What's new

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.

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31 August

Tariff Notice No 11

Official Journal Updates - relating to CN code 2620 99 20 containing niobium and tantalum.

2011-08-31
Tariff Stop Press Notice 36/11

Notification of changes to the monthly trade euro rate for September 2011.

2011-08-31
Tariff Notice No 10

Official Journal Updates - relating to a connector used in medical infusion sets 8481, express nail made of steel 7317, portable battery apparatus E-book for recording text files 8543.

2011-08-31
Tariff Notice No 12

Official Journal Updates - relating to CN codes 3903, 2106, 3212, styrene butadiene copolymer, vitamin tablets, blue polymethine dye (fluoroscent dye).

2011-08-31
Real Time Information: Technical information for software developers (PDF 85K)

The Customer Journeys and Business Scenarios document setting out information on how reporting will work in particular business scenarios has been updated.

2011-08-31
agents
Procurement Dataset - all new items of HMRC spending (CSV 32K)

The spreadsheet sets out details of HM Revenue & Customs' paid items for more than £25,000 for the month of July 2011.

2011-08-31
Minutes of the meeting 13 July 2011

Minutes from the latest Benefits and Credits Consultation Group meeting that took place on 13 July 2011.

2011-08-31
Improving the Operation of Pay As You Earn (PAYE): Real Time Information

The Local Test Service for software developers developing payroll software products for the RTI service that will be piloted from April 2012, is available from today.

2011-08-31
agents
Banking sector PAYE and Corporation Tax receipts

Statistics as pre-announced are now available.

2011-08-31

30 August

Customs Information Paper (11) 74

Review of Enhanced Remote Transit Sheds and Temporary Storage policy.

2011-08-30
Revenue & Customs Brief 33/11

Brief outlining HMRC's position after the Dransfield Novelty Company and others Tribunal decision concerning the duty liability of lottery machines.

2011-08-30
vat; agents
Large Business Mid-Tier Agents Forum

The 30 June 2011 minutes and agenda are now available.

2011-08-30
agents

26 August

Advisory fuel rates updated

HMRC has published advisory fuel rates to operate from 1 September 2011.

2011-08-26
vat; agents

25 August

End of year internet technical pack for software developers

The end of year internet technical pack for software developers has been updated to include 2012-13 artefacts for EOY and P38a.

2011-08-25
agents
List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASCs has been updated.

2011-08-25
charities; agents
Disguised Remuneration Legislation

Draft NICs (National Insurance contributions) Regulations and Explanatory Memorandum relating to the legislation have been published today.

2011-08-25
agents

24 August

Revenue & Customs Brief 32/11

This brief explains HMRC's policy following the First-Tier Tribunal decision in the case of Reed Employment Limited.

2011-08-24
agents; vat
Customs Information Paper (11) 72

Import Control System (ICS) - 27 August 2011 maintenance release and trade update.

2011-08-24

23 August

Agent Update 25

The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals.

2011-08-23
agents
Spotlights

An article has been added on new schemes that purport to avoid tax and National Insurance contributions on employment income. HMRC will challenge users of these schemes when identified.

2011-08-23
agents
National Statistics: Property Transactions

Statistics as pre-announced are now available.

2011-08-23

22 August

Customs Information Paper (11) 69

Tariff Preference: Withdrawal of Notice Rules of Origin Notice Number 829.

2011-08-22
Customs Information Paper (11) 68

Presenting CITES permits at the first point of entry in to the UK/EU.

2011-08-22
Notice 205 Official Customs seals and trader sealing

This notice gives guidance on official Customs seals and the use of seals by traders to secure goods in transit. It has been revised to reflect the introduction of a new cable seal.

2011-08-22
Amendment to Public Notice 701/21 Gold

This notice has been updated to provide the correct address for the legal notification required for trading in Investment Gold.

2011-08-22
agents; vat
Disclosure of Tax Avoidance Schemes

Consolidated guidance is now published to incorporate changes made to the rules during 2010-11.

2011-08-22
agents
Pension Schemes Online User Guide (PDF 301K)

A revised Online User Guide has been published which includes detailed guidance on how to notify HM Revenue & Customs that a pension scheme has wound up.

2011-08-22
agents
How to wind up a Pension Scheme (PDF 62K)

New guidance has been published which explains how to wind up a Pension Scheme.

2011-08-22
agents

19 August

Corporation Tax - HMRC recognised commercial software

A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax Online service is available.

2011-08-19
agents
Business Tax Forum

The Business Tax Forum page has been updated and the 27 July 2011 minutes and agenda are now available.

2011-08-19
agents
Self Assessment deadline

Guidance for tax agents and advisers to help manage the 31 October Self Assessment deadline.

2011-08-19
agents
Revised Notice 179E (August 2011)

This notice cancels and replaces Notice 179E (October 2009). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

2011-08-19
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 153K)

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

2011-08-19
agents
National Statistics: Tax receipts and taxpayers

Statistics as pre-announced are now available.

2011-08-19
Tariff Stop Press Notice 34/11

Amendments to Volume 2 of the printed Tariff and CHIEF (Customs Handling of Import and Export Freight) applicable from 19 August 2011.

2011-08-19
VAT gap estimate for 2010-11: Official statistics release

Announcement - VAT gap estimate for 2010-11: Official statistics release

2011-08-19

18 August

Changing the way HMRC handles customer post

An update on the changes in handling incoming mail for enquiries into customer returns.

2011-08-18
agents
Research report No.143: The Child Trust Fund - Wave Two Evaluation

An evaluation of the Child Trust Fund to explore perceptions of its delivery and examine whether there was evidence of early impacts of the initiative in terms of parent and guardian attitudes and behaviour towards saving for children.

2011-08-18
School Charities - Gift Aid & Payroll Giving Guide

HM Revenue & Customs publish a Gift Aid and Payroll Giving guide for School Charities. This guide contains information and simple examples specifically related to funds received by school charities to help make the most of these donations.

2011-08-18
charities; agents
New late filing penalties for CIS returns from 6 Oct 2011 (PDF 19K)

HM Revenue & Customs has published for external comment an order that will bring the new late filing penalty regime into effect for Construction Industry Scheme returns.

2011-08-18
agents
Disguised Remuneration (PDF 853K)

Draft guidance that will be included in the Employment Income Manual has been published.

2011-08-18
agents

17 August

ISA Bulletin 36 (PDF 25K)

The latest ISA Bulletin is now available. It contains an article on ISA transfers.

2011-08-17
agents
National Statistics: Monthly Schedule updates

National Statistics schedules for the months of September and October.

2011-08-17

16 August

News Release: 'Ghost' plumbers arrested in tax raids (Opens new window)

Five plumbers have been arrested and around 600 are under civil investigation by HM Revenue & Customs (HMRC) for failing to pay the right amount of tax.

2011-08-16
Employer Consultation Meeting minutes (PDF 39K)

Minutes from the meeting held on 21 July 2011 are now available to view.

2011-08-16

15 August

Corporation Tax - HMRC recognised commercial software

A list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service.

2011-08-15
agents
Distributing offshore funds (XLS 1.6MB)

The list of funds that have been approved as distributing offshore funds has been updated.

2011-08-15
agents
HMRC Standard Terms and Conditions of Contract (PDF 240K)

The latest version of the HMRC Standard Terms and Conditions of Contract for goods and services is now available.

2011-08-15
Modernising Customs and Excise Law

Consultation on proposals for updating the provisions of the Customs and Excise Management Act 1979 (CEMA) and other customs and excise legislation.

2011-08-15

12 August

Basel III working groups

HMRC has produced two discussion papers for working group meetings which set out their initial thinking on tax issues arising in regard to the proposals set out in the Capital Requirements Directive 4.

2011-08-12
agents
Taxation of income from property - revised guidance

Revised guidance on taxation of income from property has been published in the Trusts, Settlements and Estates Manual.

2011-08-12
agents
Corporation Tax - HMRC recognised commercial software

A list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service is available.

2011-08-12
agents
Capital Allowances loophole ended from 12 August 2011

The closure of the loophole has been brought forward and will be legislated in Finance Bill 2012.

2011-08-12
agents
Payroll Consultation Panel (PDF 43K)

Minutes of the last Payroll Consultation Panel are now available on the website.

2011-08-12
CASH Minutes 29 June 2011 (PDF 42K)

The minutes of the Collaborative Assembly of Software Houses and HMRC (CASH) meeting held on 29th June 2011 are now available.

2011-08-12
charities; agents
List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASCs has been updated.

2011-08-12
charities; agents

Customs Information Paper (11) 70

National Clearance Hub Service in August 2011.

2011-08-12
Authorised Economic Operator (AEO)

Mutual recognition updated in the AEO 'hot news' section.

2011-08-12
Draft Guidance on application of LSS and ADR published

Publication of draft HMRC Guidance on Litigation and Settlement Strategy (LSS) and Alternative Dispute Resolution (ADR) for comment.

2011-08-12

11 August

Change in Bonus Rates for SAYE share option schemes

Changes are being made effective from 12 August 2011 to bonus and interest rates for Save As You Earn (SAYE) share option schemes (sometimes referred to as 'share save').

2011-08-11
agents
News Release: HMRC help for customers affected by civil disorder (Opens new window)

HM Revenue & Customs (HMRC) has today announced a single helpline number - 0845 366 1207 - to help businesses and individuals adversely affected by the recent civil disorder.

2011-08-11
agents
News Release: Parents could lose benefits unless they report that 16-year-olds are staying on in education (Opens new window)

Parents with a teenager approaching 16 should let HMRC know if they are continuing in full time education so they continue to receive child benefit.

2011-08-11
Form L222 - Amusement Machine Licence Application

Amusement Machine Licence Application form must be sent to the relevant accounting centre with payment of duty due.

2011-08-11
Form L240 - Application to amend an Amusement Machine Licensing Document

Application form which allows amendment to the current Amusement Machine Licence without the need to surrender old licences then reapply for new ones.

2011-08-11

10 August

Category 1 crude oil values (PDF 52K)

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

2011-08-10
Revised Notice 727/2 (August 2011)

The latest version of Notice 727/2 is now available. This notice cancels and replaces the previous version in April 2011 and amends an incorrect address to send comments or suggestions to.

2011-08-10
agents;vat
Revised Notice 733 (August 2011)

The latest version of Notice 733 is now available. This notice cancels and replaces the previous version in January 2011 and details the withdrawal of the requirement to include bank interest in flat rate turnover.

2011-08-10
agents;vat
Pension Schemes Services New Form - APSS227

HM Revenue & Customs have today published new Pension Scheme Services form APSS227 - Application for protection of your lifetime allowance - fixed protection, along with completion notes.

2011-08-10
agents

9 August

Pensions: Reduction of the Annual Allowance

HM Revenue & Customs has published amendments to the draft guidance on the reduced annual allowance for pension savings that was published on 14 October 2010.

2011-08-09
Pension Schemes Services New Form - APSS315 (PDF 150K)

HM Revenue & Customs have today published new Pension Scheme Services form APSS315 - Flexible Drawdown Payments.

2011-08-09
Pension Schemes Newsletter 48 (PDF 65K)

The Pension Schemes Newsletter Number 48 has been published.

2011-08-09
Corporation Tax - HMRC recognised commercial software

A list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service.

2011-08-09
agents
UK/Qatar Double Taxation Agreement

Protocol to the UK/Qatar Double Taxation Agreement entered into force on 27 July 2011.

2011-08-09
agents
Belize: Entry into force of the Tax Information Exchange Agreement with Belize

A Tax Information Exchange Agreement between the United Kingdom and Belize signed in London on 25 March 2010 entered into force on 1 August 2011.

2011-08-09

8 August

Update: Delay in the issue of some Self Assessment statements

Due to a higher than anticipated number of Self Assessment statements issued this year, some customers will receive their paper Self Assessment statement in August, instead of July.

2011-08-08
agents
Revised Notice 780 (August 2011)

The latest version of this notice is now available. This notice cancels and replaces the previous version in May 2003 and any subsequent updates.

2011-08-08
agents;vat
Revised Notice 826 (August 2011)

The latest version of this notice is now available. This notice cancels and replaces the previous version in July 2010.

2011-08-08
agents;vat
ISA Bulletin 34 (PDF 44K)

The latest ISA Bulletin is now available. It contains articles on the changes to the ISA Regulations to allow for the the introduction of Junior ISAs and the latest version of the Guidance Notes.

2011-08-08
Customs Information Paper (11) 66

Tariff Preference: Cumulation EC - the Western Balkan countries matrix update

2011-08-08
Digital by Default

This consultation considers the next steps in making HM Revenue & Customs proposed Registration Wizard the digital by default channel to get set up for the main direct business taxes (Corporation Tax, Income Tax Self Assessment/Class 2 NICs, PAYE).

2011-08-08
agents
VAT: consultation on the next steps for moving VAT online

This consultation covers changes to the operation of VAT to move further transactions online, and the assistance into digital that will support those moves.

2011-08-08
agents;vat

5 August

Agents acting on behalf of newly VAT-registered businesses

A reminder that businesses, regardless of turnover, who registered for VAT on or after 1 April 2010 must submit their returns online and pay any VAT due electronically.

2011-08-05
agents;vat
Statutory Instrument: SI 1794 2011 and Explanatory Memorandum (Opens new window)

The Gaming Duty (Amendment) Regulations 2011, secondary legislation which comes into force on 1 October 2011.

2011-08-05
Statements of Practice (PDF 1.34MB)

Updated Statements of Practice which includes updates to SP5/01 and SP1/10.

2011-08-05
agents

4 August

Research & Development (R&D) Consultative Committee - draft guidance on 'production'

HM Revenue & Customs invites comments on their draft guidance on the definition of 'production' for R&D purposes by 30 September 2011.

2011-08-04
agents
Qualifying Recognised Overseas Pension Schemes (QROPS)

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

2011-08-04
agents
Customs Information Paper (11) 67

The requirement to become an approved exporter, for preferential origin purposes, in order to be able to issue the necessary proof of origin for goods exported under the preferential trade arrangements in the EU-South Korea FTA.

2011-08-04
News Release: Plumbers have one month to come clean on tax (Opens new window)

Plumbers, gas fitters and heating engineers have only one month left to tell HM Revenue & Customs (HMRC) about tax that they owe and to make arrangements to pay any interest and penalties due.

2011-08-04

3 August

Revenue & Customs Brief 31/11

A new Revenue & Customs brief describes changes to the treatment of products falling under CN code 3811 with effect from 1 July 2012.

2011-08-03
agents;vat
Software Developers

Update to the 2010-11 Self Assessment Technical pack.

2011-08-03
agents
Charitable payments to overseas bodies

The detailed guidance on 'Payments to overseas bodies' found in the charities detailed guidance notes, has been updated.

2011-08-03
charities
Tariff Stop Press Notice 33/11

Changes to Chapter 15 of the Tariff.

2011-08-03
Corporation Tax on chargeable gains - Indexation Allowance (PDF 43K)

Tables showing the Indexation Allowance for assets disposed of in June 2011 are now available.

2011-08-03
agents
Tax agents and advisers - Agent Account Mangers

The range of topics that tax agents and advisers can ask an Agent Account Manager to cover at their meeting or event has been updated.

2011-08-03
agents
Employer-supported childcare from 6 April 2011

Updated guidance for employers and parents on the new rules for employer-supported childcare.

2011-08-03
agents

2 August

VAT Notice 701/45 Sport

This notice has been updated to clarfiy the VAT position on changes following the ECJ Canterbury Hockey decision.

2011-08-02
agents;vat
Tax Treaties Anti-avoidance

Draft legislation to tackle tax avoidance using double taxation treaties was published by HM Revenue & Customs (HMRC) today.

2011-08-02
The Double Taxation Relief (Qatar) Order 2011 (Opens new window)

Statutory Instruments and Explanatory Memoranda to Double Taxation Relief (Qatar)

2011-08-02
Revenue & Customs Brief 29/11

This brief clarifies HM Revenue & Customs' interpretaion of two aspects of the Substantial Shareholding Exemption.

2011-08-02
agents;vat
New version of the P50 (PDF 41K)

A new, improved version of the repayment claim form P50 is now available.

2011-08-02
agents
Tax agents: a new relationship with HM Revenue & Customs (HMRC)

Remember to send comments to HMRC before 16 September on proposals for implementing a strategy for engaging with tax agents. Views are welcomed from all tax agents, including those who aren't affiliated to a professional body and voluntary sector organisations.

2011-08-02
agents
JCCC consultation paper 018

Proposed amendments to Customs Civil Penalties.

2011-08-02
Statutory Instrument 1780 and Explanatory Memorandum (Opens new window)

The Individual Savings Account (Amendment No.2) Regulations 2011 (SI 2011/1780) come into force on 1 November 2011. The Regulations and associated Explanatory Memorandum have been published on the Legislation.gov.uk website.

2011-08-02
Customs Information Paper (11) 65

Presenting Standard Individual Export Licences for goods moving within the EU.

2011-08-02

1 August

List of registered landfill site operators

This version of the Landfill Tax Register, published under powers in the Finance Act 1996, Schedule 5, paragraph 36, replaces the one dated March 2010.

2011-08-01
Statutory Instrument 2011/1797 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Provision of Information) (Amendments) (No. 2) Regulations 2011.

2011-08-01
Statutory Instrument 2011/1793 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Notice of Joint Liability for the Annual Allowance Charge) Regulations 2011.

2011-08-01
Statutory Instrument 2011/1792 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Prescribed Requirements of Flexible Drawdown Declaration) Regulations 2011.

2011-08-01
Statutory Instrument 2011/1791 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Modification of Scheme Rules) Regulations 2011.

2011-08-01
Statutory Instrument 2011/1790 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) (No.2) Regulations 2011.

2011-08-01
Statutory Instrument 2011/1783 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Relevant Income) Regulations 2011.

2011-08-01
Statutory Instrument 2011/1782 and Explanatory Memorandum (Opens new window)

The Taxation of Pension Schemes (Transitional Provisions) (Amendment) (No.2) Order 2011.

2011-08-01
Statutory Instrument 2011/1752 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011.

2011-08-01
Statutory Instrument 2011/1751 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Miscellaneous Amendments) Regulations 2011.

2011-08-01
IR35 Forum minutes: 29 June 2011

The IR35 Forum minutes of the 29 June have been published.

2011-08-01
Statutory Instrument: SI 1795 and Explanatory Memorandum (Opens new window)

The Beer (Amendment) Regulations 2011 come into force on 1 October 2011. The Regulations and their associated Explanatory Memorandum have been published on the Legislation.gov.uk website.

2011-08-01
Updated EX 46 (VAT) - VAT due on alcoholic beverages

Various amendments have been made to the EX 46 (VAT) which include a change of return address and removal of 'Method of payment' boxes (as the facility to pay by post-dated cheque has been withdrawn with effect from 1 August).

2011-08-01
vat;agents
HMRC's old bank accounts are closing

From 9 August 2011 HMRC's old bank accounts will close, find out the right account numbers to use when making your payment.

2011-08-01
agents
PAYE Tax Calculation (P800)

From July we'll be sending out P800 Tax Calculations for the year 2010-11

2011-08-01
agents

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