What's new

Revised notice (December 2009). This notice cancels and replaces Notice 725 (January 2007).

Following the annual revalorisation of the Euro, new fiscal limits when importing goods will take effect from 1 January 2010.

With effect from 1 January 2010 the temporary reduction in the standard rate of VAT ends and it reverts to 17.5%.

On 1 January 2010 the VAT rules for cross-border supplies of services changed. These affect place of supply, EC Sales lists (ESLs) requirement for certain services, timescales for all ESLs and the system for reclaiming VAT from other EU countries.

Following the annual revalorisation of the Euro, new fiscal limits when importing goods will take effect from 1 January 2010.

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.

This consultation concerns the implementation of the new Landline Duty to help fund the roll-out of Next Generation Access to 90 per cent of Britain by 2017.

This information sheet tells you about a change to the VAT rate for Ireland.

The Government has launched a formal consultation on the implementation of the restriction and welcomes responses from interested stakeholders.

Notice 744B has been revised to account for changes in the law on place of supply that take effect from 1 January 2010

Notice 744A has been revised to account for changes in the law on place of supply that take effect from 1 January 2010

This notice has been reviewed to produce a more informative and readable guide, removing information that is out-dated or over-complicated, while retaining and improving guidance. This has led to extensive amendments within section 3 (warehousing approvals) and section 15 (VAT treatment of warehoused oil.)

Responses to some questions: additional text; new Q&As 22 to 27.

This note gives a detailed explanation of proposed legislation, announced in a ministerial statement on 16 December 2009, to prevent certain capital gains tax losses on foreign currency bank accounts.

HMRC has today published for external comment a draft order appointing an effective day for the late payment penalties for PAYE.

Notice 550 has been amended to reflect the changes from 1 November 2009 when a four destination band structure applies based on geograhical distance from London, each having two rates of duty so there are eight rates of duty in total.

Special scheme for non-EU businesses - change to UK VAT rate, from 1 January 2010

Payroll Consultation Panel minutes are now available to view.

Statistics as pre-announced are now available.

The Value Added Tax (Supplementary Charge) Order 2009.

Explanatory Memorandum to The Value Added Tax (Supplementary Charge) Order 2009.

The page on NPS issues for tax agents and advisers has been updated. Find out more.

Updated V1-24A VAT guidance on traders record keeping requirements has been published.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

Responses to some questions.

Notice 718 has been split into three to make it more user-friendly. Motor dealers should read 718/1; auctioneers should read 718/2; all other margin schemes users should read the new 718.

(Flat rate scheme for small businesses) - The Value Added Tax (Amendment) (No.5) Regulations 2009.

Explanatory Memorandum to the (Flat rate scheme for small businesses) - The Value Added Tax (Amendment) (No.5) Regulations 2009.

The Value Added Tax (Tour Operators) (Amendment) Order 2009.

Explanatory Memorandum to The Value Added Tax (Tour Operators) (Amendment) Order 2009.

The Corporation Tax (Tax Treatment of Financing Costs and Income) (Acceptable Financial Statements) Regulations 2009. These Regulations are ancillary to the 'worldwide debt cap' rules.

Explanatory Memorandum to The Corporation Tax (Tax Treatment of Financing Costs and Income) (Acceptable Financial Statements) Regulations 2009.

The minutes of the meeting held on 23rd September 2009 have now been published.

HMRC leaflet providing details of the types of checks that can be carried out by people using labour supplied by a third party to establish the credibility and legitimacy of their supplies, customers and suppliers.

Statistics as pre-announced are now available.

Special announcement.

Statistics as pre-announced are now available.

The double taxation convention between UK and France, signed on 19 June 2008 entered into force 18 December 2009. It replaces the convention signed in 1968.

An update on implementation of AEO in the EU and UK and progress towards mutual recognition with Japan and the USA.

This brief provides new guidance on changes to the scope of the Income Tax credit for foreign dividends.

We have published details of HMRC guidance which is most frequently used by our business customers and stated when each piece will be updated to comply with the Better Regulation Executive Code of Practise on Guidance.

This notice provides detailed information about the VAT Auctioneers Scheme for supplies of second-hand goods, antiques, works of art and collectors items made at auction.

VAT: The Travellers' Allowances (Amendment) Order 2009.

Explanatory Memorandum to VAT: The Travellers' Allowances (Amendment) Order 2009.

We've updated our guidance on National Insurance for individuals, making it easier to find and understand.

HMRC is pleased to publish a draft version of its 2008-2009 Race Employment Duty Report.

This is a new notice explaining how remote gaming duty operates. It replaces the Remote Gaming Duty Information Sheet 3/07 which is now cancelled.

The Corporation Tax (Financing Costs and Income) Regulations 2009. These Regulations are ancillary to the 'worldwide debt cap' rules.

Explanatory Memorandum to The Corporation Tax (Financing Costs and Income) Regulations 2009.

The latest edition of Notes for Payroll Software Developers Series 12 Number 3 - December 2009 is now available.

The online calculator to work out if you're better off getting childcare vouchers if you qualify for tax credits has been updated to include questions about previous year income - this should help to improve the tax credits results.

The Financial Secretary to the Treasury's announcement of proposed legislation in Finance Bill 2010, effective from 16 December 2009, to prevent certain capital gains tax losses from transactions on foreign currency bank accounts. HMRC will publish precise details as soon as possible.

This brief explains how the Enterprise Investment Scheme rules apply where a company is carrying on the relevant trade, preparatory work or research and development in partnership

The revisit Inspection HM Revenue & Customs' preparedness to meet its disclosure obligations under the Criminal procedures and investigations Act 1996 as amended by criminal Justice Act 2003.

The extension of quota measures to accommodate Common Agricultural Policy (CAP) quota licences on the Customs Handling Import Export Freight (CHIEF) system.

We have today published Pension Schemes Newsletter 38 which covers changes in normal minimum pension age from 6 April 2010.

Statistics as pre-announced are now available.

The 'Tax Credits Consultation Group meeting' has changed it's name to the 'Benefits & Credits Consultation Group meeting' to reflect the wider remit of the group.

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

This Revenue & Customs Brief is of interest to all businesses that buy or lease cars or that sell or lease cars to other businesses.

We have taken all the margin schemes information which is relevant to the motor trade out of Notice 718, revised it for improved readability, and put it into Notice 718/1.

Draft legislation is published following the Financial Secretary to the Treasury announcement that new rules are being introduced, with effect from 15 December 2009, to counter an avoidance scheme exploiting gifts relief on qualifying investments to charity.

2009 Final report following consultation exercise.

Our Autumn Performance Report 2009 is now available.

The Cabinet Office's report into HM Revenue & Customs' (HMRC) capability has been published.

Guidance amended to explain when certain hire purchase and similar transactions are removed from the scope of the supplementary charge.

Value Added Tax (Amendment) (No 5) Regulations 2009. Secondary legislation relating to Cross-Border VAT Changes 2010 is now available. This consolidated SI also includes changes to the VAT Regulations for the Flat Rate Scheme and new invoicing requirements for the supplementary charge in connection with the anti-forestalling changes in connection with the return to the standard rate of VAT to 17.5%

Explanatory Memorandum to the Value Added Tax (Amendment) (No 5) Regulations 2009.

Minutes of this meeting, an open letter to committee members from the Economic Secretary to the Treasury and new R&D guidance on production and distribution of goods and services are now available.

Information for employers providing cycles or bus passes through a salary sacrifice scheme.

This joint statement outlines HMRC's policy and the Gambling Commission's views in relation to amusement machines which offer games designed to look like recognised games of chance.

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

A Notice to Importers about the issue by some countries of irregular certificates and the ability of Member States Customs authorities to continue to accept them in certain circumstances.

If you choose to post your clients' Self Assessment payment to HM Revenue & Customs, please use the computer-printed payslip they issue whenever possible. If you don't have a computer-printed payslip, then you can use SA361.

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 15) 2009.

Explanatory Memorandum to The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 15) 2009.

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 14) 2009.

Explanatory Memorandum to The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 14) 2009.

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 13) 2009.

Explanatory Memorandum to The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 13) 2009.

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.12) 2009.

Explanatory Memorandum to The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.12) 2009.

Updated guidance for the new electronic VAT Refund process which will be introduced across the EU with effect from 1 January 2010 is now available.

The Prime Minister recently announced changes to employer-supported childcare.  For more information on the announced changes please go to the Number10.gov.uk. website. Further details about the practical steps that employers will need to take from April 2011 will be on this website shortly.

New Import Controls on High Risk Feed & Food Products.

The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009.

Explanatory Memorandum to The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009.

The Northern Rock plc (Tax Consequences) Regulations 2009.

Explanatory Memorandum to the Northern Rock plc (Tax Consequences) Regulations 2009.

UK Regional Trade in Goods estimates are released today, for the third quarter of 2009.

The list of certified funds has now been updated to show the latest position of funds which have applied for distributing fund status as at 1 November 2009.

We have updated the frequently asked questions for the new PAYE late payment penalties, which will come into effect from tax year 2010-11, including an important update about late payment interest.

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

Claims of overpaid VAT in respect of bingo to be processed.

This bulletin tells you about TDSI Guidance Notes.

This bulletin tells you about the Taxback Campaign 2009.

The TDSI bulletin webpage has been changed to show current year bulletins only.

This leaflet has been updated and the new version is now available online.

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009.

Explanatory Memorandum to The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2009.

The Taxes, etc. (Fees for Payment by Telephone) Regulations 2009.

Explanatory Memorandum to The Taxes, etc. (Fees for Payment by Telephone) Regulations 2009.

New Guidance on the remittance basis and foreign currency bank accounts.

A Double Taxation Arrangement was signed with Montserrat on Wednesday 9 December 2009.

Tariff Preference: simplified proofs of origin.

Measuring Tax Gaps 2009 have been published following the Pre-Budget Report statement.

UK resident individuals who need to return income from such partnerships should enter their own UTR on the partnership page of the return.

Customs information paper for importing goods by post either through Royal Mail/Parcelforce or a Fast Parcel Operator, and approved low-value bulk importers.

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

Changes to the criteria and conditions for simplified procedures.

A new version of Notice 196 is now available.

A new version of Notice 197A is now available.

HM Revenue & Customs has provided the option of using the new EU VAT Refund online service to all agents who are already registered for VAT Online.

Issue 7 of the EMCS Newsletter is available. This edition provides an update on Member States Readiness, UK eAD mandatory fields and EMCS online service Registration & Enrolment process.

Software Developers registered with the Software Developers Support Team (SDST) who are considering developing a package to enable online filing for EMCS.

Rhestr o ffurflenni a thaflenni defnyddiol.

Notice 709/5 has been revised to account for changes required to how the scheme operates. The major changes are removal of the business to business opt-in and opt-out, plus a new market value calculation.

Impact Assessment of the Implementation of EC legislation regarding the operation of the Tour Operators' Margin Scheme.

This Revenue & Customs Brief 74/09 sets out transitional provisions which apply to supplied affected by the changes to the Tour Operators' Margin Scheme, which are due to come into effect on 1 January 2010.

As many full-time students prepare to find temporary work over the Christmas period, they may find that they are in line for tax free income.

Explanatory Memorandum to the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2009.

The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2009.

The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2009.

Explanatory Memorandum to SI 3055 - The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2009.

HMRC live services outage: 12th and 13th December 2009

VAT-registered businesses are being urged to get ready now for major changes to VAT return filing and payment coming in next April.

Regulations (SI 2009 No. 3139) were made on 1 December 2009 amending The Offshore Funds (Tax) Regulations 2009 (SI 2009/3001).

Explanatory Memorandum to The Offshore Funds (Tax) (Amendment) Regulations 2009.

The latest Tariff Notice 24/09 has been published.

The latest Tariff Notice 23/09 has been published.

New guidance on the eligibility of Finnish, Greek and Irish dividends to dividend tax credits.

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

This revised notice explains the restrictions on the number of cigarettes that can be removed to home-use in the period before the Budget. It explains how we interpret the law.

A new version of Notice 197 is now available.

A new Simplified Import VAT Acounting (SIVA) Public Notice is being published to replace current fragmented guidance. Current SIVA guidance will be removed.

HM Revenue & Customs (HMRC) is issuing a reminder to anyone who hasn't yet submitted their 2008-09 Self Assessment tax return - don't forget, your return must be both on time and online.

We have today published our opening hours for the PSS helpline for Christmas holiday period.

Guidance for the new electronic VAT Refund process which will be introduced across the EU with effect from 1 January 2010 is now available.

With effect from 1 December 2009, 64-8s must include the National Insurance number and Unique Taxpayer Reference.

HMRC has published a summary of responses to the consultation on draft amendment regulations relating to the compulsory online filing of VAT returns and electronic payment of VAT.

Information for Scheme Administrators who have not yet submitted their Pension Scheme Return.

The Tax Information Exchange Agreement with Jersey entered into force on 27 November 2009.

The Tax Information Exchange Agreement with Guernsey entered into force on 27 November 2009