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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Croatia and Turkey are now using NCTS. Traders sending consignments to either of those countries must designate an Office of Transit at the point of entry to that country.
Country code changes applicable to CHIEF and the Printed Tariff.
Changes to various chapters of Volume 2 of the Printed Tariff.
HM Revenue & Customs has published guidance to explain how a customer's tax code is automatically updated with information from their Self Assessment tax return.
The related spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25000 for the month of November 2012.
The monthly details of HM Revenue & Customs (HMRC) expenditure with suppliers via Government Procurement Card covering transactions that exceed £500.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in November 2011. Details of changes to the previous version can be found in paragraph 1.1.
This brief announces HMRC's change in policy on first time water connection charges supplied at the same time as the supply of water.
Child Trust Fund (CTF) Bulletin 66 has been published it provides details of the new CTF investment limits for 2013-14.
Personal income tables 3.1 to 3.10 have now been released.
Charitable donations and tax reliefs - Cost of Tax Relief table 10.2 has now been released.
Corporate Venturing Scheme table 8.10 has now been released.
Venture Capital Trusts table 8.9 has now been released.
Enterprise Investment Scheme tables 8.1 to 8.5 have now been released.
Numbers of taxpayers and registered traders. The estimated number of taxpayers with a tax liability has now been released.
Tax expenditures and ready reckoners tables 1.5, B.1 and B.2 are now available.
Department for Work and Pensions have announced the new statutory payment rates for 2013-14. There is no change to the Small Employer's Compensation Rate which will remain at 3 per cent.
The Financial Services Authority (FSA) has recently amended its guidance for firms on how they can detect, prevent and deter financial crime.
The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012.
This information sheet is to inform customers of an increase in the VAT rate in Finland which is to take effect from 1 January 2013.
The latest ISA Bulletin has now been published. It contains articles on the ISA investment allowance for 2013-14, changes resulting from the removal of the concept of 'ordinary residence' and the latest (December 2012) version of the Guidance Notes
Information about the destruction of excise goods at third party destruction sites.
The Income Tax (Indexation) Order 2012.
This notice cancels and replaces notice 235 (August 2012) and explains how it may be possible to obtain relief from Customs duties when re importing Community goods that have previously been exported from the EC for processing.
The draft legislation published on 11 December 2012 has been amended to include the transitional rules for the cash basis for small businesses and for simplified expenses for small businesses.
The Air Passenger Duty (Amendment) Regulations 2012 and associated Explanatory Memorandum.
Please note the following amendments to Volume 2 of the Printed Tariff and CHIEF (Customs Handling of Import and Export Freight) applicable from 21 December 2012.
Find out if the changes to the Annual Investment Allowance announced in the Autumn Statement may affect submission of your Company Tax Return.
The Car and Van Fuel Benefit Order 2012. The secondary legislation setting the value of car fuel benefit and van fuel benefit for 2013-14 has been published. The new values will take effect from 6 April 2013.
The Government has today announced legislation for inclusion in the 2013 Finance Bill that will introduce targeted anti-avoidance rules to the Income Tax and Corporation Tax provisions prohibiting and allowing deductions from the profits of trade and property businesses.
Tax and NICs receipts, information and analysis updates for the month of November.
Property transactions completed in the UK with value £40,000 or above in November 2012.
Revised versions of the modified PAYE arrangements EP Appendix 6, 7A and 7B have been published, employers, who have made applications since August 2012, should note the changes but need not make new applications.
Details of the requirements for scrap metal dealers wishing to register as cheque cashing businesses.
Gift Aid Small Donations scheme receives Royal Assent and becomes law
The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012 and associated Explanatory Memorandum.
The VAT exemption for research is being withdrawn as the UK has been notified by the EU Commission that it does not comply with EU legislation. The UK has accepted that this is the case and plans to withdraw the exemption from 1 August 2013.
Child and Working Tax Credits statistics both provisional and geographical statistics for December 2012.
Common Customs Tariff - Combined Nomenclature - Tariff classification - various electronic, metal, plastic and vehicle items.
The Finance Act 1994, section 30A (Appointed Day) Order 2012, which sets the 1 January 2013 as the relevant day for the Northern Ireland Assembly to set rates of Air Passenger Duty on direct long-haul flights departing from Northern Ireland.
Common Customs Tariff - Combined Nomenclature - Tariff classification - Various electronic, food and wood items.
The Income Tax (Professional Fees) Order 2012 and associated Explanatory Memorandum.
Child Trust Fund Local Authorities Bulletin 20 has been published, it provides a link to a new version of the form CTF15.
Common Customs Tariff - Combined Nomenclature - Tariff classification - modified dehydrated cane molasses presented in powder, with a light brown colour, containing (% by weight): - sucrose (including invert sugar).
The latest edition of the Trusts & Estates newsletter for trusts and estates practitioners is now available online.
The Government has published for consultation a draft Statutory Instrument along with draft guidance, and a response to the original consultation. Comments are required by 13 February 2013.
Draft guidance to help individuals apply the statutory residence test and on eligibility for overseas workday relief has been published today.
UK overseas trade statistics for trade in goods with EU countries have been published for October 2012.
Enhanced validation on CHIEF (Customs Handling of Import and Export Freight) for non-UK issued EORI (Economic Operator Registration and Identification) numbers.
HM Revenue & Customs has published a summary of responses to the technical note on changes to the existing UK VAT invoicing rules.
A summary of the responses to the consultation on the use of rebated fuel for gritting activities in rural areas has been published today.
HM Revenue & Customs has published an update to the QROPS list.
HMRC has updated the frequently asked questions from employers and payroll professionals who have expatriate employees working either in the UK or overseas.
The European Commission will make this NCTS upgrade available to users by 1 January 2013. NCTS users are encouraged to familiarise themselves with the content.
Crude oils that are valued using Price Reporting Agency data, updated November 2012 have now been published.
The Controlled Foreign Companies (Excluded Territories) Regulations 2012.
The Controlled Foreign Companies (Excluded Banking Business Profits) Regulations 2012.
The Taxation (International and Other Provisions) Act 2010 (Part 7) (Amendment) Regulations 2012.
The summary of responses to the Consultation on proposed changes to tax rules on manufactured payments has been published.
The fifth employment-Related Shares & Securities Bulletin providing information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes.
Companies investing in Community Investment Finance Institutions (CDFIs) will need to comply with the new limit for relief to be introduced for the purposes of Community Investment Tax Relief.
Due to the selection process for PAYE payment booklets for 2013-14, HMRC are temporarily unable to issue booklets for 2012-13.
An Agreement amending the UK/Brunei Darussalam Double Taxation Arrangement was signed on 11 December 2012.
Take up rates for 2010-11 have now been published.
Brief on the new voluntary scheme for motor and boat dealers selling adapted vehicles or boats under the zero-rated disability scheme.
Brief on the scrapping of VAT Notice 701/59 and replacement by two new Helpsheets.
HM Revenue & Customs has published a Tax Information and Impact Note for Statutory Instrument SI 2940/2012: The Registered Pension Schemes (Relevant Annuities) (Amendment) Regulations 2012.
An updated list of registered CASCs has now been published.
The Registered Pension Schemes (Relevant Annuities) (Amendment) Regulations 2012 and associated Explanatory Memorandum.
Read more information about the draft clauses on the new Annual Residential Property Tax and changes to Stamp Duty Land Tax rules.
The Government has today published draft Finance Bill 2013 clauses, explanatory notes, Tax Information and Impact Notes (TIINs) and other tax updates including responses to consultations.
This is a new style form that includes further relevant information for exporters.
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.
The Value Added Tax (Amendment) (No3) Regulations 2012 and associated Explanatory Memorandum.
Guidance for tax agents and advisers to help manage the 31 January 2013 Self Assessment deadline.
PAYE payment is due by Saturday 22 December 2012. To avoid paying late and late payment penalties, you must make sure HM Revenue & Customs have cleared funds by the payment date.
Read about the new legislation that comes into effect on 1 April 2013 - helping HMRC address the behaviour of the small minority of tax agents who are dishonest.
A personal representative can now use form 64-8 to authorise an agent to deal with some individual tax affairs for the estate of a deceased person.
The Value Added Tax (Removal of Goods) (Amendment) Order 2012 and associated Explanatory memorandum.
The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2012 and associated Explanatory Memorandum.
The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012 and associated Explanatory Memorandum.
The Insurance Companies (Transitional Provisions) Regulations 2012 and associated Explanatory Memorandum
The Friendly Societies (Modifications of the Tax Acts) Regulations 2012 and associated Explanatory Memorandum.
Statistical threshold: revised figure for 2013.
Common Customs Tariff - Combined Nomenclature - Tariff classification - an electronic apparatus (so-called 'multi-switch') in a housing.
Enhanced validation on CHIEF (Customs Handling of Import and Export Freight) for non-UK issued EORI (Economic Operator Registration and Identification) numbers.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in April 2008. Details of any changes to the previous version can be found in paragraph 1.1.1
Items in this edition include: Online registration; Business Tax Dashboard - new online service; VAT evasion on vehicles brought to the UK; Machine Games Duty; voluntary scheme for adapted motor vehicles and boats.
The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 and associated Explanatory Memorandum.
UK Overseas Trade Statistics for trade in goods with non-EU countries have been published for October 2012.
UK Regional Trade Statistics for trade in goods with EU and non-EU countries for the third quarter of 2012 have now been published.
This Information Sheet explains that new Form VAT 411 is being published on 1 January 2013, it also provides for a short transition period.
Machine Games Duty (Notice 452), relating to a duty of excise on takings from certain 'machine games'. This notice explains the Machine Games Duty regime, how it is charged and who is liable to pay the duty.
The Autumn Statement 2012 has been made by the Chancellor of the Exchequer, George Osborne.
Statistics relating to Direct effects of illustrative tax changes 2012 have now been published.
The scope of the pilot has has been expanded to include forms SA1 and CWF1, and has been extended until 31 March 2013.
Tariff Preference: derogation from the Rules of Origin for certain fisheries products exported from Guatemala.
Change of authorising office for the Low Value Bulking Imports concession.
HMRC Commissioners invite applications from suitably qualified and experienced individuals to take on the role of Chair of the Advisory Panel that is a key element in the Government's proposals to introduce a General Anti-Abuse Rule (GAAR).
Tariff Preference: derogation from the Rules of Origin for certain fisheries products exported from El Salvador.
EU Council Regulations on EU General Export Authorisations.
Statistics relating to estimates of VAT GAPS in 2012 have been published.
This Brief announces the withdrawal of VAT exemption for supplies to insurers of certain mis-selling review and helpline services following enquiries from the European Commission into the UK's VAT exemption.
HM Revenue & Customs has published advisory fuel rates to operate from 1 December 2012.
HM Revenue & Customs has published details of new guidance relating to capital allowances treatment of capital expenditure on polytunnels.
Deletion of sentence 'The expiry date is set out at the top of your Outline Disclosure form' in section 2.6. Improved readiblity in line with HMRC standards.
The Government has today announced a package of new rules and extra investment in HM Revenue & Customs. These announcements come ahead of the Chancellor's Autumn Statement on Wednesday 5th December.
From 21 November 2012 SRNs 19882922, 53552953, 09129569, 51961836, 32433920, 32228250 have been withdrawn.
HMRC has published the latest update for employers taking part in the 2012-2013 Real Time Information pilot.
Voluntary sector organisations can now use an online form for urgent requests to act for tax credits clients. The guidance on how to act on behalf of your client has been updated to link to the form.
Voluntary sector organisations can now use an online form for urgent requests to act for Child Benefit clients. The guidance on how to act on behalf of your client has been updated to link to the form.
