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

Agent Update 10

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

2009-02-25
agents
ISA transfer history forms

The model transfer history forms referred to in ISA Bulletin 8 are now available.

2009-02-25
agents
Re-organisation of Corporation Tax work

An important message for Corporation Tax customers in Central Yorkshire, North West Midlands, Midlands West and Manchester.

2009-02-25
agents

24 February

Draft amendments to pensions chapter of Inheritance Tax manual.

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.

2009-02-24
agents
European Union issues in the Customs area - JCCC Newsletter 21

Latest JCCC Newsletter has been published.

2009-02-24
CATA 2009 Courses

AMP and CTIC Course Brochures.

2009-02-24
Qualifying Recognised Overseas Pension Schemes (QROPS)(PDF 83K)

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

2009-02-24
National Statistics - Trusts

Statistics as pre-announced are now available.

2009-02-24
National Statistics - Property Transactions

Statistics as pre-announced are now available.

2009-02-24

23 February

National Statistics - Income Tax and Personal Incomes

Statistics as pre-announced are now available.

2009-02-23
Child Trust Fund Bulletin Number 32

This bulletin tells you about additional payments.

2009-02-23
Child Trust Fund Bulletin Number 31

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.

2009-02-23
Child Trust Fund Bulletin Number 30

This bulletin tells you about the publication of Child Trust Fund Statistics.

2009-02-23
Tax Law Rewrite (PDF 54K)

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.

2009-02-23
agents
News release: New online tax help for small businesses

A series of online, bite-sized video guides for new and small businesses has been launched today by HM Revenue & Customs (HMRC).

2009-02-23
agents
Panel of International Academic Expertise on business tax

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.

2009-02-23
agents
Revised form 64-8 - Authorising your agent

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.

2009-02-23
agents
Basildon Enquiry Centre

The Enquiry Centre has moved to a new location & no longer has a late opening day.

2009-02-23

20 February

Revenue & Customs Brief 06/09

Claims for refund of 'overpaid' VAT by the retrospective application of Extra-Statutory Concession 3.35 are to be rejected.

2009-02-20
Changes to the Stamp Land Duty Tax Internet Service Technical Pack

Minutes of 10 February 2009 Developer Forum meeting are now available.

2009-02-20
Import Control System

New page for technical documents.

2009-02-20
New Tables to Determine the Annual Amount when Calculating the Maximum Income Withdrawal from Unsecured Pension Funds

HM Revenue & Customs has today published updated tables for use in calculating the maximum income withdrawal from unsecured pension funds.

2009-02-20
Tribunals Reform Awareness training package

A copy of the Tribunals Reform awareness training package produced for HMRC staff, now available.

2009-02-20

19 February

Employer Consultation Forum meeting minutes

Minutes from the Employer Consultation Forum from 10 December are now available to view.

2009-02-19
Notice 454: Amusement Machine Licence Duty (October 2007) - Update 1 issued (Feb 2009)

Provides time limits for early amusement machine licence applications and payment of missed instalments.

2009-02-19
Notice 458: Lottery Duty (March 2003) - Update 1 issued (Feb 2009)

This adds three new paragraphs dealing with prize competitions and lotteries, unlawful lotteries and how answered queries are handled.

2009-02-19
Pension Schemes: Notional Earnings Cap 2009/10

The notional earnings cap for 2009/10 will be £123,600.

2009-02-19
agents
Distributing Offshore Funds

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.

2009-02-19
agents
You've been laid off from work - how it affects tax credits

If you've been laid off from work, either temporarily or until further notice, find out what happens to your tax credits payments.

2009-02-19
Lifetime allowance protection notification guidance

Following comments received we have added a link to the completion notes in the above guidance.

2009-02-19
agents
Customs Information Paper (09) 06

Tariff Preference - Economic Partnership Agreement between EU-CARIFORUM States.

2009-02-19
Tariff Stop Press Notice 13/09

Tariff Stop Press Notice 13/09 detailing information on a certain rate of exchange, Zimbabwean dollar with effect from 18 February 2009.

2009-02-19
Tariff Stop Press Notice 12/09

Tariff Stop Press Notice 12/09 detailing amendments to volume 2 of the printed Tariff and CHIEF applicable from 1 January 2009.

2009-02-19
Tariff Stop Press Notice 11/09

Tariff Stop Press Notice 11/09 detailing amendments to volume 2 of the printed Tariff and CHIEF.

2009-02-19
Tariff Stop Press Notice 10/09

Tariff Stop Press Notice 10/09 detailing amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2009.

2009-02-19
Tax receipts and taxpayers

Statistics as pre-announced are now available.

2009-02-19
Online Services: Self Assessment Notes for software developers

Edition number four of Self Assessment Notes for software developers is now available.

2009-02-19

18 February

Employer Bulletin 31

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.

2009-02-18
agents
Employer Pack 2009

The Employer Pack is now available.

2009-02-18
agents
Simplified Deduction Scheme Employer Pack 2009

The Simplified Deduction Scheme Employer Pack 2009 is now now available to view.

2009-02-18
agents
News release: Landfill benefit hits £1bn

Contributions from landfill operators to the Landfill Communities Fund (LCF) hit £1bn today.

2009-02-18
Money Laundering Annual Registration Fee

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.

2009-02-18
agents
ISA Bulletin 8

ISA Bulletin 8 is now available. It contains articles about Annual Returns of Information, managers' fees and charges, and ISA transfers.

2009-02-18
agents
Marks & Spencer Plc -v- CRC [2009] UKHL 8 - Judgment of the House of Lords - VAT claims made before 26 May 2005 no longer subject to unjust enrichment

The use of the unjust enrichment defence against payment of VAT claims where claims made before 26 May 2005.

2009-02-18

17 February

National Insurance Fund Accounts Great Britain and Northern Ireland 2007-08

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.

2009-02-17
Corporation Tax on Chargeable Gains: Indexation Allowance: January 2009

Corporation Tax on Chargeable Gains: Indexation Allowance: January 2009

2009-02-17
agents
Entry into Force of the UK/Bermuda Tax Information Exchange Agreement

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.

2009-02-17
agents
New release:HM Revenue & Customs Interest Rates

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.

2009-02-17

16 February

HM Revenue & Customs Interest Rates

Interest rates paid on late payments and charged on overpayments are to be cut, HM Revenue & Customs confirmed today.

2009-02-16
agents
Draft Extra-Statutory Concession Instrument (PDF 98K)

The Enactment of Extra-Statutory Concessions Order 2009

2009-02-16
Explanatory Memorandum to the Draft Extra-Statutory Concession Instrument (PDF 38K)

Explanatory Memorandum to the Enactment of Extra-Statutory Concessions Order 2009

2009-02-16
Statutory Instrument: SI 0217 (PDF 23K)

The Value Added Tax (Input Tax) (Amendment) Order 2009.

2009-02-16
Statutory Instrument: Explanatory Memorandum to SI 0217 (PDF 35K)

Explanatory Memorandum to the Value Added Tax (Input Tax) (Amendment) Order 2009.

2009-02-16
Residence & Domicile (FA 2008) Stakeholder Group

Minutes from 3 February meeting now published.

2009-02-16
Public Notice 196

This is a revised Public Notice 196 (November 2008)

2009-02-16
HM Revenue & Customs Accounting & Tax Group forum

The minutes to the meeting held on 17 April have now been published.

2009-02-16
EIS Advance assurance applications (PDF 39K)

A new standard form on which to make an application is now available on the website.

2009-02-16
Tax on bank and building society interest

An example has been updated.

2009-02-16
New release: HMRC casts light on new compliance checks regime

HM Revenue & Customs (HMRC) has today launched a podcast on the new compliance checks regime, which comes into effect in April 2009

2009-02-16
Draft Statutory Instrument (PDF 32K)

The Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2009.

2009-02-16
Explanatory Memorandum to Draft Statutory Instrument (PDF 25K)

Explanatory Memorandum to the Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2009.

2009-02-16
Draft Statutory Instrument (PDF 23K)

The Draft Guardian's Allowance Up-rating Order 2009.

2009-02-16
Explanatory Memorandum to Draft Statutory Instrument (PDF 32K)

Explanatory Memorandum to the Draft Guardian's Allowance Up-rating Order 2009.

2009-02-16
Draft Statutory Instrument (PDF 50K)

The Draft Revenue and Customs Appeals Order 2009.

2009-02-16
Explanatory Memorandum to Draft Statutory Instrument (PDF 48K)

Explanatory Memorandum to the Draft Revenue and Customs Appeals Order 2009.

2009-02-16
Statutory Instrument: SI 0215 (PDF 22K)

The Value Added Tax (Place of Supply of Goods) Order 2009.

2009-02-16
Statutory Instrument: Explanatory Memorandum to SI 0215 (PDF 38K)

Explanatory Memorandum to The Value Added Tax (Place of Supply of Goods) Order 2009.

2009-02-16
Statutory Instrument: SI 0208 (PDF 27K)

The National Insurance contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009.

2009-02-16
Statutory Instrument: Explanatory Memorandum to SI 0208 (PDF 38K)

Explanatory Memorandum to The National Insurance contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009.

2009-02-16
Download the new compliance checks podcast

Simon Norris explains what HMRC's new compliance checks regime, coming into effect this April, means for tax advisors, individuals and businesses.

2009-02-16
agents
Email facility for agents to notify change of name or address for individual clients under PAYE

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.

2009-02-16
agents
New email facility to let us know of a change of name or address if you're an employee or receive a company or private pension

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.

2009-02-16
2009-10 tax codes to use from 6 April 2009

We are sending from today tax code changes for 6 April 2009.

2009-02-16
agents

13 February

Chief calculations on the Zimbabwean Dollar

Customs information paper (09) 05 CHIEF Calculations of the Zimbabwean Dollar.

2009-02-13
Category 1 Crude Oil Values (PDF 23K)

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

2009-02-13
News Release: £1billion cashflow boost to business

Over 60,000 businesses have agreed time to pay tax arrangements with HM Revenue & Customs (HMRC) totalling more than one billion pounds.

2009-02-13
agents
Statutory Instrument: SI 0228 (PDF 1.1MB)

The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009

2009-02-13
Statutory Instrument: Explanatory Memorandum to SI 0228 (PDF 49K)

Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009

2009-02-13
Statutory Instrument: SI 0227 (PDF 2.9MB)

The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2009

2009-02-13
Statutory Instrument: Explanatory Memorandum to SI 0227 (PDF 113K)

Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2009

2009-02-13
Statutory Instrument: SI 0226 (PDF 2.7MB)

The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (France) Order 2009

2009-02-13
Statutory Instrument: Explanatory Memorandum to SI 0226 (PDF 91K)

Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (France) Order 2009

2009-02-13
Statutory Instrument: SI 0219 (PDF 25K)

The Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009

2009-02-13
Statutory Instrument: Explanatory Memorandum to SI 0219 (PDF 37K)

Explanatory Memorandum to the Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009

2009-02-13

12 February

Budget 2009

Alistair Darling announced he will make his Budget statement on 22 April.

2009-02-12
agents
Expat Joint Forum Consultation meeting minutes

Minutes from the Expat Joint Forum Consultation meeting minutes from 15 January are now available to view on the Internet.

2009-02-12
Revenue & Customs Brief 04/09

Explains the rules to limit claims provisions made by general insurers allowable for tax.

2009-02-12
agents
Tax Law Rewrite (PDF 48K)

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.

2009-02-12
agents
Changes in the procedure for obtaining TURN

Change of contact details with effect from 6 February 2009

2009-02-12
agents
New tax rebate scam email

A new scam email is in circulation offering recipients a tax rebate.

2009-02-12
agents

11 February

Tax Credits (section 41) report (PDF 38K)

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.

2009-02-11
Tax Credits (section 40) report (PDF 31K)

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.

2009-02-11
Explanatory Memorandum to Draft Statutory Instrument (PDF 52K)

Explanatory Memorandum to the Draft Tax Credits Up-rating Regulations 2009.

2009-02-11
Draft Statutory Instrument (PDF 32K)

The Draft Tax Credits Up-rating Regulations 2009.

2009-02-11
New VOA mailbox

The Valuation Office Agency has now established a mailbox for the purpose of providing electronically any necessary plans or schedules for under/sub leases.

2009-02-11
stamps; agents
Tax Law Rewrite (PDF 36K)

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.

2009-02-11
agents
Online Services: Self Assessment Notes for Software Developers

Updating you on the next issue of the Notes.

2009-02-11

10 February

Statutory Instrument: SI 0199 (PDF 23k)

The Taxes (Interest Rate) (Amendment) Regulations 2009.

2009-02-10
Statutory Instrument: Explanatory Memorandum to SI 0199 (PDF 42k)

Explanatory Memorandum to the Taxes (Interest Rate) (Amendment) Regulations.

2009-02-10
Qualifying Recognised Overseas Pension Schemes (QROPS)(PDF 78k)

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

2009-02-10

9 February

E-learning package to help customers with the new compliance framework

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.

2009-02-09
agents
Shares and Assets Valuation

Changes made to Shares and Assets Valuation and Which Shares Valuation office will deal with my enquiry? sections.

2009-02-09
agents
Statutory Instrument: SI 0194 (PDF 32K)

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009.

2009-02-09
Statutory Instrument: Explanatory Memorandum to SI 0194 (PDF 29K)

Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009.

2009-02-09
Statutory Instrument: SI 0193 (PDF 24K)

The Air Passenger Duty (Rate) (Qualifying Territories) (Variation of Description) Order 2009.

2009-02-09
Statutory Instrument: Explanatory Memorandum to SI 0193 (PDF 37K)

Explanatory Memorandum to the Air Passenger Duty (Rate) (Qualifying Territories) (Variation of Description) Order 2009.

2009-02-09
News Release: Two thirds file tax returns online

A record number of taxpayers filed their Self Assessment tax returns online this year, HM Revenue & Customs (HMRC) revealed today.

2009-02-09
agents
News Release: Large employers – it PAYEs to listen

A new podcast explaining forthcoming PAYE changes for large employers has been launched by HM Revenue & Customs (HMRC).

2009-02-09
agents
News Release: HMRC consults on draft charter

The rights and responsibilities of individuals and businesses dealing with HM Revenue & Customs (HMRC) have been published in a draft consultation document.

2009-02-09
agents
Updating Negligible Value List

The Negligible Value List has been updated to include New Negligible Value Agreements in January.

2009-02-09
agents
Joint VAT Consultative Committee (JVCC) Consultation - Response

This Consultation Response Paper deals with The Future Regulation of VAT invoicing.

2009-02-09
agents
NCTS Technical Interface Specification (TIS) Version 3.2 for NCTS Phase 4

This document is the Technical Interface Specification (TIS) Version 3.2 for NCTS Phase 4. See also appendices.

2009-02-09
Chapter 24 Inheritance Tax Manual - interim guidance (PDF 447K)

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.

2009-02-09
agents
Joint Customs Consultative Committee (JCCC) consultation paper

Consultation paper on HMRC proposal to change pre-entry and pre-lodgement time rules.

2009-02-09
Transfers of Income Streams Consultation - an update

This document provides an update on the Transfers of Income Streams consultation and the direction of travel following the last Open Day.

2009-02-09
agents
Partnerships

I want to register a new partnership and its members, or register a new partnership member of an existing partnership.

2009-02-09
agents

7 February

Improvements to the website

Find out how we’re continuing to make our website easier to use.

2009-02-07

6 February

Compliance Checks: The Next Stage - Draft Legislation (Record Keeping and Time Limits)

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.

2009-02-06
agents
JCCC CIP (09) 04

Expiry of a concession which allowed serial numbers of preferential proofs of origin not to be entered in box 44 of the Harmonised SAD.

2009-02-06
New factsheet 'HMRC decisions - what to do if you disagree' (PDF 60K)

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.

2009-02-06
agents
Notice 550

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.

2009-02-06
Notice 275 (Update 1)

Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

2009-02-06
agents
Notice 161

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.

2009-02-06
agents

5 February

Statutory Payments Consultation Group minutes

Minutes of the meeting held on 9 October 2008 are now available.

2009-02-05
Collective Investment Schemes Centre - contact details

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.

2009-02-05
agents
Guidance Notes for ISA Managers

The introductory text has been updated.

2009-02-05
agents
Tax Deduction Scheme for Interest (PDF 341K)

New guidance notes have been published. These notes are for both deposit-takers and building societies.

2009-02-05
agents
Pick up the new PAYE podcast

Everything large employers need to know about important PAYE in-year filing changes coming into effect this April.

2009-02-05
agents
Improvements to the website

New guides on Corporation Tax.

2009-02-05
Invitation to the 'Payback' Conference, hosted by SOCA – Birmingham, 12 March 2009 (PDF 61K)

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.

2009-02-05
agents
CFSP Information Paper 60

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.

2009-02-05

3 February

Notice 60

Updated notice.Intrastat General Guide.

2009-02-03
agents
Latest news on guidance and the transition

The Tribunals Service website includes information for the public on the transition to the new tribunal.

2009-02-03
agents
HMRC Charter consultation

HMRC now consults on the draft Charter. This consultation seeks your views on the content of the draft. You can respond online.

2009-02-03
agents
Impact Assessment for HM Revenue & Customs Charter

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.

2009-02-03
agents

2 February

Various changes to Tariff codes and rates etc

Various changes to codes and duty rates within the Tariff.

2009-02-02
Draft guidance on the trustee residence rules introduced in Finance Act 2006

Draft guidance on the trustees residence rules has been published today.

2009-02-02
agents
Important information for Money Service Businesses (MSBs)

Money Service Businesses need to be aware of HM Treasury’s new powers to issue directions under the Counter Terrorism Act 2008.

2009-02-02
Guide to Importing & Exporting : Breaking down the Barriers

This information pack has been updated and acts as a basic guide for anyone wishing to import or export goods.

2009-02-02
Statutory Instrument: SI 0111 (PDF 52K)

The Social Security (Contributions) (Amendment) Regulations 2009

2009-02-02
Explanatory Memorandum to SI 0111 (PDF 202K)

Explanatory Memorandum to the Social Security (Contributions) (Amendment) Regulations 2009

2009-02-02
Security Instrument: Draft (PDF 35K)

The Draft Social Security (Contributions) (Re-rating) Order 2009

2009-02-02
Explanatory Memorandum to the Draft Security Instrument (PDF 33K)

Explanatory Memorandum to the Draft Social Security (Contributions) (Re-rating) Order 2009

2009-02-02
Security Instrument: Draft (PDF 26K)

The Draft Social Security (Contributions) (Amendment No. 2) Regulations 2009

2009-02-02
Explanatory Memorandum to the Draft Security Instrument (PDF34 K)

Explanatory Memorandum to the Draft Social Security (Contributions) (Amendment No. 2) Regulations 2009

2009-02-02

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