What's new

The forum met for the first time on 30 March 2009. The agenda, papers and minutes have now been published.

Contains information announced in Budget.

Contains information on informal consultation to proposed changes to issuing annual statements.

The Finance Bill 2009 has been published today on the Parliament website along with the Explanatory and Lobby Notes on HM Treasury website.

The guidance notes and forms SHP100 and SHP104 have been updated.

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

Contains information on Qualifying Time Deposits (QTDs).

The April edition of the Inheritance Tax and Trusts Customer Newsletter is now available online.

Draft clauses and explanatory notes on Charitable donations relief have today been published for public consultation. Comments on the latest set of draft clauses are invited by 24 July 2009.

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.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

The Pensions Simplification information has been removed as some of the content is out of date. Information regarding Pensions Simplification can now be found on our fact sheets.

This notice cancels and replaces Notice LFT1 (May 2004). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

This information sheet introduces a new automatic permission condition for opting to tax land and buildings and gives details of future changes to concessionary VAT recovery relating to options to tax.

This notice provides information about the retail schemes available to you if you are a VAT registered business making retail sales and you are unable to account for VAT in the normal way.

This notice explains how and when you may need to agree a bespoke scheme with us.

This notice tells you about the Point of Sale Scheme, one of the standard Retail Schemes. It explains the general rules applicable to the scheme, how the scheme works (including the calculation of VAT), and what records you should keep - especially your Daily Gross Takings (DGT) records.

This notice tells you about Apportionment Schemes 1 and 2, two of the standard Retail Schemes. It explains the general rules applicable to the schemes, how the schemes work (including the calculation of VAT), and what records you should keep - especially your Daily Gross Takings (DGT) records and, for Apportionment Scheme 2, your Expected Selling Prices (ESPs) records.

This notice tells you about Direct Calculation Schemes 1 & 2, two of the standard Retail Schemes. It explains the general rules applicable to the schemes, how the schemes work (including the calculation of VAT), and what records you should keep - especially your Daily Gross Takings (DGT) and your Expected Selling Prices (ESPs) records.

New guidance for Money Service Businesses on the Counter Terrorism Act 2008 and what they need to do to make sure they are complying with it.

Draft Statutory Instrument and Explanatory Memorandum on the tax proposal relating to hedging proceeds from future share issues announced by the Financial Secretary to the Treasury on 10 March 2009 and in the 2009 Budget.

The SDRT fax number at the Birmingham Stamp Office has changed.

Info regarding EmployerTalk event.

The plan describes what we will do in 2009-10 to achieve our strategic objectives and deliver the vision.

An overview of Budget 2009 changes for software developers.

Comment on selected avoidance activities that we think are ineffective.

In his Budget statement yesterday the Chancellor announced further help for businesses facing difficulties in paying their tax.

Corporation Tax on Chargeable Gains: Indexation Allowance: March 2009.

Statistics as pre-announced are now available.

Recent updates to RPSM have today been published.

The Chancellor of the Exchequer presented his 2009 Budget to Parliament on 22 April.

Statistics as pre-announced are now available.

HMRC bank account changes for Class 2 and Class 3 National Insurance contribution payments.

Statistics as pre-announced are now available.

The Government has today taken another significant step in the fight against tobacco smuggling as Exchequer Secretary to the Treasury, Angela Eagle today signed anti-smuggling agreements with two international tobacco manufacturers.

Information on the renewal of the EU derogation and guidance on the application of the reverse charge in the event the renewal is not concluded by 30 April 2009.

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

CIP(09) 29 Tariff Preference: Cumulation provisions within Pan Euro-Med countries.

Amendment to the definitive Anti-Dumping Duty (ADD) on imports of certain castings originating in the People’s Republic of China.

Amendment to the definitive Anti-Dumping Duty (ADD) on imports of steel ropes and cables originating in India.

Imposing a provisional Anti-Dumping Duty (ADD) on imports of seamless tubes and pipes originating in the People’s Republic of China.

Imposing a provisional Anti - Duping Duty (ADD) on imports of aluminium foil originating in Armenia, Brazil and the People's Republic of China..

This leaflet explains what information a purchaser of red diesel or rebated kerosene/paraffin for his/her own use has to give the dealer.

CIP(09) 30 on 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.

CIP(09) 28 on Revised procedure for reporting problems with the New Computerised Transit System (NCTS).

VAT Notes 01/2009 is now available on-line.

The account details for Stamp Duty Land Tax will be changing on 6 April 2009, with Stamp Duty and Stamp Duty Reserve Tax changing at a later date.

The rate applied to aggregates Levy was increased on 1 April 2009.

The 2008-09 version of form P87, which helps employees obtain tax relief for business travel in private vehicles and other expenses of employment, is now available.

HM Revenue & Customs (HMRC) has issued a timely reminder to employers - file your Employer Annual Return by the 19 May deadline, or you could end up with a late-filing penalty.

Tariff Stop Press Notice 20/09 detailing amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2008.

A Tax Information Exchange Agreement and an Arrangement amending the 1955 Double Taxation Arrangement between the United Kingdom and the Isle of Man, signed in Douglas on 29 September 2008 entered into force on 2 April 2009.

The minutes to the meeting held on 22 January 2009 have now been published.

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

The latest list of authorised ISA Managers is now available.

A new scam email is in circulation offering recipients a tax rebate.

New Factsheet for customers explaining their rights when HMRC believe a penalty may be due.

An important message for Corporation tax customers in South & Central Scotland.

An important message for Corporation tax customers in West London.

This new guidance for employers sets out how to deal with a number of tax and NICs issues that can arise if non-cash benefits but no cash earnings are provided to an employee on statutory maternity or adoption leave.

An updated version of 'Guidance for pension and annuity payers' is now available. This guide supplements the information in the Employer Further Guide to PAYE and NICs (CWG2). It gives more detail and covers less common situations.

The banking of Inheritance Tax payments has moved to HMRC Banking, Cumbernauld.

An updated version of 'Guidance for pension and annuity payers' is now available. This guide supplements the information in the Employer Further Guide to PAYE and NICs (CWG2). It gives more detail and covers less common situations.

An update to the Impact Assessment on HMRC Online Services has now been published.

The minutes of the February meeting of the Consultative Committee have now been published.

A small update to the 'indirect taxes' information.

Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.

We have today published amended APSS302 Notes containing the new HMRC banking details.

The Negligible Value List has been updated to include New Negligible Value Agreements in March.

This is a copy of the guided learning unit for HMRC staff which extends the awareness e-learning unit to provide additional information for review officers and others who need more detail about the new tribunals and review system from 1 April 2009.

Draft Regulations for compulsory online filing of PAYE, NICs and VAT are now available.

The minutes of the March meeting of the Steering Committee have now been published.

The new version of the R40 claim form is now available.

Those crude oils that are valued using Price Reporting Agency data. At 1st July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.

We have updated the guidance if you are having difficulties installing the CD-ROM issued in February 2009.

Draft clauses and explanatory notes on Co-operative housing associations and self-builds have today been published for public consultation. Comments on the latest set of draft clauses are invited by 3 July 2009.

From 6 April 2009, Self Assessment customers and Agents can file Self Assessment Returns online for earlier tax years.

Minor corrections have been made to the detailed SIP guidance for employers and advisors.

Changes have been made to the procedures under EP Appendix 4.

This Brief Announces changes in the Tour Operators' Margin Scheme (TOMS).

CIP(09) 27 on Revised Time Rules for Pre-entry and Pre-Lodgement for Imports.

Revised notice April 2009.This notice cancels and replaces Notice 117 (September 2008). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

A new scam email is in circulation offering recipients a tax rebate.

The taxation of foreign profits draft clauses were published for consultation on 9 December 2008. A note summarising current thinking on the design and function of the worldwide debt cap is now available.

Tariff preference: Use of cumulation provisions within 'Pan Euro Mediterranean' countries.

Changes include amendments to the section on spoilt cider resulting from the introduction of The Beer, Cider and Perry and Wine and Made-wine (Amendment) Regulations 2008, which came into effect on 1 September 2008.

HM Revenue & Customs (HMRC) has successfully upgraded its online services. A wide range of PAYE forms can now been sent online using commercial software, Electronic Data Interchange (EDI) or HMRC's free 'Online Return & Forms - PAYE' service.

In accordance with an announcement made last year, changes will be made to the Mixer Cap and draft legislation is available for comment.

A poster designed by HM Revenue & Customs for suppliers and retailers to print out and display at their premises to remind their customers not to use red diesel illegally.

A new arrangement whereby the place of production will be included on all Israeli proofs of preferential origin.

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

If you’re claiming extra tax credits because of a disability it will now be easier to get your payments backdated for more than three months – find out more.

New guidance has been published detailing the changes to the process for making in year repayments of UK tax paid on the investment income of registered pension schemes which are effective from 1 August 2009.

This article provides details of the new quality standard for reporting P11D information for 2008-09. Following this guidance will help to ensure accurate processing of these forms and reduce the need for additional contact.

Mothers-to-be can now claim a tax-free cash bonus of £190.

A new tax deadline calendar for 2009/10 has been produced by HM Revenue & Customs (HMRC) especially for small businesses.

This brief is about the application of the transfer pricing rules where the government provides debt funding for PFI projects.

This new factsheet and form replaces the Child Benefit and Guardians allowance leaflet (CH24A) and form for customers wantinhg to appeal and now also includes Health in Pregnancy Grant.

The 2008-09 forms, notes and helpsheets have now been published.

Tariff preference: Serbia, Montenegro and Kosovo become three separate entities on 1 January 2006

Tariff preference: importations from Switzerland

Tariff preference: Reciprocal Preferential Trade agreements - EU/Morocco/Tunisia

This notice cancels and replaces Notice 100 (October 2005). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Tariff Preference: Proofs of Origin (irregular GSP Form A or EUR1 movement certificates).

From 6 April 2009 employers can use HMRC's Online Return and Forms - PAYE service to send 2008-09 P9D and P11D Returns online.

Updated list of CASC's registered with HM Revenue & Customs at 3 April 2009.

A number of HMRC bank account details will change from 6 April - find out which payments are affected from when and what you need to do.

The sort code and account number required to make pension scheme payments for Accounting for Tax (AFT) Returns to HMRC has changed with effect from 6 April 2009.

HMRC has published new guidance - 'Residence, Domicile and the Remittance Basis' HMRC6. This outlines the Income Tax and Capital Gains Tax implications of these subjects for individuals.

This information sheet provides some of the most used currency exchange rates required by non-EU businesses registered for the Special Scheme in the UK to help them fill in declarations and pay HM Revenue & Customs in sterling (GBP) for reporting period ending March 2009.

Tariff preference: Changes at the frontier-concentration of authentication for ATR movement certificates.

Tariff Preference: Cumulation provisions within Pan-Euro-Med countries - notably Turkey and Tunisia.

Guidance on the new tax appeals and review system has been published today by HM Revenue & Customs (HMRC).

Senior representatives of the Liechtenstein Government and HM Revenue & Customs met on 1 April to discuss how to take forward increased tax transparency between the UK and Liechtenstein following publication of the Liechtenstein Declaration on 12 March.

HMRC has set benchmark scale rates for particular day subsistence expenses that HMRC will accept for all employers.

These fact sheets will be used for cases opened from 1 April 2009 when the new information or inspection powers are used and the new penalty regime is effective.

The list of tax legislation relating to Charities, CASCs, Gift Aid, Payroll Giving and other gifts to charities has been revised and updated.

Guidance on Inheritance Tax and valuation of gifts involving Discounted Gift Schemes (DGS).

Find out how we're continuing to make our website easier to use.

New guidance for customers and their advisers is now available on tax reviews and appeals.

Questions and answers on the tax position of former shareholders in Bradford & Bingley plc and members of employee share schemes

Treatment of Bradford & Bingley shares for the purposes of Inheritance Tax relief when the company was taken into public ownership.

This Brief gives details of the Capital Gains Tax and Income Tax position of people who were shareholders in Bradford & Bingley plc and members of employee share schemes on 29 September 2008 when the company was taken into public ownership.

A new national network to target tobacco and alcohol smuggling was launched today.

This brief provides details of revisions to the draft legislation that was published in December 2008.

The FST has announced legislation to put beyond doubt that individuals cannot create income tax loss relief through the use of offshore life insurance policies.

The Corporation Tax Act 2009 (CTA 2009), produced by the tax law rewrite project, has come into force for corporation tax purposes for accounting periods ending on or after 1 April 2009.

This booklet is published three times a year, March, September and December, and provides the top 100 external stakeholders with a broad overview of the wide variety of major projects and initiatives currently running across HMRC.

Government announces countermeasures so that a tax avoidance scheme is rendered ineffective with effect from Monday 12 January.

The use of either ATR Movement Certificates or drawback under Inward Processing Relief (IPR), but not both.

Amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2008.

Following representations from the First Aid training sector regarding the application of the Social Security (Categorisation of Earners) Regulations 1978 (the Regulations), HM Revenue & Customs has published a Brief regarding the application of the Regulations and amended guidance.

Learn how you can take reasonable care and avoid a penalty even if you do make a mistake. HM Revenue & Customs is introducing a simpler and more consistent system of penalties for inaccuracies in tax returns from 1 April 2009.

HM Revenue & Customs announces four changes to simplify the Standard Method to help reduce compliance costs for businesses.

PAYE Online for employers: latest news, key messages and service updates.

Meeting of the International Trade Operating Systems Working Group in November 2008.

Minutes are now published of the VAT Rate Change Meeting and the 72nd meeting of January '09.

The requirement that donors must pay sufficient amounts of Income Tax and/or Capital Gains Tax has been amended.

The requirement that donors must pay sufficient amounts of Income Tax and/or Capital Gains Tax has been amended.

Tariff preference: approved exporter scheme for ATR movement certificates to Turkey.

These fact sheets will be used for cases opened from 1 April 2009 when the new information or inspection powers are used and the new penalty regime is effective.