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 December

NCTS - correct Office of Transit when sending goods to Croatia or Turkey

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.

2012-12-31
Tariff Stop Press Notice 51/12

Country code changes applicable to CHIEF and the Printed Tariff.

2012-12-28
Tariff Stop Press Notice 50/12

Changes to various chapters of Volume 2 of the Printed Tariff.

2012-12-31
Tariff Stop Press Notice 48/12

Notification of changes to the monthly trade euro rate.

2012-12-31
Self Assessment auto-coding: a guide for tax agents

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.

2012-12-31
agents
Procurement Dataset - All new items of HMRC spending over £25000 (CSV 66K)

The related spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25000 for the month of November 2012.

2012-12-31
Details of HMRC Government Procurement Card (GPC) spending over £500 (PDF 11K)

The monthly details of HM Revenue & Customs (HMRC) expenditure with suppliers via Government Procurement Card covering transactions that exceed £500.

2012-12-31

28 December

VAT Notice 700/17 Funded pension schemes

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.

2012-12-28
vat;agents
Revenue & Customs Brief 40/12

This brief announces HMRC's change in policy on first time water connection charges supplied at the same time as the supply of water.

2012-12-28
vat;agents
CTF Bulletin 66 (PDF 29K)

Child Trust Fund (CTF) Bulletin 66 has been published it provides details of the new CTF investment limits for 2013-14.

2012-12-28
National Statistics: Personal incomes analyses

Personal income tables 3.1 to 3.10 have now been released.

2012-12-28
National Statistics: Charitable donations and tax reliefs - Cost of Tax Relief

Charitable donations and tax reliefs - Cost of Tax Relief table 10.2 has now been released.

2012-12-28
National Statistics: Corporate Venturing Scheme table 8.10

Corporate Venturing Scheme table 8.10 has now been released.

2012-12-28
National Statistics: Venture Capital Trusts table 8.9

Venture Capital Trusts table 8.9 has now been released.

2012-12-28
National Statistics: Enterprise Investment Scheme tables 8.1 to 8.5

Enterprise Investment Scheme tables 8.1 to 8.5 have now been released.

2012-12-28
National Statistics: Numbers of taxpayers and registered traders

Numbers of taxpayers and registered traders. The estimated number of taxpayers with a tax liability has now been released.

2012-12-28
National Statistics: Tax expenditures and ready reckoners tables 1.5, B.1 and B.2

Tax expenditures and ready reckoners tables 1.5, B.1 and B.2 are now available.

2012-12-28

27 December

Statutory payment rates for 2013-14

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.

2012-12-27
agents
Financial Services Authority guide on how firms can reduce financial crime risk

The Financial Services Authority (FSA) has recently amended its guidance for firms on how they can detect, prevent and deter financial crime.

2012-12-27
agents
Statutory Instrument 2012/3056 and Explanatory Memorandum (Opens new window)

The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012.

2012-12-27
VAT Information Sheet 19/12

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.

2012-12-27
vat;agents

24 December

ISA Bulletin 47 (PDF 32K)

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

2012-12-24
Excise Information Sheet 12/12

Information about the destruction of excise goods at third party destruction sites.

2012-12-24
Statutory Instrument: SI 2012/3047 (Opens new window)

The Income Tax (Indexation) Order 2012.

2012-12-24
Revised Notice 235

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.

2012-12-24
Simpler income tax for small businesses: further legislation

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.

2012-12-24
agents
Statutory Instrument: SI 2012/3017 and Explanatory Memorandum (Opens new window)

The Air Passenger Duty (Amendment) Regulations 2012 and associated Explanatory Memorandum.

2012-12-24
Tariff Stop Press Notice 49/12

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.

2012-12-24

21 December

Autumn Statement: changes that may affect your Company Tax Return

Find out if the changes to the Annual Investment Allowance announced in the Autumn Statement may affect submission of your Company Tax Return.

2012-12-21
agents;ct
Statutory Instrument: SI 2012/3037 and Explanatory Memorandum (Opens new window)

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.

2012-12-21
Anti-avoidance: trade and property deductions

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.

2012-12-21
ct
National Statistics: Tax and NICs receipts: statistics table

Tax and NICs receipts, information and analysis updates for the month of November.

2012-12-21
National Statistics: Number of residential property transaction completions with value £40,000

Property transactions completed in the UK with value £40,000 or above in November 2012.

2012-12-21
PAYE for employers - International employments

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.

2012-12-21
agents

20 December

Scrap metal dealers

Details of the requirements for scrap metal dealers wishing to register as cheque cashing businesses.

2012-12-20
Gift Aid Small donations Scheme becomes law

Gift Aid Small Donations scheme receives Royal Assent and becomes law

2012-12-20
charities
Statutory Instrument SI 2012/3020 and Explanatory Memorandum (Opens new window)

The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2012 and associated Explanatory Memorandum.

2012-12-20
Consultation on the withdrawal of the VAT exemption for research

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.

2012-12-20
vat;agents
National Statistics: Child and Working Tax Credits statistics

Child and Working Tax Credits statistics both provisional and geographical statistics for December 2012.

2012-12-20

19 December

Tariff Notice 23/12

Common Customs Tariff - Combined Nomenclature - Tariff classification - various electronic, metal, plastic and vehicle items.

2012-12-19
Statutory Instrument: SI 2012/3015 (C. 12) (Opens new window)

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.

2012-12-19
Tariff Notice 21/12

Common Customs Tariff - Combined Nomenclature - Tariff classification - Various electronic, food and wood items.

2012-12-19
Statutory Instrument: SI 2012/3004 and Explanatory Memorandum (Opens new window)

The Income Tax (Professional Fees) Order 2012 and associated Explanatory Memorandum.

2012-12-19
Child Trust Fund Local Authorities Bulletin 20 (PDF 30K)

Child Trust Fund Local Authorities Bulletin 20 has been published, it provides a link to a new version of the form CTF15.

2012-12-19
Tariff Notice 22/12

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).

2012-12-19
Trusts & Estates Newsletter

The latest edition of the Trusts & Estates newsletter for trusts and estates practitioners is now available online.

2012-12-19
agents

18 December

Implementation of the UK-US Agreement: update

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.

2012-12-18
ct
Statutory Residence Test

Draft guidance to help individuals apply the statutory residence test and on eligibility for overseas workday relief has been published today.

2012-12-18
Overseas Trade statistics for trade in goods with EU countries (Opens new window)

UK overseas trade statistics for trade in goods with EU countries have been published for October 2012.

2012-12-18

17 December

Customs Information Paper (12) 64 (PDF 27K)

Enhanced validation on CHIEF (Customs Handling of Import and Export Freight) for non-UK issued EORI (Economic Operator Registration and Identification) numbers.

2012-12-17
Summary of Responses: Changes to VAT invoice rules

HM Revenue & Customs has published a summary of responses to the technical note on changes to the existing UK VAT invoicing rules.

2012-12-17
agents;charities;vat
Summary of Responses: Consultation on use of rebated fuel for gritting

A summary of the responses to the consultation on the use of rebated fuel for gritting activities in rural areas has been published today.

2012-12-17
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 117K)

HM Revenue & Customs has published an update to the QROPS list.

2012-12-17

13 December

Employers: operating PAYE in real time for expatriate employees

HMRC has updated the frequently asked questions from employers and payroll professionals who have expatriate employees working either in the UK or overseas.

2012-12-13
NCTS Technical Interface Specification (TIS) version 3.7 and Appendices

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.

2012-12-13

12 December

Category 1 crude oil values (PDF 62K)

Crude oils that are valued using Price Reporting Agency data, updated November 2012 have now been published.

2012-12-12
Statutory Instrument: SI 2012/3024 and Explanatory Memorandum (Opens new window)

The Controlled Foreign Companies (Excluded Territories) Regulations 2012.

2012-12-12
ct
Statutory Instrument: SI 2012/3041 and Explanatory Memorandum (Opens new window)

The Controlled Foreign Companies (Excluded Banking Business Profits) Regulations 2012.

2012-12-12
ct
Statutory Instrument: SI 2012/3045 and Explanatory Memorandum (Opens new window)

The Taxation (International and Other Provisions) Act 2010 (Part 7) (Amendment) Regulations 2012.

2012-12-12
ct
Manufactured Payments (PDF 134K)

The summary of responses to the Consultation on proposed changes to tax rules on manufactured payments has been published.

2012-12-12
Employment-Related Shares & Securities Bulletin (PDF 50K)

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.

2012-12-12
CITR Guidance: Calculation of de minimis aid for companies (PDF 25K)

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.

2012-12-12
ct
Temporary suspension of 2012-2013 payment booklet issue

Due to the selection process for PAYE payment booklets for 2013-14, HMRC are temporarily unable to issue booklets for 2012-13.

2012-12-12
agents
UK/Brunei Darussalam Double Taxation Arrangement (PDF 43K)

An Agreement amending the UK/Brunei Darussalam Double Taxation Arrangement was signed on 11 December 2012.

2012-12-12
National Statistics: Child Benefit, Child Tax Credit and Working Tax Credit

Take up rates for 2010-11 have now been published.

2012-12-12

11 December

Revenue & Customs Brief 35/12

Brief on the new voluntary scheme for motor and boat dealers selling adapted vehicles or boats under the zero-rated disability scheme.

2012-12-11
agents;vat
Revenue & Customs Brief 34/12

Brief on the scrapping of VAT Notice 701/59 and replacement by two new Helpsheets.

2012-12-11
agents;vat
Tax Information and Impact Note: EU Court of Justice ruling on drawdown pensions (PDF 71K)

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.

2012-12-11
List of registered Community Amateur Sports Clubs (CASCs)

An updated list of registered CASCs has now been published.

2012-12-11
agents
Statutory Instrument: SI 2940/2012 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Relevant Annuities) (Amendment) Regulations 2012 and associated Explanatory Memorandum.

2012-12-11
Property Taxation - Finance Bill 2013: draft clauses for consultation

Read more information about the draft clauses on the new Annual Residential Property Tax and changes to Stamp Duty Land Tax rules.

2012-12-11
stamps
Draft Finance Bill 2013

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.

2012-12-11
vat;agents;ct
Form C81 Notice of Amendment to an Export/Re-export Declaration

This is a new style form that includes further relevant information for exporters.

2012-12-11
Agent Update 33 (PDF 205K)

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.

2012-12-11
agents
Statutory Instrument: SI 2951/2012 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Amendment) (No3) Regulations 2012 and associated Explanatory Memorandum.

2012-12-11
vat;agents
Self Assessment deadline

Guidance for tax agents and advisers to help manage the 31 January 2013 Self Assessment deadline.

2012-12-11
agents
PAYE for employers: Special notice about electronic PAYE payment dates

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.

2012-12-11
agents

10 December

Working with tax agents: dishonest conduct

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.

2012-12-10
agents
Tax agents and advisers: personal representatives and agent authorisation

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.

2012-12-10
agents
Statutory Instrument: SI 2012/2953 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Removal of Goods) (Amendment) Order 2012 and associated Explanatory memorandum.

2012-12-10
vat;agents
Statutory Instrument: SI 2012/3043 and Explanatory Memorandum (Opens new window)

The Authorised Investment Funds (Tax) (Amendment No. 3) Regulations 2012 and associated Explanatory Memorandum.

2012-12-10
ct
Statutory Instrument: SI 2012/3044 and Explanatory Memorandum (Opens new window)

The Insurance Companies and CFCs (Avoidance of Double Charge) Regulations 2012 and associated Explanatory Memorandum.

2012-12-10
ct
Statutory Instrument: SI 2012/3009 and Explanatory Memorandum (Opens new window)

The Insurance Companies (Transitional Provisions) Regulations 2012 and associated Explanatory Memorandum

2012-12-10
ct
Statutory Instrument: SI 2012/3008 and Explanatory Memorandum (Opens new window)

The Friendly Societies (Modifications of the Tax Acts) Regulations 2012 and associated Explanatory Memorandum.

2012-12-10
ct
Customs Information Paper (12) 59 (PDF 21K)

Statistical threshold: revised figure for 2013.

2012-12-10
Tariff Notice 20/12

Common Customs Tariff - Combined Nomenclature - Tariff classification - an electronic apparatus (so-called 'multi-switch') in a housing.

2012-12-10
Customs Information Paper (12) 61 (PDF 32K)

Enhanced validation on CHIEF (Customs Handling of Import and Export Freight) for non-UK issued EORI (Economic Operator Registration and Identification) numbers.

2012-12-10

6 December

VAT Notice 700/9 - Transfer of Going Concern

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

2012-12-06
agents;vat
VAT Notes No 4 2012

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.

2012-12-06
vat;agents
Statutory Instrument: SI 2012/2907 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Relief for European Research Infrastructure Consortia) Order 2012 and associated Explanatory Memorandum.

2012-12-06
vat;agents
Overseas Trade Statistics - non-EU latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with non-EU countries have been published for October 2012.

2012-12-06
UK Regional Trade Statistics for trade in goods with EU and non-EU countries (Opens new window)

UK Regional Trade Statistics for trade in goods with EU and non-EU countries for the third quarter of 2012 have now been published.

2012-12-06

5 December

VAT Information Sheet 18/12

This Information Sheet explains that new Form VAT 411 is being published on 1 January 2013, it also provides for a short transition period.

2012-12-05
agents;vat
Machine Games Duty (Notice 452)

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.

2012-12-05
vat
Autumn Statement

The Autumn Statement 2012 has been made by the Chancellor of the Exchequer, George Osborne.

2012-12-05
vat;agents;ct
National Statistics: Direct effects of illustrative tax changes

Statistics relating to Direct effects of illustrative tax changes 2012 have now been published.

2012-12-05
Update on the email pilot for agents

The scope of the pilot has has been expanded to include forms SA1 and CWF1, and has been extended until 31 March 2013.

2012-12-05
agents
Customs Information Paper (12) 56 (PDF 23K)

Tariff Preference: derogation from the Rules of Origin for certain fisheries products exported from Guatemala.

2012-12-05
Customs Information Paper (12) 55 (PDF 17K)

Change of authorising office for the Low Value Bulking Imports concession.

2012-12-05
Chair of GAAR Advisory Panel - Vacancy (Opens new window)

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).

2012-12-05
Customs Information Paper (12) 57 (PDF 22K)

Tariff Preference: derogation from the Rules of Origin for certain fisheries products exported from El Salvador.

2012-12-05
Customs Information Paper (12) 58 (PDF 25K)

EU Council Regulations on EU General Export Authorisations.

2012-12-05
National statistics: Preliminary estimate of the VAT GAP 2011-12

Statistics relating to estimates of VAT GAPS in 2012 have been published.

2012-12-05
vat

4 December

Revenue & Customs Brief 33/12

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.

2012-12-04
vat; agents
Advisory Fuel Rates updated

HM Revenue & Customs has published advisory fuel rates to operate from 1 December 2012.

2012-12-04

3 December

Revenue & Customs Brief 32/12

HM Revenue & Customs has published details of new guidance relating to capital allowances treatment of capital expenditure on polytunnels.

2012-12-03
agents; vat
Code of Practice 9 (2012) (PDF 320K)

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.

2012-12-03
agents; corporation tax; vat
Tackling Tax Avoidance and Evasion

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.

2012-12-03
Avoidance: SRN withdrawn

From 21 November 2012 SRNs 19882922, 53552953, 09129569, 51961836, 32433920, 32228250 have been withdrawn.

2012-12-03
corporation tax
PAYE Real Time Information: November 2012 Pilot Employer update

HMRC has published the latest update for employers taking part in the 2012-2013 Real Time Information pilot.

2012-12-03
agents
Advisers: New way to get urgent authority to act for tax credits clients

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.

2012-12-03
Advisers: New way to get urgent authority to act for Child Benefit clients

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.

2012-12-03

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