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HMRC has released a new version of the calculator you can use to estimate the amount of Income Tax and National Insurance contributions you can expect to pay on your income - and find out how this money gets spent by the Government.
The Loss of Tax Credits Regulations 2013.
HM Revenue & Customs (HMRC) has updated the signpost headings for use on letters that agents send to HMRC about their clients.
HM Revenue & Customs (HMRC) Anti-Money Laundering Compliance Officers will begin a programme of telephoning businesses registered with and supervised by HMRC under the Money Laundering Regulations (MLR) 2007.
There was an error on page 2 of the April 2013 Trusts & Estates Newsletter under the subheading 'Dealing with the Income Tax and/or Capital Gains Tax liability of a deceased person’s estate'.
HM Revenue & Customs has published the details of more events - available for agents registered with the Agent Account Manager service. Book now to attend an event.
Clarification on whether or not employers have to complete their 2012-13 end of year report before they do their first 2013-14 RTI submission.
Statistics as pre-announced have now been published.
These figures are based on a count of Stamp Duty Land Tax certificates issued, for residential and non residential transactions, where the transaction value is £40,000 or above.
Statistics as pre-announced have now been published.
Rates of Capital Allowance table A.5 has now been published.
Cost of tax relief table 10.2 has now been published.
Numbers of taxpayers and registered traders table has now been published.
Corporation Tax: Petroleum Revenue Tax (PRT) and Government revenues from UK oil and gas production, tables 11.11 to 11.13, have now been published.
Changes to tables 11.12 and 11.13 release dates.
HM Revenue & Customs has published a new draft CT600 Guide for software developers, which contains changes announced in the 2013 Budget. Please read the important note about the status of draft forms.
The list has now been updated to show and include the funds that have entered the Distributing Fund Regime as at 26 April 2013.
HM Revenue & Customs are clarifying the guidance in relation to employer supported local bus services.
HM Revenue & Customs has published minutes from the Pensions Industry Stakeholder Forum.
Comments are sought on draft amendments to the guidance in the HMRC Savings and Investment Manual to reflect legislation in Finance Bill 2013 on interest in kind, interest included in compensation payments, specialty debt and disguised interest.
HM Revenue & Customs has published guidance for employers on what to do if they have been reporting payments to employees in real time which don't match with the actual date of payment or with tax periods.
HM Revenue & Customs has published information about the current position on processing requests for annual schemes, clarification of the requirements and operating an annual PAYE scheme in real time.
The 2012-13 Return of Class 1A National Insurance contributions - forms P11D(b) and payslips which HMRC usually send out in April will be delayed for those employers who were part of the Real Time Information (RTI) pilot during 2012-13.
Tables 9.7 to 9.12 have now been published. These statistics provide information on savings in Individual Savings Accounts subject to an annual subscription limit.
This Brief contains an update following the consultation on the withdrawal of the VAT exemption for supplies of business research.
HM Revenue & Customs has today published 5 updated toolkits: Trusts and Estates, Chargeable Gains for Companies, Capital Gains Tax for Land and Buildings, Capital Gains Tax for Shares Share and Capital Gains Tax for Trusts Estates Supplementary.
From 6 April 2013 short term business visitor arrangements have been updated. Employers who already have signed agreements in place with HMRC do not need to reapply.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in August 2012. Details of any changes to the previous version can be found in paragraph 1.2.
The provisional statistics relate to the caseload position at a snapshot point in time. The geographical statistics are individuals and households claiming Working Tax Credits (WTC) and/or Child Tax Credits (CTC).
HM Revenue & Customs Chief Executive will be speaking at an accountancy conference today in London.
The latest edition of the Trusts & Estates newsletter for trusts and estates practitioners is now available online.
CTF Bulletin 70 has been published, it provides details of matters that have arisen due to the migration of information from the CTF System to the new legacy database.
VAT1 form revised to update references to land and property forms.
VAT1 Notes revised to reflect changes made to the VAT1 form.
The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals and a section on the latest news and issues from the Working Together network.
Unscrupulous firms are using misleading information to promote personal loans or cash incentives and enticing savers to access their pension pots early. Very often they say there is a legal loophole so you don't pay tax. There is no legal loophole.
Form updated to reflect changes brought in with the introduction of Real Time Information (RTI).
A new Notice to Importers published by the European Commission updating the means by which importers can access the up to date list of postcodes relating to Israeli Settlements.
HM Revenue & Customs has published a list of error messages that a number of Basic PAYE Tools users have received when trying to submit PAYE information in real time, together with instructions on what to do to correct the submission.
This step by step guide provides information on the process for Government Departments and National Health Trusts to register on the Government Gateway enabling them to submit their VAT returns on line via the HMRC/GIANT web address.
Notification of the withdrawal of document code C634.
From 23 April 2013, HM Revenue & Customs are changing some helpline numbers.
Property Transaction completions with value £40,000 completed within the month of March 2013.
Tax and NICs receipts, information and analysis updates for the month of February.
From today, charities and Community Amateur Sports Clubs can sign up to and make repayment claims online. The new guidance includes a demonstration of the new service and explains how to sign up and make a claim.
An increase from a 6 to a 26 per cent additional duty rate as a result of the retaliatory action under the Byrd Amendment.
Further information for new APD operators, providing more detail on seating configuration and seat pitch.
HMRC has published a Supplementary Pilot Employer Update for employers who took part in the 2012-13 Real Time Information pilot.
A new document highlighting HMRC's continuous user engagement strategy. This complies with the Code of Practice and supporting principles.
The requirement to use Temporary Admission instead of the customs warehousing temporary removal arrangements for goods subject to certain activities and subject to authorisation, alternative security arrangements for Temporary Admission goods listed at Annex IX of Council Directive 2006/112/EC.
This is a joint HMRC - DVLA initiative to combat VAT fraud on road vehicles brought into the UK.
This document reflects the change to the rate of Guardian's Allowance from 8 April 2013.
This document reflects the change to the rate of Guardian's Allowance from 8 April 2013 and confirms the rate of Child Benefit from April 2013.
This document reflects the change to the rate of Guardian's Allowance in Northern Ireland from 8 April 2013.
This document reflects the various tax credits rates and maximum amounts from April 2013.
Customers are invited to share their views by completing an Evaluation Survey.
This Brief confirms the VAT treatment of supplies made by pensions consultants to employers in connection with work place contract-based pensions in light of recent changes (following the FSA's RDR) to the way that such consultants are remunerated.
HMRC has published a Summary of Responses to its consultation on the proposed change to the Completely Denatured Alcohol formulation.
The Finance Act 2012, Schedule 22 (Reduction of Supplementary Charge for Certain Oil Fields) (Appointed Day) Order 2013.
The Finance Act 1995, Section 55 (Appointed Date) Order 2013.
Draft legislation to amend the Denatured Alcohol Regulations 2005 has been published on the HMRC website for comments. The legislation will amend the formulation of Completely Denatured Alcohol and allow some supplies of IDA and TSDA without prior authorisation.
An update to the record keeping software and mobile applications options to include 'cash basis' and 'simplified expenses'.
From 16 April 2013, you can call the Child Benefit and Guardian's Allowance Helpline using a new 0300 number.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in October 2012. Details of any changes to the previous version can be found in paragraph 1.2.
Regulations extending the time limits and changing the higher rate provisions for the payment of voluntary National Insurance contributions to those reaching State Pension age from 6 April 2016 (SI 2013/718).
CTF Bulletin 69 is now available on HMRC's website. It providers details of Budget 2013 - Consultation on possible transfers from a CTF account to a Junior ISA, Annual Information Return for 2012/13, Withdrawals from a CTF Account & the Autumn Statement for 2012.
Agents registered for the Agent Account Manager service can now book a place at a learning event on using PAYE in real time.
CTF Bulletin 68 is now available on HMRC's website. It provides details of the decommissioning of the fortnightly returns and schedules & what happens after 20 March 2013.
The latest (April 2013) list of authorised ISA managers is now available.
HM Revenue & Customs has published new guidance for the General Anti-Abuse Rule (GAAR), following approval by the GAAR Advisory Panel.
The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013.
HM Revenue & Customs has published a note summarising the outcome of the first two years since online filing became mandatory for virtually all Company Tax Returns, and gives advice on some key issues for the future.
A guidance note outlining the main changes to the return and supporting notes.
If you're bringing a vehicle into the UK, read about the new system you must use to notify HMRC and pay any VAT due, before you can register the vehicle with the DVLA.
Issue 44 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.
As advised in RCB 30/12, HMRC have published details of procedure relating to Stamp Duty Land Tax adjustments.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in January 2013. Details of any changes to the previous version can be found in paragraph 1.2.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in January 2012. Details of any changes to the previous version can be found in paragraph 1.2.
This Brief provides guidance on the application of the flagging rules for tonnage tax in 2013.
Clarification on when to submit an NVR, following a number of queries from employers.
A description of the changes that will need to be made in preparation for NOVA implementation on 15 April 2013.
Latest Stamp Taxes Bulletin, providing updates and topical information.
The new Climate Change Agreement scheme runs from 1 April 2013 to 31 March 2023, and entitles facilities to pay a 35 per cent reduced rate of Climate Change Levy in return for meeting targets for improving energy efficiency.
The form has been updated to take account of changes in residence rules effective from 6 April 2013
Implementation procedures of EU-US AEO mutual recognition and the impact on HMRC IT systems.
The judgment in the Court of Appeal is now final. HMRC will be contacting those whose appeals remain open or are stayed pending the outcome of this case.
Tariff classification of flat panel display monitors - updating CIP (12) 49.
HMRC has published the updated Expenses and Benefits from Employment Toolkit in addition to the National Insurance Contributions and Statutory Payments Toolkit. The purpose of the toolkits is to assist agents when completing their clients' returns and forms.
UK Overseas Trade Statistics for trade in goods with EU countries have been published, for February 2013.
The Income Tax (Removal of Ordinary Residence) Regulations 2013..
A VAT Information Sheet providing guidance on the requirement to notify HMRC about vehicles brought into the UK after 15 April 2013, and how to make the notification using the new NOVA online service.
Clarification on submitting forms P45 and P46 following a number of queries from employers mandated to operate PAYE in real time on or before 6 April 2013.
The Finance Act 2012, Schedule 14 (Appointed Day) Order 2013.
The latest ISA Bulletin has been published, it contains articles on the Budget announcement on consultation on possible transfers from a Child Trust Fund account to a Junior ISA, changes to the ISA regulations and cash deposited in error in Junior ISAs.
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2013.
Pensions Industry Business update formally the National Insurance Services to Pensions Industry Newsletter.
The Capital Gains Tax (Annual Exempt Amount) Order 2013.
The Value Added Tax (Independence Payment) Order 2013.
The Loss of Tax Credits (Specified Day) Order 2013.
A summary evaluation report highlighting the success of HMRC's recent alternative dispute resolution trial for small and medium enterprises and individual customers has now been published.
On 6 April 2013 employers across the UK started reporting their PAYE information to HMRC in real time.
For deaths on or after 6 April 2012 proof must now be provided to show that the charity has received the goods being given to it. HM Revenue & Customs has published an updated IHT408 to include this additional requirement.
HMRC response following consultation on proposals to revise ESC A19 held between 3 July and 24 September 2012.
New, simpler Income Tax rules have been introduced for small businesses. The rules allow 'cash basis' accounting and 'simplified (flat rate) expenses'. Find out more now. You may be able to keep simpler records for your 2013-14 tax return.
UK Overseas Trade Statistics for trade in goods with non-EU countries have been published, for February 2013.
HM Revenue & Customs (HMRC) is reviewing the content of the community transit webpage please let HMRC know whether it contains all the information you need.
HMRC 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.
HM Revenue & Customs (HMRC) are starting to provide employers and agents with an additional method for submitting end of year expenses and benefits forms.
Guidance on the new annual premium limit for qualifying life insurance policies which takes effect from 6 April 2013. These FAQs are aimed at those who have qualifying policies or who are thinking of taking out a qualifying policy.
New disclosure facility agreements made by HMRC allow investors with assets in the Isle of Man, Jersey or Guernsey to come forward and settle any outstanding tax liabilities. The disclosure facilities run from 6th April 2013 to 30th September 2016.
HM Revenue & Customs (HMRC) will send payment requests for Class 2 National Insurance contributions arrears from April 2013 asking customers to pay or contact HMRC if they disagree. Unpaid arrears may be coded out from PAYE from April 2014.
Our contact centre phone lines will be open today as normal, but due to a civil service day of action it is likely to be harder to get through to our advisers. If you can delay making your call until later in the week you will find it much easier to get through. We very much regret any inconvenience and appreciate your patience.
The list has now been updated to include the funds that have entered the Reporting Fund Regime as at 04 April 2013.
HM Revenue & Customs have amended the guidance on the PAYE starter process to reflect customer feedback on starter declarations, to help increase accuracy for individuals with a P45 and more than one job.
There are changes to paying PAYE and Class 1 National Insurance contributions from 2013-14.
The Individual Savings Account (Amendment No.2) Regulations 2013.
An updated list of registered CASCs has now been published.
The updated form contains changes to the address to send the CG34 form.
The Interest & Penalties calculator has been updated to include the 2011-12 tax year.
A description of the changes that will need to be made in preparation for NOVA implementation on 15 April 2013.
UK and Scottish Ministers have endorsed the agreement between HMRC and the Scottish Government for the implementation and operation of the Scottish rate of Income Tax. The Scottish rate is expected to be introduced from April 2016.
HMRC has reviewed its interpretation of the law covering the National Insurance contributions (NICs) liability of sleeping and inactive limited partners. From 6 April 2013 all partners will be required to pay NICs.
Changes to Chapters 02, 20 and 21 in Volume 2 of the Tariff.
If you have stopped being self-employed you can now tell HM Revenue & Customs (HMRC) quickly and easily by email.
Tables showing the Indexation Allowance for assets disposed of in February 2013 are now available.
Tables showing the Indexation Allowance for assets disposed of in January 2013 are now available.
HM Revenue & Customs has published guidance for charities and CASCs on the new GASDS. Eligible charities and CASCs can claim payments from HMRC on small cash donations of £20 or less that they receive from 6 April 2013.
The Climate Change Levy (General)(Amendment) Regulations 2013.
Northern Ireland introduction of levy for the supply of 'single-use carrier bags and its VAT implications.
Revised form PP10 has now been published for businesses to use when claiming relief from Climate Change Levy. The form has been updated so that users now have the option to complete the form on screen.
HMRC have amended the guidance on the starter process to reflect customer feedback on starter declarations, to help increase accuracy for individuals with a P45 and more than one job.
HMRC online service planned maintenance work.
This VAT Information Sheet updates and replaces VAT Information Sheet 11/12 VAT Taxing holiday caravans, issued August 2012, to reflect feedback received.
