dates.

Due to technical difficulties the February 2007 Child Benefit quarterly publication and the August 2007 Geographical Statistics have been delayed.

This Brief gives details of an article: VAT: Land & buildings - New Schedule 10 of the VAT Act 1994 including changes to the option to tax.

This Information Sheet announces the introduction of a new Schedule 10 to the VAT Act 1994. The new schedule has been re-written in an easier style and introduces changes to legislation governing the option to tax.

Question 6 relating to service companies on this year’s for P35 Employers Annual Return has caused considerable confusion, for which we apologise.

Updates to the Spending Review 04 Public Service Agreement Technical Notes.

The April edition of the IHT & Trusts Newsletter is now available.

We understand that some customers filing paper returns by 30 September 2007 or online by 21 December 2007 who have requested that their SA tax due to be collected through their next years coding have been asked to pay tax directly.

The Manchester event is now fully booked, please check the EmployerTalk pages on the website for other dates and venues.

The introduction of relaxed rules of origin.

We would like to announce that there will be changes to monthly property transactions statistics.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

You can now register on line as self-employed for National Insurance and Tax.

Recommendation to include HS (Harmonised System) Commodity Codes for goods on TIR Carnets.

The consultation exercise on putting benefits in kind and expenses payments through the payroll and removing the £8,500 threshold ended on 17 March. HMRC are currently considering the responses and will publish a full responses document in due course.

Automated Registration of Title to Land (ARTL) now includes Stamp Duty Land Tax. This new element of the Registers of Scotland (RoS) service was launched today in Dunfermline.

The Economic Operator Registration and Identification (EORI) Scheme.

With effect from 16 April 2008 HM Revenue & Customs (HMRC) have designated the Bond Exchange of South Africa (BESA) as a recognised stock exchange under section 1005 (1) (b) Income Tax Act 2007 as amended by Schedule 26 to the Finance Act 2007.

The foreign exchange rates and spot rates have been updated with the figures for the year to 31 December 2007 and the year to 31 March 2008.

Employers can see for themselves just how easy it is to file their end-of-year return online, in a new video podcast from HM Revenue & Customs (HMRC).

HMRC have provided a snapshot of the guidance drafted for FB 08

This briefing provides further information about our plans to modernise and transform our services for customers.

P11D, P9D and P11D(b) returns for the 2008-09 year are due by 6 July 2008

Tariff Stop Press Notice 19/08 detailing amendments to volume 2 of the printed Tariff.

Tariff Stop Press Notice 18/08 detailing amendments to volume 3 of the printed Tariff.

Revised procedure for authenticating community status declarations made on commercial documents.

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

More Child Benefit online change of circumstances are now available.

Employers can see for themselves just how easy it is to file their end-of-year return online, in a new video podcast from HM Revenue & Customs (HMRC).

New rates of interest are announced today. They cover quarterly instalment payments and early payments of corporation tax not due by instalments, in respect of accounting periods ending on or after 1 July 1999.

This note confirms that SDLT60s are no longer needed for any transactions and summarises the new rules for notification thresholds for SDLT.

We would like to annouce that the ISA distributional tables 9.7 - 9.12 will be delayed until 30th May.

The Statutory Maternity Pay calculator on the HMRC website has now been uprated with the new rate which is payable from the first complete week of SMP starting on or after 6 April 2008. If you have used the calculator to calculate SMP payable to your employee for any weeks starting on or after this date you may need to recalculate using the new rates.

An additional FAQ about the proposed changes to the residence and domicile tax rules relating to 'Taxation of income arising from a non-UK resident trust' has been added today.

An additional FAQ about the proposed changes to the residence and domicile tax rules relating to 'Grandfathering provisions for offshore mortgages' has been added today.

Revised indexation table reflecting RPI for March 2008

The RCAT workshop and presentation venues information has been amended to show additional choices & the removal of others’.

IHT210A has been updated to reflect the new Inheritance Tax nil rate band from 6 April 2008.

What you need to know before 18 May 2008. Income Tax rates change on 18 May 2008.

Employer Bulletin Issue 29 is now available. Aimed at employers and agents it contains important information and news about topics affecting the operation of payroll.

The guaranteed annuity calculator has been updated to reflect the change in basic rate income tax from 6/4/08.

We have published a Response Document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (07) 42. The document also shows how we have dealt with the comments received.

A draft clause and schedule and explanatory notes on UK representatives of non-UK residents have been published for public consultation. Comments on these are invited by 11 July 2008.

Minutes of the meeting of 13 September 2007 are now available

The Belfast event is now fully booked, please check the EmployerTalk pages on the website for other dates and venues.

The revised Tax Table routine for Free of Tax (FOT) arrangements is now available.

Corporation Tax (CT) Online, General - other, PAYE (PAY As You Earn) Online and Self Assessment (SA) Online have been updated.

The Gudiance Notes for savings income reporting have been updated.

Minutes of the meeting of 28 February 2008 are now available.

Forthcoming changes to HMRC's Online Return and Forms - PAYE service.

TC600 notes, TC603R notes, TC602(SN) and TC603RD notes and form TC825.

The Cardiff map and directions are now available to view on the EmployerTalk pages.

Replacing current leaflet with modified version

Update of interest rates table with new interest rate, effective from 11 April 2008.

This Brief gives details of an article: Inheritance tax and valuation of gifts involving a Discounted Gift Scheme

Important information on Export Licences from the Business Enterprise and Regulatory Reform (BERR)

Please do not send any PENNOTs (new starter pension information) via the Internet because we cannot currently process them. We hope to have the problem fixed by the end of April. If you need to send us a PENNOT before we have resolved the problem please send paper versions.

Year ending 31 December 2008.

The introduction of new document codes which will give AEOs the option to include their certificate number in Box 44 of the SAD.

HM Revenue & Customs (HMRC) has launched the latest in its series of award-winning podcasts for tax agents and intermediaries.

Updates to the payroll test data for software developers are available.

Guidance and examples on how the 10% starting rate for savings income works.

A summary of the comments received on the draft clauses published with Paper CC/SC (07) 40. The document also shows how we have dealt with the comments received.

New updated table 1.2 on Tax receipts and taxpayers

The Directions which define 'electronic return' for the purposes of the SA filing dates are now available. The Directions also update and consolidate previous directions relating to the SA Online service.

An updated document is now available.

HMRC has launched a new podcast for agents on self assessment.

With the introduction of the new clearance process (announced on 1 April 2008) the Revenue and Customs Brief 41/07 is being withdrawn. This brief gave details of an early extension of clearance work in two particular areas of tax law - Stamp duty land tax from Royal Assent of Finance Act 2007 and Substantial Shareholding Exemption from 01 June 2007. Applications in respect of these two areas should now be made in accordance with the new process.

Millions of new look tax returns will be dropping onto doormats from this week, following a revamp of the main self assessment (SA) tax return.

The minutes of the Consultation Goup Meeting 15 January 2008 are now available

Update 1 March 2008. This update has been added at the end of the notice.

This notice cancels and replaces Notice 550 (January 2003).Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Update 1 March 2008. This update has been added at the end of the notice.

Update 1 March 2008. This update has been added at the end of the notice.

This Brief gives details of an article: Obligation of local authorities to deduct tax from interest

This Notice is our Statement of Practice on the circumstances where we may require security for Insurance Premium Tax, Landfill Tax, Aggregates Levy and Climate Change Levy.

Form HO34 has been amended to bring it under the HMRC banner and to make it easier to use.

We are open for business from 9 April as planned for the online submission of employee starter and leaver information (P45s and P46s). However we have found that we cannot currently process PENNOTs (new starter pension information) correctly.

Research to evaluate the impact of the redesigned main tax return on customer experience.

May schedule of National Statistics publications

The recent Statement of Practice (04/07) explains how the legislation covering ATCAs will be applied in practice.

Details of a direct taxes trial taking place in Manchester concerning internal reviews.

The final version of the ISA Guidance Notes, which explain how the ISA rules operate from 6 April 2008 is now available.

The ISA Factsheet has been updated to reflect the recent changes to the ISA scheme

The first ISA Bulletin is now available. It contains articles on the 2008 ISA Guidance Notes and the HMRC Inspection.

Guidance notes available covering 2008/09. A Spreadsheet template is now available for submission of S17/18 and ESD Returns. This spreadsheet can be used by customers who previously submitted on paper but who are not able to move to full magnetic media file formats.

From 6 April 2008, HMRC has increased the tax and NIC free guideline rate employers can pay home working employees without keeping records from £2 to £3 per week.

This is the first edition of a quarterly publication giving information to assist software developers.

A meeting of the Large Processing Office (LPO) Working Together forum is taking place on 11 April.

This Brief gives details of an article: Eurobonds and deduction of tax.

This Information Sheet provides some of the leading currency exchange rates required by non-EU businesses registered for the Special Scheme in the UK to help them complete declarations and make payments to Customs and Excise in sterling (GBP), for reporting period ending March 2008.

From 6 April 2008 the nil rate band for Inheritance Tax increased to £312,000.

The 2007-08 forms, notes and helpsheets have now been published.

There have been some changes to the SA Tax Returns guide (or ‘Big Book’) for 2007-08 as a result of the redesign of the SA Main Tax Return and associated guidance.

An updated list is now available.

We've identified a problem with SA 109 returns (Non-Residence in, Domicile outside, the UK) for the year ended 5 April 2007. There’s no need to take any action at this stage.

Over the years, some employers have reached local agreements with their local tax office and these have not complied with our national PAYE operating guidelines.

Temporary fixed term appointments are advertised today.

The minutes to the meeting on January 17th have now been published

A number of contractors in the construction industry have told us that, although they posted their monthly returns in plenty of time to reach us by the due date of 19th of the month, they still received a late-filing penalty.

We have now added a home page for the Compliance Reform Forum where you can find information about the group including the minutes to its meetings and contact details.

FAQs about the proposed changes to the residence and domicile tax rules.

The new form PLA6 for claiming exemption from Income Tax on the capital element of a Purchased Life Annuity is now available

Form P7X provides details of the Tax codes to use from 18 May 2008.

Due to a scheduled upgrade this service will be unavailable. We apologise for any inconvenience this may cause. Users of Third Party Software can file as normal but will receive delayed responses to their submissions between these times.

List of approved promoters/agents and merchandisers updated.

Notification of maintenance work.

The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008.

Explanatory Memorandum to The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008.

April 2008 Contracting-out rates and information.

New internal guidance on considering requests for interim payment of VAT whilst verification is continuing or a decision on input tax is being litigated.

The Minutes of the February meeting of the Consultative Committee and the March meeting of the Steering Committee have now been published.

The new versions of the R40(2008) and the R40(2008) guidance notes are available from April 2008.

Draft clauses and Explanatory Notes on permanent establishments and UK representatives have been published for public consultation. Comments on the latest set of draft clauses are invited by 27 June 2008.

Draft clauses and Explanatory Notes on Distributions have been published for public consultation. Comments on the latest set of draft clauses are invited by 27 June 2008.

This Brief gives details of an article: New penalties for errors in returns and documents.

We have now published a new Forums home page which includes links to a list of our regular forums and a schedule of all meeting dates in 2008.

We have today updated the key features page.

The latest edition is now available.

The information relating to non-resident trusts has been updated.

The latest version of the information leaflet CH5, giving advice about Child Benefit for people coming from or going abroad is now available.

This brief gives details of an article: Extension of non-statutory clearances service for HM Revenue and Customs (HMRC) business customers.

The extended clearances service announced at PBR 2007 has now been rolled out to all business customers.

A redesign of the entire form has been published today.

Consultation paper on paper tariff ending 25 April 2008.

The minutes to the meeting on 22 January 2008 have now been published.

Monthly cumulative list of sports clubs which have registered as CASCS as at 1 April 2008.

We are introducing one of the first pieces of cross cutting tax legislation to make the tax system simpler and more consistent. It establishes new penalties, which aim to help those who try to comply, and come down hard on those who don’t.

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