What's new
This page shows what has been recently added to the site. For other listings please see our News Releases, Online Service Headlines, Indirect taxes and duties updates and Guides and Business Briefs of ongoing changes and reforms to general tax and duty.
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25 February
The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals.
The model transfer history forms referred to in ISA Bulletin 8 are now available.
An important message for Corporation Tax customers in Central Yorkshire, North West Midlands, Midlands West and Manchester.
24 February
Draft amendments to the pensions chapter of the Inheritance Tax manual have been published covering changes to the Inheritance Tax treatment of pensions including Alternatively Secured Pensions and Scheme Pensions.
Latest JCCC Newsletter has been published.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
Statistics as pre-announced are now available.
23 February
Statistics as pre-announced are now available.
This bulletin tells you about the laying in Parliament of draft regulations for Age 7 payments and amendments to the additional payments eligibility rules,the draft regulation for voucherless account opening and the date for publication of the next quarterly statistics.
This bulletin tells you about the publication of Child Trust Fund Statistics.
We have published a response document which contains a summary of the comments received on paper CC/SC(08) 41, paper CC/SC(08) 46 and paper CC/SC(08) 54. The document also shows how we have dealt with the comments received.
A series of online, bite-sized video guides for new and small businesses has been launched today by HM Revenue & Customs (HMRC).
The aim of the panel is to provide academic international tax expertise which HMRC can draw on to ensure the UK tax system supports the government’s objective of a competitive environment for business.
We have made some changes to the form 64-8 - Authorising your agent. You can also fill out the new form on-screen, saving time and improving accuracy.
The Enquiry Centre has moved to a new location & no longer has a late opening day.
20 February
Claims for refund of 'overpaid' VAT by the retrospective application of Extra-Statutory Concession 3.35 are to be rejected.
Minutes of 10 February 2009 Developer Forum meeting are now available.
HM Revenue & Customs has today published updated tables for use in calculating the maximum income withdrawal from unsecured pension funds.
A copy of the Tribunals Reform awareness training package produced for HMRC staff, now available.
19 February
Minutes from the Employer Consultation Forum from 10 December are now available to view.
Provides time limits for early amusement machine licence applications and payment of missed instalments.
This adds three new paragraphs dealing with prize competitions and lotteries, unlawful lotteries and how answered queries are handled.
The notional earnings cap for 2009/10 will be £123,600.
Revised form January 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 February 2009.
If you've been laid off from work, either temporarily or until further notice, find out what happens to your tax credits payments.
Following comments received we have added a link to the completion notes in the above guidance.
Tariff Preference - Economic Partnership Agreement between EU-CARIFORUM States.
Tariff Stop Press Notice 13/09 detailing information on a certain rate of exchange, Zimbabwean dollar with effect from 18 February 2009.
Tariff Stop Press Notice 12/09 detailing amendments to volume 2 of the printed Tariff and CHIEF applicable from 1 January 2009.
Tariff Stop Press Notice 11/09 detailing amendments to volume 2 of the printed Tariff and CHIEF.
Tariff Stop Press Notice 10/09 detailing amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2009.
Edition number four of Self Assessment Notes for software developers is now available.
18 February
Issue 31 of the Online Employer Bulletin is now available. Aimed at employers and agents it contains important information and news about topics affecting the operation of payroll.
The Simplified Deduction Scheme Employer Pack 2009 is now now available to view.
Contributions from landfill operators to the Landfill Communities Fund (LCF) hit £1bn today.
We would like to tell you of an increase, to £120 of the annual registration fee for businesses registered under the Money Laundering Regulations 2007.
ISA Bulletin 8 is now available. It contains articles about Annual Returns of Information, managers' fees and charges, and ISA transfers.
The use of the unjust enrichment defence against payment of VAT claims where claims made before 26 May 2005.
17 February
The Great Britain and Northern Ireland National Insurance Fund Accounts for 2007-08 have been published. Copies of previous years accounts can be found on the National Audit Office web site.
Corporation Tax on Chargeable Gains: Indexation Allowance: January 2009
A Tax Information Exchange Agreement between the United Kingdom and the Overseas Territory of Bermuda was signed in London on 4 December 2007 and entered into force on 10 November 2008.
Interest rates charged on late payments and paid on overpayments for corporation tax quarterly instalment payments (QIPs) and also early payments of corporation tax not due by instalments have now been cut.
16 February
Interest rates paid on late payments and charged on overpayments are to be cut, HM Revenue & Customs confirmed today.
The Enactment of Extra-Statutory Concessions Order 2009
Explanatory Memorandum to the Enactment of Extra-Statutory Concessions Order 2009
The Value Added Tax (Input Tax) (Amendment) Order 2009.
Explanatory Memorandum to the Value Added Tax (Input Tax) (Amendment) Order 2009.
Minutes from 3 February meeting now published.
The minutes to the meeting held on 17 April have now been published.
A new standard form on which to make an application is now available on the website.
HM Revenue & Customs (HMRC) has today launched a podcast on the new compliance checks regime, which comes into effect in April 2009
The Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2009.
Explanatory Memorandum to the Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2009.
The Draft Guardian's Allowance Up-rating Order 2009.
Explanatory Memorandum to the Draft Guardian's Allowance Up-rating Order 2009.
Explanatory Memorandum to the Draft Revenue and Customs Appeals Order 2009.
The Value Added Tax (Place of Supply of Goods) Order 2009.
Explanatory Memorandum to The Value Added Tax (Place of Supply of Goods) Order 2009.
The National Insurance contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009.
Explanatory Memorandum to The National Insurance contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009.
Simon Norris explains what HMRC's new compliance checks regime, coming into effect this April, means for tax advisors, individuals and businesses.
You can now use a new secure email facility to inform HMRC of a client's change of name or address if they are individuals under PAYE and you are authorised to act on their behalf.
If you're employed or receive a pension - company or private - and you want to let us know you've changed your name or address, you can use our new email form, which is fast, easy and secure.
We are sending from today tax code changes for 6 April 2009.
13 February
Customs information paper (09) 05 CHIEF Calculations of the Zimbabwean Dollar.
Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.
Over 60,000 businesses have agreed time to pay tax arrangements with HM Revenue & Customs (HMRC) totalling more than one billion pounds.
The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009
Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009
The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2009
Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2009
The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (France) Order 2009
Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (France) Order 2009
The Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009
Explanatory Memorandum to the Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009
12 February
Alistair Darling announced he will make his Budget statement on 22 April.
Minutes from the Expat Joint Forum Consultation meeting minutes from 15 January are now available to view on the Internet.
Explains the rules to limit claims provisions made by general insurers allowable for tax.
We have published a response document which contains a summary of the comments received on papers CC/SC (08) 28: Companies in liquidation and Paper CC/SC (08) 33: Loss relief - supplementary clauses.
Change of contact details with effect from 6 February 2009
A new scam email is in circulation offering recipients a tax rebate.
11 February
Section 41 of the Tax Credits Act 2002, requires a review, each tax year, of certain monetary amounts that are prescribed in regulations, to see whether they have retained their value in relation to prices.
Section 40(1) of the Tax Credits Act 2002 (as amended by the Commissioners for Revenue and Customs Act 2005) requires the Commissioners for Revenue and Customs to make to the Treasury an annual report.
Explanatory Memorandum to the Draft Tax Credits Up-rating Regulations 2009.
The Valuation Office Agency has now established a mailbox for the purpose of providing electronically any necessary plans or schedules for under/sub leases.
We have published a response document which contains a summary of the comments received on Paper CC/SC (08)32:Securitisation companies and Paper CC/SC (08) 34: Trade unions.
Updating you on the next issue of the Notes.
10 February
The Taxes (Interest Rate) (Amendment) Regulations 2009.
Explanatory Memorandum to the Taxes (Interest Rate) (Amendment) Regulations.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
9 February
An e-learning module covering our new framework for compliance checks which come into force from 1 April 2009 - has been launched. The module, originally used by HMRC staff, will show you how HMRC officers will check the tax position of individuals, companies and VAT-registered bodies.
Changes made to Shares and Assets Valuation and Which Shares Valuation office will deal with my enquiry? sections.
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009.
Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009.
The Air Passenger Duty (Rate) (Qualifying Territories) (Variation of Description) Order 2009.
Explanatory Memorandum to the Air Passenger Duty (Rate) (Qualifying Territories) (Variation of Description) Order 2009.
A record number of taxpayers filed their Self Assessment tax returns online this year, HM Revenue & Customs (HMRC) revealed today.
A new podcast explaining forthcoming PAYE changes for large employers has been launched by HM Revenue & Customs (HMRC).
The rights and responsibilities of individuals and businesses dealing with HM Revenue & Customs (HMRC) have been published in a draft consultation document.
The Negligible Value List has been updated to include New Negligible Value Agreements in January.
This Consultation Response Paper deals with The Future Regulation of VAT invoicing.
This document is the Technical Interface Specification (TIS) Version 3.2 for NCTS Phase 4. See also appendices.
We are publishing this interim guidance today and it should be considered as our current version of Chapter 24 until the Inheritance Tax Manual itself can be updated to reflect the changes.
Consultation paper on HMRC proposal to change pre-entry and pre-lodgement time rules.
This document provides an update on the Transfers of Income Streams consultation and the direction of travel following the last Open Day.
I want to register a new partnership and its members, or register a new partnership member of an existing partnership.
7 February
Find out how we’re continuing to make our website easier to use.
6 February
Draft legislation to support the consideration of applying Finance Act 2008 record keeping and time limit principles to other HMRC taxes as explored in Compliance Checks: The Next Stage November 2008 consultation document. Comments by 6 March 2009.
Expiry of a concession which allowed serial numbers of preferential proofs of origin not to be entered in box 44 of the Harmonised SAD.
HMRC1 'HMRC decisions-what to do if you disagree' is now available. It outlines the new arrangements for appeals, reviews and tribunals from 1 April 2009.
This notice cancels and replaces Notice 550 (March 2008). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
This notice explains what happens during a civil investigation if HM Revenue & Customs suspect there are serious indirect tax irregularities due to conduct involving dishonesty.
5 February
Minutes of the meeting held on 9 October 2008 are now available.
The centre opened on 3 November 2008. This page contains relevant contact details, as well as links to the Offshore Funds application form and to a template for applications under s842 ICTA 1988.
New guidance notes have been published. These notes are for both deposit-takers and building societies.
Everything large employers need to know about important PAYE in-year filing changes coming into effect this April.
Businesses in the Birmingham area are invited by Serious Organised Crime Agency/UK Financial Intelligence Unit to a free one day conference to learn how to safeguard themselves against serious organised crime and money laundering.
Changes to post clearance procedures carried out by CNAT Leeds.Information for CFSP Traders and their agents regarding procedural and documentary changes to post clearance procedures.
3 February
The Tribunals Service website includes information for the public on the transition to the new tribunal.
HMRC now consults on the draft Charter. This consultation seeks your views on the content of the draft. You can respond online.
Intended to update and replace the existing charter for the former Inland Revenue and the former HM Customs & Excise. HM Revenue & Customs does not have a current Charter.
2 February
Various changes to codes and duty rates within the Tariff.
Draft guidance on the trustees residence rules has been published today.
Money Service Businesses need to be aware of HM Treasury’s new powers to issue directions under the Counter Terrorism Act 2008.
This information pack has been updated and acts as a basic guide for anyone wishing to import or export goods.
The Social Security (Contributions) (Amendment) Regulations 2009
Explanatory Memorandum to the Social Security (Contributions) (Amendment) Regulations 2009
The Draft Social Security (Contributions) (Re-rating) Order 2009
Explanatory Memorandum to the Draft Social Security (Contributions) (Re-rating) Order 2009
The Draft Social Security (Contributions) (Amendment No. 2) Regulations 2009
Explanatory Memorandum to the Draft Social Security (Contributions) (Amendment No. 2) Regulations 2009
