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Latest news and announcements from HM Revenue & Customs (HMRC).

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31 December 2013

National Statistics: Numbers of taxpayers and registered traders

Data about the numbers of taxpayers and registered traders, as at 31 March, has been updated to December 2013.

2013-12-31
National Statistics: PRT and Government revenues from UK oil and gas production

December updates have been released for the Petroleum Revenue Tax and Government revenues from UK oil and gas production tables.

2013-12-31
National Statistics: Tax expenditures and ready reckoners

December 2013 updates have been made to the introductory text and tables on this page.

2013-12-31
National Statistics: Charitable donations and tax reliefs

The Charitable donations and tax reliefs page has updates to tables 10-2, 10.8 and the commentary document too.

2013-12-31

27 December 2013

Revised notice 701/20: Caravans and Houseboats

Revised notice (January 2014). This notice cancels and replaces Notice 701/20 (April 2012). Details of the main changes to the previous version can be found in paragraph 1.2 of this notice.

2013-12-27
vat
Excise Information Sheet 09/13

Information about Deferment Approval Numbers for excise warehousekeepers and their customers.

2013-12-27
Excise Information Sheet 08/13

Information about the guarantee requirements for duty suspended movements of excise goods taking place wholly within the territory of the United Kingdom.

2013-12-27
Spotlight - update on contractor loan tax avoidance schemes

HMRC has published a new Spotlight with an update on contractor loan tax avoidance schemes.

2013-12-27
agents
Customs Information Paper (13) 80(PDF 23K)

Restructure of JCCC Sub Groups.

2013-12-27
Notes of recent Individuals Stakeholders Forum published (PDF 21K)

A summary of the topics covered at this meeting between HMRC and representative bodies of its non-business customers.

2013-12-27
agents;charities
Revenue & Customs Brief 40/13

This Brief publicises the withdrawal of notice 915 (Assessments and time limits: Statement of Practice) and notice 208 (Excise Assessments). Both notices were withdrawn on 22 November 2013.

2013-12-27
vat;agents
Customs Information Paper (13) 88 (PDF 26K)

Tariff preference: Derogation from rules of origin for certain products from Guatemala imported under quota.

2013-12-27

24 December 2013

Technical note on the taxation of regulatory capital securities

HMRC has published a technical note to accompany the regulations for the taxation of regulatory capital securities.

2013-12-24
Framework for Housing Association Partial Exemption Special Methods (PDF 167K)

A new version of the Framework for Housing Association Partial Exemption Special Methods has been published

2013-12-24
National and Official Statistics - Updates

The schedule of National and Official Statistics updates for January, February and March 2014 are now available.

2013-12-24
National Statistics: UK Property Transaction Statistics

The December 2013 release of the monthly property transactions completed in the UK with value £40,000 or above.

2013-12-24

23 December 2013

Customs Information Paper (13) 86 (PDF 27K)

Tariff Preference: Guatemala Implements the Reciprocal Preferential Trade Agreement between the EU and Central America.

2013-12-23
Consultation on amendments to law - assistance with filing of VAT returns (Opens new window)

A consultation seeking views on potential changes to VAT law to clarify the assistance available to VAT registered businesses that are required to file their VAT returns online but have difficulty in doing so.

2013-12-23
agents;charities;vat
Customs Information Paper (13) 85 (PDF 16K)

New telephone and fax number for the National Duty Repayment Centre Enquiry Line.

2013-12-23
Statutory Instrument: SI 2013/3218 and Explanatory Memorandum (Opens new window)

The SI amends the definition of 'contract for differences' in the Corporation Tax derivative contracts rules to include 'contracts for difference' under the Energy Act 2013.

2013-12-23
agents;ct
Investment Management Exemption and Collective Investment Schemes (Opens new window)

HMRC has published draft regulations that list investment transactions for authorised investment funds, investment trust companies, certain offshore funds (reporting funds) exempt unauthorised unit trusts, and the Investment Manager Exemption. There will be a 4 week period for consultation.

2013-12-23
agents;ct
Tariff Stop Press Notice 44/13

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2013-12-23

20 December 2013

Stamp Duty Land Tax on de-enveloping transactions

HMRC has published guidance about the Stamp Duty Land Tax (SDLT) treatment of de-enveloping transactions. This covers, in particular, the SDLT result of liquidating a company and removing a property.

2013-12-20
stamps
Newly designated recognised stock exchange

The market operated by The Channel Islands Securities Exchange Authority has been designated as a recognised stock exchange.

2013-12-20
Real Time Information: Help for micro employers - draft legislation

Following the recent announcement detailing a package of help for micro employers HMRC is seeking views on draft legislation for the time-limited relaxation.

2013-12-20
agents
List of registered Community amateur sports clubs (PDF 1.7MB)

An updated list of registered Community amateur sports clubs has now been published.

2013-12-20
agents;charties
Tariff Stop Press Notice 43/13

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2013-12-20
The RDR3 guide concerning the new statutory residence test has been updated (PDF 451K)

The RDR3 guide contains information on the new statutory residence test introduced for tax years 2013 to14 onwards. This December 2013 publication replaces and updates the August 2013 publication. See page 7 for a summary of the updates.

2013-12-20
agents
Tax Residence Indicator Tool updated

HMRC has released an updated version of the Tax Residence Indicator tool. The tool helps determine residence status for tax purposes.

2013-12-20
agents
National Statistics: Tax and NICs receipts - Statistics table

The tax and national insurance contributions statistics table, has been updated for November 2013.

2013-12-20
National Statistics: Child and Working Tax Credits Statistics

Updated statistics for December 2013.

2013-12-20
National Statistics: Child and Working Tax Credits Statistics - Geographical analyses

Updated geographical statistics for December 2013.

2013-12-20

19 December 2013

VAT treatment of refunds made by manufacturers

HMRC has publised its Consultation Summary of Responses, Tax Information and Impact Note and also draft secondary legislation for consultation.

2013-12-19
agents;vat

18 December 2013

Pensions Industry Business Update December 2013 issue 7 (PDF 1.76MB)

Pensions Industry Business Update formally National Insurance Services to Pensions Industry News Letter.

2013-12-18
agents
PAYE for employers: List 3 updated

HMRC has updated the list professional bodies and learned societies, approved by HMRC for the purposes of Section 344 ITEPA 2003.

2013-12-18
agents
Offshore employment intermediaries

HMRC has published draft guidance as part of the consultation on proposals to strengthen legislation where there is an offshore employment intermediary. The draft guidance requires the legislation to get Parliamentary approval and could change before it comes into force.

2013-12-18
agents
HMRC's Business Tax Dashboard and PAYE information

HMRC's Business Tax Dashboard may not display up to date month 5 information for some employers.

2013-12-18
agents
Another electronic message to help employers keep up to date with their PAYE

HMRC is introducing a new message to help employers keep their PAYE payments up to date.

2013-12-18
agents
Trusts & Estates Newsletter (PDF 63K)

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

2013-12-18
New Phishing email scam - Employer Bulletin issue 45 (PDF 13K)

HMRC is aware of a bogus email being circulated advising customers that the latest version of the Employer Bulletin (issue 45) has just been published. The email has an attachment which should not be opened as this contains a virus.

2013-12-18
agents
HMRC Grant Funding Programme 2012 to 2013 Results

HMRC have announced the results of the 2012 to 2013 Grant Funding Programme.

2013-12-18
National Statistics: Child Benefit, Child Tax Credit and Working Tax Credit

Child Benefit, Child Tax Credit and Working Tax Credit - Take Up rates for 2011 to 2012 published.

2013-12-18

17 December 2013

Notice MLR9d Registration Guide for Accountancy Service Providers

Revised Notice (December 2013). This cancels and replaces Notice MLR9d (February 2011).

2013-12-17
agents;ct;vat
Notice MLR9c Registration Guide for Trust or Company Service Providers

Revised Notice (December 2013). This cancels and replaces Notice MLR9c (July 2013).

2013-12-17
agents;ct;vat
Notice MLR9b Money Laundering Regulations Registration Guide for High Value Dealers

Revised Notice (December 2013). This cancels and replaces Notice MLR9b (March 2013).

2013-12-17
agents;ct;vat
Notice MLR9a Registration Guide for Money Service Businesses

Revised Notice (December 2013). This cancels and replaces Notice MLR9a (February 2011).

2013-12-17
ct;vat
Changes to Real Estate Investment Trust (REIT) legislation

A Statutory Instrument has been published in draft amending the list of items to be taken into account in calculating the costs of debt finance.

2013-12-17
agents;ct

16 December 2013

Revenue & Customs Brief 38/13

This Brief confirms changes to the Arrivals Exemption and Delivery Terms thresholds that apply from 1 January 2014.

2013-12-16
agents;ct
Revenue & Customs Brief 37/13

This Brief provides guidance on the application of the flagging rules for tonnage tax in 2014.

2013-12-16
agents;ct
QROPS Online Service launched

HMRC has launched an online service to help overseas scheme managers and UK scheme administrators meet their reporting requirements for Qualifying Recognised Overseas Pension Schemes (QROPS).

2013-12-16
agents
Resolving tax disputes with HMRC

HMRC publishes updated versions of the Code of Governance for Resolving Tax Disputes and the Litigation and Settlement Strategy Commentary. The Code now contains information on the case boards and the commentary consolidates changes from the Annual Report and Code.

2013-12-16
agents;ct;vat
Scheme Reconciliation Service for contracted-out pensions

New Scheme Reconciliation Service for pension scheme administrators and trustees.

2013-12-16
agents
HMRC's statistics website will be moving

The current HMRC statistics web pages will shortly be moving to GOV.UK.

2013-12-16

13 December 2013

Avoidance schemes using total return swaps - guidance note (PDF 31K)

Guidance note on the clauses published at Autumn Statement on avoidance schemes using total return swaps. This replaces the note published on 12 December 2013.

2013-12-13
ct;agents
CWG2(2013) Employer further guide to PAYE and NICs (PDF 1.7MB)

This helpbook has been amended: pages 35,41,42 for National Insurance, page 50 for students, page 55 for employees going abroad.

2013-12-13
agents
National Statistics: Venture Capital Trusts Statistics Tables 8.9 - Updated

The number of investors and amount of investment claimed under the Venture Capital Trust (VCT) scheme through Self Assessment forms.

2013-12-13
National Statistics: Enterprise Investment Scheme Statistics Tables 8.1 & 8.5 - updates

Information on the number of companies raising funds, number of subscriptions and amounts raised through EIS.

2013-12-13

12 December 2013

Notice 452: Machine Games Duty

This notice cancels and replaces Notice 452 (June 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2013-12-12
agents;vat
Scottish rate Income Tax - update on relief at source

An update for pension scheme administrators on Scottish rate of Income Tax for relief at source on contributions to registered pension schemes by Scottish taxpayers.

2013-12-12
Notice 236 Customs: Importing returned goods free of duty and tax

This notice cancels and replaces Notice 236 (October 2013).

2013-12-12
agents;vat
Avoidance schemes using total return swaps - guidance note (PDF 31K)

Guidance note on the clauses published at Autumn Statement on avoidance schemes using total return swaps, including examples.

2013-12-12
ct;agents
Customs Information Paper (13) 79 (PDF 22K)

Proposed amendments to Customs Civil Penalties.

2013-12-12
UK Overseas Trade Statistics - EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with EU countries are released today, for October 2013.

2013-12-12

The Van benefit and Car and Van Fuel Benefit Order 2013 (Opens new window)

The secondary legislation setting the value of van benefit, car fuel benefit and van fuel benefit for 2014-15 has now been published on the legislation.gov.uk website. The new values will take effect from 6 April 2014.

2013-12-12
agents

11 December 2013

Finance Bill 2014 - draft legislation published for consultation

Following announcements at Budget 2012 and Autumn Statement the draft Finance Bill 2014 has been published for consultation.

2013-12-11
stamps
Unpaid Class 2 National Insurance Contributions to be collected from PAYE tax codes from 2014

If you are an employee and pay tax through Pay As You Earn (PAYE) or are paid a taxable UK based private pension, during January to March next year, you may receive an Annual Coding Notice (called a P2) for the next tax year 2014 to 15.

2013-12-11
agents
Tariff Notice 45/13

Common Customs Tariff, Combined Nomenclature, Tariff classification, Rectangular box made of solid paperboard.

2013-12-11
Tariff Notice 44/13

Common Customs Tariff, Combined Nomenclature, Tariff classification, A non-alcoholic beverage.

2013-12-11
Tariff Notice 43/13

Common Customs Tariff, Combined Nomenclature, Tariff classification, Treated distillate aromatic extract (TDAE)

2013-12-11

10 December 2013

Business Income Manual - update

The Business Income Manual has been updated. This update covers legislative changes, including the Tax Law Rewrite, and introduces new chapters on the Simpler Income Tax rules. It also covers accountancy changes introduced by new UK Generally Accepted Accounting Practice.

2013-12-10
agents
Toolkits to help minimise common errors - update

HMRC has reviewed and republished the toolkits affected by the recent update of the HMRC Business Income Manual (BIM).

2013-12-10
agents
New rules for some Gambling Duties from 1 December 2014

HMRC is changing the basis of taxation from 'place of supply' to 'place of consumption' for Remote Gaming Duty, General Betting Duty and Pool Betting Duty.

2013-12-10
agents;vat
Category 1 crude oil values (PDF 61K)

Crude oils that are valued using Price Reporting Agency data, updated November 2013 have now been published.

2013-12-10
A new electronic message to help employers keep up to date with their PAYE

HMRC is introducing another new message to help employers keep their PAYE up to date.

2013-12-10
agents
Unauthorised unit trusts and their investors

A Statutory Instrument was made on 31 October 2013 and a technical note has been published today on changes to the tax rules for unauthorised unit trusts and their investors.

2013-12-10
agents;ct
Dispatch of 2013 to 2014 Payment Booklets

Further update about the bulk dispatch of the 2014 to 2015 Payment Booklets to employers and the temporary suspension of dispatch of 2013 to 2014 Payment Booklets.

2013-12-10
agents
Finance Bill 2014 - draft legislation 10 December 2013 (Opens new window)

Draft clauses for Finance Bill 2014, explanatory notes, tax information and impact notes, guidance and technical notes, and responses to consultation on Budget announcements have today been published on GOV.UK.

2013-12-10
agents;ct
Tariff Stop Press Notice 42/13

Please note the following amendments to volume 2 of the printed Tariff and CHIEF applicable from 6 December 2013.

2013-12-10
Tariff Notice 42/13

Common Customs Tariff - Combined Nomenclature -Tariff classification - Food supplement for human consumption.

2013-12-10
UK Overseas Trade Statistics - Non-EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with non-EU countries are released today, for October 2013.

2013-12-10
Pay your PAYE/Class 1 NIC on time

As 22 December is a Sunday, you may need to have cleared funds in HMRC's bank account by 20 December if you pay your PAYE electronically.

2013-12-10
agents

9 December 2013

Guide to Importing and Exporting Version 39 - Dec 13

Version 39 of this guide has been published. It acts as a basic guide for anyone wishing to import or export goods. It is of great relevance to the trade.

2013-12-09
agents;vat
PAYE Real Time Information: package of help announced for micro employers

Existing employers with nine or fewer employees will be able to report PAYE information on or before the last payday in the tax month until April 2016.

2013-12-09
agents
Revenue & Customs Brief 36/13

This Brief confirms the continuation of VAT reverse charge for mobile phones, computer chips and emissions allowances.

2013-12-09
agents;vat

6 December 2013

Public Notice 34 Intellectual Property Rights - Updated

Following the publication of EU Regulation 608/2013 there has been significant changes in the procedure to be adopted by all parties. The PN is changed to reflect these changes

2013-12-06
agents;vat
Finance Bill 2014 - Draft Legislation 10 December 2013

Further documents will be published on 10 December including draft clauses for Finance Bill 2014, Tax Information and Impact Notes and Responses to Consultation on Budget announcements.

2013-12-06
agents;vat

5 December 2013

Dispatch of 2013-14 Payment Booklets

We are now commencing bulk dispatch of the 2014 to 15 Payment Booklets to Employers.

2013-12-05
agents
UK Regional Trade Statistics - latest release (Opens new window)

UK Regional Trade Statistics for trade in goods with EU and non-EU countries are released today, for the third quarter of 2013.

2013-12-05
National Statistics: Preliminary estimate of the VAT gap 2012-13

Preliminary estimate of the VAT gap for 2012 to 13 based on full year consumer expenditure data.

2013-12-05
Autumn Statement 2013 (Opens new window)

The Autumn Statement 2013 has been made by the Chancellor of the Exchequer, George Osborne.

2013-12-05
agents
National Statistics: Direct effects of illustrative tax changes

These tables provide estimates of the effects of various illustrative tax changes on tax revenues.

2013-12-05

4 December 2013

Stamp Taxes Office

All Stamp Taxes offices will be closed on 27 December 2013.

2013-12-04
Customs Information Paper (13) 77 (PDF 42K)

New document code - C640 for Common Veterinary Entry Document (CVED) covering third country imports of live animals.

2013-12-04

3 December 2013

Agent Update 39 (PDF 428K)

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.

2013-12-03
agents;vat
Real Time Information: legislative changes (Opens new window)

HMRC is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.

2013-12-03
agents
Customs Information Paper (13) 75 (PDF 25K)

Community/common transit declarations: Completion of Box 18 (Identity and nationality of means of transport).

2013-12-03
Corporation Tax on chargeable gains - Indexation Allowance - October 2013

Tables showing the Indexation Allowance for assets disposed of in October 2013 are now available.

2013-12-03
agents;ct
Customs Information Paper (13) 78 (PDF 16K)

This CIP provides additional information about cancellation of the ICS planned system downtime.

2013-12-03
Statutory Instrument 2013/2910 and Explanatory Memorandum (Opens new window)

The Additionally-developed Oil Fields Order 2013.

2013-12-03
agents;ct

2 December 2013

Updated information regarding Russian measures affecting Transports Internationaux Routiers (TIR) (Opens new window)

The latest update on additional Russian measures affecting TIR and transit movements in the Russian Federation.

2013-12-02
Complaints Factsheet - information for agents

HMRC will no longer send a Complaints factsheet to agents who complain about Self Assessment or Income Tax.

2013-12-02
agents
Customs Information Paper (13) 76 (PDF 26K)

Tariff Preference: Revisions to GSP.

2013-12-02
agents
UK signs agreements for Automatic Information Exchange with Overseas Territories

November 2013 the UK has signed Intergovernmental Agreement to Improve International Tax Compliance with Bermuda, Montserrat, the Turks and Caicos Islands and the British Virgin Islands.

2013-12-02
agents;vat;ct

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