This page shows what has been recently added to the site. For other listings please see our News Releases, Indirect taxes and duties updates and Guides and Business Briefs of ongoing changes and reforms to general tax and duty.
RSS
for Whats New | What is RSS?
The latest TDSI Bulletins are now available. The Bulletins contain articles on the form R85/Helpsheet 2011 and the new rules for Qualifying Time Deposits from 6 April 2012.
The list of funds that have been approved as distributing offshore funds has been updated.
Rejected Imports: Change to Procedure when submitting C&E 1179 Claims.
Changes in the VAT treatment of natural gas and electricity.
A new guide for EMCS users giving additional information about Combined Nomenclature (CN) codes which are rejected on EMCS is now available. This complements the guide to completing an eAD.
The spreadsheet set out details of HMRC's paid items for more than £25,000 for the month of March 2011.
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.
Statistics as pre-announced are now available.
A Tax Impact and Information Note has been published on The Skipton Fund Limited (Application of Sections 731, 733 and 734 of the Income Tax (Trading and Other Income) Act 2005) Order 2011, which concerns compensation payments to individuals infected with Hepatitis C.
The bi-monthly round up of the latest developments in tax, HM Revenue & Customs service and consultations for accountants and tax professionals.
Guidance to help you complete your P35 Employer Annual Return correctly.
HM Revenue & Customs has launched a new strategy to tackle tobacco smuggling.
About 50,000 plumbers, gas fitters and heating engineers will start receiving letters this month from HM Revenue & Customs (HMRC) alerting them to the chance to take advantage of a special time-limited tax plan to put right any gaps that might exist in their tax affairs.
This notice has been updated and replaces the previous version in January 2011 and any subsequent updates.
New VAT registration and deregistration thresholds effective from 1 April 2011.
HM Revenue & Customs have issued the first penalty notices to those employers with 50 or more employees who have not sent their in year forms P45 and P46 online.
What factors should arouse your suspicions when dealing with prospective customers and suppliers?
Consultation on personal wealth, results and HM Revenue & Customs response.
Frequently asked questions (FAQ) and answers about imports of low value goods and the low value bulking concession have been published.
New EU import procedures introducing increased checks on feed and food imports from Japan coming into force on 28 March 2011.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
UK Import Control System (ICS) - IE 313 Amendment issues.
HMRC is changing the addresses shown on PAYE and Self Assessment forms and letters for individuals and employees to PO Boxes.
This publication has been updated to correct an error and to revise the rates of the Approved Mileage Allowance Payments following the Budget on 23 March 2011.
The list of funds that have applied to enter the reporting fund regime as at 8 April 2011 has been updated.
The Value Added Tax (Input Tax) (Amendment) Order 2011.
Frequently asked questions on importing and exporting have been updated with new information.
New and amended technical specifications and notes of the CHIEF STE Working Party meetings have been published.
HMRC is to offer employers who have utilised Employee Benefit Trusts the opportunity to resolve outstanding enquiries.
Amendment to National Insurance regulations to reflect the reduction in the amounts that can be disregarded for higher earners who join an employer's scheme from 6 April 2011.
Updates on HMRC's scanning facility for incoming post in relation to customer returns.
Commission Regulation (EC) No 2658/87of 23 July on the tariff and statistical nomenclature and on the Common Customs Tariff.
The way that HMRC deals with Self Assessment registrations and agent authorisations has changed
The Financial Secretary to the Treasury has announced the Government's response to the call for evidence on early access to pension savings and pensions tax rules for those with small pension pots, which closed on 25 February 2011.
HM Revenue & Customs (HMRC) is doubling the number of specialist officers cracking down on labour providers who fail to pay their tax. These specialist officers are expected to bring in an additional half a billion pounds of tax over the next four years.
Employers across the UK are being urged to file their Employer Annual Return (P35 and P14s) online by 19 May, or they could face a penalty.
The latest ISA Bulletin is now available. It contains an article the draft regulations for Junior ISAs.
This information pack has been updated and acts as a basic guide for anyone wishing to import or export goods.
Your 2010-11 Employer Annual Return (P35 and P14s) is due 19 May, but you can send it as soon as it is ready.
Two more toolkits have been published to make it easier for tax agents and advisers to get their clients' tax returns right. These toolkits cover company losses and chargeable gains for companies.
This Statutory Instrument published on the Legislation website giving details of special National Insurance contribution rate for share fishermen that applies for the 2011-12 tax year.
The latest list of authorised ISA managers is now available.
The calendar for tax agents showing key dates for submitting returns and making payments in 2011-12 is now available.
The new version of the R43 non resident individual claim for allowances is now available.
Further amendments relating to PAYE Regulations and employee share schemes have now been published. The Statutory Instrument and the Explanatory Memorandum can be found following this link.
The Tax Information and Impact Note (TIIN) regarding further amendments relating to the PAYE Regulations and employee share schemes have now been published.
Completion of box 36 of the SAD (C88) - preference status, when claiming quotas.
The Enactment of Extra Statutory Concessions Order 2011.
Issue 38 of the Employer Bulletin is now available. Aimed at Employers and Agents it contains important information and news about topics affecting the operation of payroll.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
HM Revenue & Customs (HMRC) publish VAT Notes quarterly and after each Budget. The Budget Supplement contains a summary of all the VAT Budget measures.
This bulletin tells you about regulations amending the CTF (Child Trust Fund) Statement Rules that HM Revenue & Customs laid before Parliament on 30 March.
Amending all CPC (Customs Procedure Codes) within the 07 series to reflect the introduction of the registered consignor regime.
This document jointly created by HMRC and the Association of British Insurers (ABI) provides guidance on creating Partial Exemption Special Methods (PESMs) for the insurance sector.
Updates the tables for the simplified method of calculating VAT on private use of company cars, dealer demonstrator vehicles and rental cars to take into account changes to the standard rate of VAT.
Tax professionals in HM Revenue and Customs (HMRC) will now be able to gain Tax Professional Qualifications (TPQs) accredited by Manchester Metropolitan University (MMU).
Following recent legislation it is possible to claim a refund of Class 1A National Insurance contributions paid in respect of foreign holiday homes bought through a Limited Company in the same way it was possible to claim a refund of tax.
Child Trust Fund (CTF) Local Authorities Bulletin 17 is now available.
Discussion paper, draft legislation and Tax Information and Impact Note covering proposal to increase the coding out limit to £3,000.
In order to avoid paying late you must make sure HMRC have cleared funds by the payment date.
New HMRC Commissioners' Directions in respect of PAYE Online have been added to the electronic business pages on the HMRC website.
The Child Trust Funds (Amendment No. 2) Regulations 2011.
Latest revisions to Child Trust Fund Regulations (April 2011).
The latest guide to completing the Company Tax Return has been published.
This notice has been updated and replaces the previous version in January 2011 and any subsequent updates.
The new Stamp Duty Land Tax (SDLT) return forms are now available and can be used from now on.
HM Revenue & Customs (HMRC) have updated the 'Guide to completing an eAD'.
The Climate Change Levy (Suspension of Transport Exemption) Order 2011.
The Climate Change Levy (Suspension of Recycling Exemption) Order 2011.
The Landfill Tax (Qualifying Material) Order 2011.
The 2010-11 Self Assessment Technical pack for Software Developers has been updated.
Factsheets FS1 which covers general information on compliance checks and FS14 (Managing deliberate defaulters) have been updated.
Full details of the Climate change agreements scheme (industrial and commercial sectors: 2011 - 2013).
Full details of the Climate change agreements scheme (agricultural sectors: 2011 - 2013).
Full details relating to a lower rate for supplies of natural gas in Northern Ireland.
Child Trust Fund (CTF) Bulletins 55 and 56 have now been published on the website.
Tax credit claimants have been reminded by HM Revenue & Customs (HMRC) to renew claims by the 31 July deadline or their payments may stop.
Implementation Impact Assessment for the Child Trust Funds (Amendment No 2) Regulations 2011.
Tables showing the Indexation Allowance for assets disposed of in February 2011 are now available.
HM Revenue & Customs want to remind companies and organisations that from 1 April 2011 they must submit Company Tax Returns online and pay Corporation Tax electronically.
List of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.
Legislation relating to the Employer NICs Holiday has now been passed by Parliament. New employers can now apply without concern that the criteria might change. The application process has been changed to permit authorised agents to complete the online form.
Revised guidance has been published on trust management expenses in the Trusts, Settlements and Estates Manual.
An informal consultation on changes to the Real Estate Investment Trust (REITs) regime began on 5 April 2011 and will run until 10 June 2011.
The Pension Schemes Newsletter Number 46 has been published.
The due date for March paper VAT Returns and payments has been brought forward to April 28.
We have updated the notice to reflect changes to the VAT rate and invoicing requirements.
The latest version of Notice 60 is now available. This notice cancels and replaces the January 2011 version.
A list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service.
A simple summary of the offshore penalty which explains how it works and when it will be used.
The Social Security (Contributions)(Re-rating) Order 2011
The Social Security (Contributions) (Amendment No. 2) Regulations 2011
The Guardian's Allowance Up-rating Regulations 2011
The Tax Credits Up-rating Regulations 2011
The Guardian's Allowance Up-rating (Northern Ireland) Order 2011
The Guardian's Allowance Up-rating Order 2011
AI codes VAT06 and VAT07 and the new EU requirement to prefix certain box 44 OSR related information with 'document codes'.
The need for CT principals to immediately review the level of their Community/Common Transit (CT) guarantees to reflect the changes to the alcohol and Tobacco Duty rates announced in the March 2011 Budget.
HM Revenue & Customs has added new answers to Corporation Tax online filing commonly asked questions.
This Information Sheet provides information on implementing the EU Technical Directive, the combined business/non-business partial exemption method, treating assets as outside the business, changes to the Capital Goods Scheme and legislating a concession for VAT incurred before registration.
To support employers who operate a childcare voucher scheme or a directly contracted childcare scheme.
The Government is taking steps to prevent tax avoidance by UK residents in respect of certain pensions receivable from overseas.
Minor update to the Extra-Statutory Concessions guidance on 1 April 2011.
Change to the way HM Revenue & Customs views delayed tax for inaccuracy penalties.
HM Revenue & Customs are changing the way they deal with people who fail to meet their Self Assessment deadlines. The new rules start from April 2011 and apply to notices and returns for 2010-11 and later tax years.
Clarification of the legal requirements relating to movements of goods into, between and out of Temporary Storage facilities plus the consequences of non-compliant activities
If you have payrolled any expenses and benefits, you should read the latest guidance on how to report this and follow the process that fits your situation.
HM Revenue & Customs has updated the PDV application to include new versions of employer notices. All PDV users should download and install the new version of the PDV now to ensure that they can view the latest versions of these notices.
The latest version of the guide to using the Pension Schemes online service for scheme administrators and practitioners has been published.
This 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.
Employers and agents can now notify HMRC online if they have no Employer Annual Return (P35 and P14s) due for 2010-11.
Ffurflenni a Nodiadau Hunanasesiad ar gyfer blynyddoedd treth 2002-03 i 2010-11.
The new version of the R40 claim form is now available.
The new version of Form R40 (2011) Notes is now available.
Payments for your Class 2 NICs will now become due on 31 January and 31 July, the same as a Self Assessment tax bill.
HM Revenue & Customs has published a summary of the changes to the PAYE regulations which come into effect on 6 April 2011.
HM Revenue and Customs (HMRC) has issued a consultation document on implementation of a new corporate tax regime for life insurance companies to have effect from 1 January 2013. The consultation runs from 5 April until 28 June 2011.
Mae'r llyfryn hwn yn rhoi cyngor cyffredinol i chi ynghylch pa gofnodion y mae angen i chi eu cadw at ddibenion treth a pha mor hir y dylech eu cadw.
Mae'r ffurflen hon ar gyfer pobl hunangyflogedig gydag enillion bach. Bydd y nodiadau arweiniol yn eich helpu i benderfynu ynghylch gwneud cais am Dystysgrif Eithriad Enillion Bach. Os ydych yn penderfynu eich bod am wneud cais am dystysgrif, llenwch y ffurflen gais amgaeedig.
A woman who helped to steal hundreds of identities and fraudulently claimed over £1.3m of tax credits has been jailed for four years.
The Stamp Duty and Stamp Duty Reserve Tax (SIX X-CLEAR AG) Regulations 2011.
The Stamp Duty and Stamp Duty Reserve Tax (LCH.Clearnet Ltd) Regulations 2011.
The Stamp Duty and Stamp Duty Reserve Tax (European Multilateral Clearing Facility NV) Regulations 2011.
The Stamp Duty and Stamp Duty Reserve Tax (European Central Counterparty Ltd) Regulations 2011.
The Stamp Duty and Stamp Duty Reserve Tax (Eurex Clearing AG) Regulations 2011.
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Revocation) Regulations 2011.
Social Security (Contributions) (Amendment No 3) Regulations 2011.
Find the currency exchange rates needed by non-EU businesses registered for the Special Scheme in the UK for reporting period ending March 2011.
List of registered CASCs has been updated.
The stamp used to authenticate GSP Certificates from Bangladesh.
The Landfill Tax (Amendment) Regulations 2011.
The Insurance Premium Tax (Discounted Insurance Premiums: Higher Rate) Order 2011.
HM Revenue & Customs (HMRC) decision to replace the current commitment to clear 95 per cent of route 1 entries within two hours with a revised commitment that better reflects the needs of business and HMRC.
Os yw eich busnes â throsiant TAW o lai na £100,000, a gwnaethoch gofrestru am TAW cyn 1 Ebrill 2010, bydd yn ofynnol o dan gyfraith i chi gyflwyno eich ffurflen TAW ar-lein a thalu unrhyw TAW sy'n ddyledus yn electronig yn 2012.
Updated guidance on HMRC's view of the Inheritance Tax and Trust taxation position in relation to Employee Benefit Trusts has been published.
Real Time Information (RTI), a new system that will improve the operation of Pay As You Earn (PAYE), is going ahead, HM Revenue & Customs (HMRC) confirmed today.
The Negligible Value List has been updated to end of February.
HM Revenue & Customs has published amendments to the draft guidance on the reduced annual allowance for pension savings that was originally published on 14 October 2010.
From 6 April 2011 there are changes to the qualifying childcare provisions for Employer Supported Childcare. This amendment reflects new legislation relating to the regulation of childcare in Wales and changes regarding foster carers as providers of qualifying childcare.
A proposed Government amendment to FB2011 will bring forward the start date to 1 April 2011.
Draft guidance has been published on changes to the Corporation Tax rules that apply where amounts are not fully recognised for accounting purposes.
Changes to the Corporation Tax rules on loan relationships and derivative contracts that apply to group mismatches.
Pension Schemes Services (PSS) has published an update to the QROPS list.
Click here for a list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service.
An upgrade to EMCS will provide consignors with two new notification messages.
Changes will be made to the PAYE Regulations 2011 regarding employee share schemes.
This has been updated to include new Double Taxation arrangements between the UK and the following territories: British Virgin Islands, Cayman Islands, Germany, Hong Kong and Netherlands.
This 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.
The latest version of this notice is now available. This notice cancels and replaces the previous version in December 2010.
The latest version of this notice is now available. This notice cancels and replaces the previous version in July 2010.
EU wide mercury export ban came into force on 15 March 2011.
The Car Fuel Benefit Order 2011 (SI2011/895).
The Approved Mileage Allowance Payments (Rates) Regulations 2011 (SI2011/896).
Find out about changes in payment dates and payment methods that may affect you.
This brief announces HM Revenue & Customs guidance on the new Special Relief which replaces equitable liability from 1 April 2011.
Rates of tax to be applied to the environmental taxes as from 1 April 2011.
On 1 April 2011, new legislation strengthened HM Revenue & Customs inspection and information powers to investigate and tackle excise fraud.
Liability of supplies of hot food made in the course of catering.
The latest version of this notice is now available. This notice cancels and replaces the previous version in July 2010.
A final published version of the CT600B (supplementary pages for controlled foreign companies now also including Bank Levy) is now available.
