Latest news and announcements from HM Revenue & Customs (HMRC).
Data about the numbers of taxpayers and registered traders, as at 31 March, has been updated to December 2013.
December updates have been released for the Petroleum Revenue Tax and Government revenues from UK oil and gas production tables.
December 2013 updates have been made to the introductory text and tables on this page.
The Charitable donations and tax reliefs page has updates to tables 10-2, 10.8 and the commentary document too.
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.
Information about Deferment Approval Numbers for excise warehousekeepers and their customers.
Information about the guarantee requirements for duty suspended movements of excise goods taking place wholly within the territory of the United Kingdom.
HMRC has published a new Spotlight with an update on contractor loan tax avoidance schemes.
Restructure of JCCC Sub Groups.
A summary of the topics covered at this meeting between HMRC and representative bodies of its non-business customers.
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 Both notices were withdrawn on 22 November 2013.
Tariff preference: Derogation from rules of origin for certain products from Guatemala imported under quota.
HMRC has published a technical note to accompany the regulations for the taxation of regulatory capital securities.
A new version of the Framework for Housing Association Partial Exemption Special Methods has been published
The schedule of National and Official Statistics updates for January, February and March 2014 are now available.
The December 2013 release of the monthly property transactions completed in the UK with value £40,000 or above.
Tariff Preference: Guatemala Implements the Reciprocal Preferential Trade Agreement between the EU and Central America.
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.
New telephone and fax number for the National Duty Repayment Centre Enquiry Line.
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.
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.
Latest amendments to volume 2 of the printed version of the UK Trade Tariff.
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.
The market operated by The Channel Islands Securities Exchange Authority has been designated as a recognised stock exchange.
Following the recent announcement detailing a package of help for micro employers HMRC is seeking views on draft legislation for the time-limited relaxation.
An updated list of registered Community amateur sports clubs has now been published.
Latest amendments to volume 2 of the printed version of the UK Trade Tariff.
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.
HMRC has released an updated version of the Tax Residence Indicator tool. The tool helps determine residence status for tax purposes.
The tax and national insurance contributions statistics table, has been updated for November 2013.
Updated statistics for December 2013.
Updated geographical statistics for December 2013.
HMRC has publised its Consultation Summary of Responses, Tax Information and Impact Note and also draft secondary legislation for consultation.
Pensions Industry Business Update formally National Insurance Services to Pensions Industry News Letter.
HMRC has updated the list professional bodies and learned societies, approved by HMRC for the purposes of Section 344 ITEPA 2003.
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.
HMRC's Business Tax Dashboard may not display up to date month 5 information for some employers.
HMRC is introducing a new message to help employers keep their PAYE payments up to date.
The latest edition of the Trusts & Estates newsletter for trusts and estates practitioners is now available online.
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.
HMRC have announced the results of the 2012 to 2013 Grant Funding Programme.
Child Benefit, Child Tax Credit and Working Tax Credit - Take Up rates for 2011 to 2012 published.
Revised Notice (December 2013). This cancels and replaces Notice MLR9d (February 2011).
Revised Notice (December 2013). This cancels and replaces Notice MLR9c (July 2013).
Revised Notice (December 2013). This cancels and replaces Notice MLR9b (March 2013).
Revised Notice (December 2013). This cancels and replaces Notice MLR9a (February 2011).
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.
This Brief confirms changes to the Arrivals Exemption and Delivery Terms thresholds that apply from 1 January 2014.
This Brief provides guidance on the application of the flagging rules for tonnage tax in 2014.
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).
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.
New Scheme Reconciliation Service for pension scheme administrators and trustees.
The current HMRC statistics web pages will shortly be moving to GOV.UK.
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.
This helpbook has been amended: pages 35,41,42 for National Insurance, page 50 for students, page 55 for employees going abroad.
The number of investors and amount of investment claimed under the Venture Capital Trust (VCT) scheme through Self Assessment forms.
Information on the number of companies raising funds, number of subscriptions and amounts raised through EIS.
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.
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.
This notice cancels and replaces Notice 236 (October 2013).
Guidance note on the clauses published at Autumn Statement on avoidance schemes using total return swaps, including examples.
Proposed amendments to Customs Civil Penalties.
UK Overseas Trade Statistics for trade in goods with EU countries are released today, for October 2013.
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.
Following announcements at Budget 2012 and Autumn Statement the draft Finance Bill 2014 has been published for consultation.
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.
Common Customs Tariff, Combined Nomenclature, Tariff classification, Rectangular box made of solid paperboard.
Common Customs Tariff, Combined Nomenclature, Tariff classification, A non-alcoholic beverage.
Common Customs Tariff, Combined Nomenclature, Tariff classification, Treated distillate aromatic extract (TDAE)
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.
HMRC has reviewed and republished the toolkits affected by the recent update of the HMRC Business Income Manual (BIM).
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.
Crude oils that are valued using Price Reporting Agency data, updated November 2013 have now been published.
HMRC is introducing another new message to help employers keep their PAYE up to date.
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.
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.
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.
Please note the following amendments to volume 2 of the printed Tariff and CHIEF applicable from 6 December 2013.
Common Customs Tariff - Combined Nomenclature -Tariff classification - Food supplement for human consumption.
UK Overseas Trade Statistics for trade in goods with non-EU countries are released today, for October 2013.
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.
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.
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.
This Brief confirms the continuation of VAT reverse charge for mobile phones, computer chips and emissions allowances.
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
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.
We are now commencing bulk dispatch of the 2014 to 15 Payment Booklets to Employers.
UK Regional Trade Statistics for trade in goods with EU and non-EU countries are released today, for the third quarter of 2013.
Preliminary estimate of the VAT gap for 2012 to 13 based on full year consumer expenditure data.
The Autumn Statement 2013 has been made by the Chancellor of the Exchequer, George Osborne.
These tables provide estimates of the effects of various illustrative tax changes on tax revenues.
All Stamp Taxes offices will be closed on 27 December 2013.
New document code - C640 for Common Veterinary Entry Document (CVED) covering third country imports of live animals.
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.
HMRC is seeking views on legislation about Real Time Information including penalties, direct collection and exempt employers.
Community/common transit declarations: Completion of Box 18 (Identity and nationality of means of transport).
Tables showing the Indexation Allowance for assets disposed of in October 2013 are now available.
This CIP provides additional information about cancellation of the ICS planned system downtime.
The Additionally-developed Oil Fields Order 2013.
The latest update on additional Russian measures affecting TIR and transit movements in the Russian Federation.
HMRC will no longer send a Complaints factsheet to agents who complain about Self Assessment or Income Tax.
Tariff Preference: Revisions to GSP.
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.