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.
RSS
for Whats New | What is RSS?
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011.
HMRC has published Advisory Fuel Rates to operate from 1 March 2011
Clarification of customs declaration requirements for imports and exports of ozone depleting substances, including the introduction of a new clearance process for goods covered by electronic import and export ODS licences on 14 March 2011.
The entry into force of new GSP regional cumulation arrangements for the Mercosur group of countries - Argentina, Brazil, Paraguay and Uruguay.
New advice has been published to help in working out how S.75A FA 2003 applies to Stamp Duty Land Tax liability.
The SDLT Manual has been updated with minor amendments to some calculations.
The spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of January 2011.
The Social Security (Contributions) (Amendment) Regulations 2011.
Revised information and guidance regarding the employment status of Parish and Community Clerks for tax purposes and the operation of PAYE by Parish and Community Councils.
HM Revenue & Customs invite you to comment on draft amendments to The Offshore Funds (Tax) Regulations 2009.
The Registered Pension Schemes (Accounting and Assessment) (Amendment) Regulations 2011.
The Registered Pension Schemes (Provision Of Information) (Amendment) Regulations 2011.
The latest version of this Notice is now available. This Notice cancels and replaces the previous version dated April 2002 and any subsequent updates.
This Information Sheet explains how dispensing doctors who wish to recover VAT incurred on the drugs they dispense will need to register for VAT, following changes in Scottish Government funding from 1 April 2011.
This Brief announces a four week consultation on draft legislation which amends the VAT treatment of business entertainment expenses.
Employers who have provided benefits in kind that have been used for both private and business use may be entitled to a refund of Class 1A NICs for the years 2003-04 to 2005-06.
Changes are being made effective from 27 February 2011 to bonus and interest rates for Save As You Earn (SAYE) Share Option Schemes (sometimes referred to as 'Sharesave').
The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010.
Explanatory Memorandum to The Value Added Tax (Exceptions Relating to Supplies not Made to Relevant Business Person) Order 2010.
The retrospective application of GSP+ rates of duty for goods originating in Panama.
A derogation from the normal preferential Rules of origin for sugar products exported from the Netherland Antilles which is released to free circulation in the EU on or after 1 January 2011.
HM Revenue & Customs will shortly send a paper return to those who have applied, and guidance relating to the end of year process.
Find out about changes to the contracting-out Defined Contribution schemes.
Withdrawal and replacement on the AEO Questionnaire (form C118).
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
This notice has been updated and replaces the previous version in April 2002 and any subsequent updates.
A Statutory Instrument has been laid to change the information required in SDLT returns.
The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2011.
HM Revenue & Customs has published amendments to the draft guidance on the reduced annual allowance for pension savings that was published on 14 October 2010.
A gang of criminals who laundered more than £48m of other organised gangs' criminal profits were jailed at Isleworth Crown Court yesterday following an international investigation by HM Revenue & Customs (HMRC).
The Simplified PAYE Deduction Scheme Employer Pack 2011 has been posted.
New factsheet in our compliance checks series.
Commonwealth Association of Tax Administrators and Commonwealth Tax Inspectors Course brochures.
The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals.
A man who stole hundreds of identities and fraudulently claimed over £1.3m of tax credits has been jailed for eight and a half years.
Amendments to volume 2 of the printed Tariff and CHIEF applicable from 18 February 2011.
New forms to help business customers register new partnerships and partners for Self Assessment.
Tax cheats will face up to five years' detailed scrutiny from the taxman, it was announced today.
Find out about HMRC's strategy for dealing with deliberate tax defaulters.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
What the tax credits Budget changes are from 6 April 2011, including links to examples showing how payments can be affected.
Free tools to help SMEs get their business records ship shape were launched today by HM Revenue & Customs (HMRC).
HM Revenue & Customs has published answers to Frequently Asked Questions arising during the consultation on draft Finance Bill 2011 legislation for the Disguised Remuneration measure.
The Double Taxation Relief and International Tax Enforcement (Montserrat) Order 2011.
Draft Statutory Instrument and Explanatory Memorandum are now available.
The International Tax Enforcement (Antigua and Barbuda) Order 2011.
The International Tax Enforcement (Saint Christopher (Saint Kitts) and Nevis) Order 2011.
The International Tax Enforcement (Saint Lucia) Order 2011.
The International Tax Enforcement (Saint Vincent and the Grenadines) Order 2011.
Draft Statutory Instrument published on the Legislation website giving details of National contributions rates, limits and thresholds that will apply for the 2011-12 tax year.
Draft Statutory Instrument published on the Legislation website giving details of National contributions rates, limits and thresholds that will apply for the 2011-12 tax year.
Statistics as pre-announced are now available.
Change to the process of claiming imports VAT repayments.
JCCC Papers dated between 1 January 2007 and 31 December 2007 will be removed from the HM Revenue & Customs website.
The 2010-11 Self Assessment technical pack - Recognition Process information has been updated.
HM Revenue & Customs (HMRC) has launched a campaign to target and crack down on suspected fraudulent tax credit claims from the self-employed.
Pension Schemes Services (PSS) has published an update to the QROPS list.
The fallback guidance has been updated to advise that it is the individual traders responsibility to decide when to apply the fallback procedures.
Find out what to do if you haven't declared your full income to HM Revenue & Customs.
An updated list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax Online service is now available.
The Negligible Value List has been updated to end of January.
This notice has been updated and replaces the previous version in December 2010 and any subsequent updates.
If you normally work in two or more countries in the European Economic Area the completion of this form will enable HM Revenue & Customs to determine which country's social security legislation will apply.
The UK/Liechtenstein Tax Information Exchange Agreement signed on 11 August 2009 entered into force on 2 December 2010.
HM Revenue & Customs has added new answers to Corporation Tax online filing commonly asked questions.
Due to a scheduled upgrade you will be unable to access our online service between 18.00 Wednesday 23 February and 00.01 Friday 25 February 2011.
The list of funds that have been approved as distributing offshore funds have been updated.
Interim arrangements that will be operated by the NCH under CHIEF Short Term Fallback – new UK Tariff insertions for Imports and Exports.
HM Revenue & Customs (HMRC) has launched 'Basic PAYE Tools' to help employers run their payroll systems.
Three more toolkits have been published to make it easier for tax agents and advisers to get their clients' returns right. These toolkits cover National Insurance contributions and statutory payments, VAT output tax and VAT partial exemption.
List of registered CASCs has been updated.
New factsheet in our compliance checks series, this will replace leaflet IR160 Enquiries under Self Assessment.
A new Statement of Practice (1/11) describes the UK's practice in relation to methods for reducing or preventing double taxation and supersedes Tax Bulletins 25 and 31 which previously provided the guidance in this area.
The Tax Office can accept most information over the phone, but in certain circumstances you'll need to write in. The table has been updated as more claims for HM Revenue & Customs' delay can now be made by phone.
HM Revenue & Customs has published the 2011 Drawdown Pension tables and guidance for calculating the maximum income from drawdown pension funds.
Information and guidance for employers wishing to provide their employees form P60 electronically.
Issue 37 of the Employer Bulletin is now available. Aimed at Employers and Agents it contains important information and news about topics affecting the operation of payroll.
A list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service is now available.
Equality Impact Assessment consultation document.
The spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the months April 2010 and May 2010.
This information paper aims to improve trader compliance by providing guidance on the requirements for diverting IP (Inward Processing) goods to free circulation and clarifying the requirements for the submission of Bills of Discharge (also known as IP suspension return).
The fax number and email address for excise traders who are required to submit form W7 'Notification of cash transactions' have changed.
The Pension Schemes Newsletter Number 45 has been published.
As part of HM Revenue & Customs' drive to move more of its business online and reduce the cost of the services currently provided, they will no longer routinely send employer information by post.
Reports of tax credits claim pack research, child benefit claim pack research, lone parents migration to child tax credits and tax credits renewals guidance research have been published.
The list of funds that have applied to enter the reporting fund regime as at 28 January 2011 has now been updated.
HM Revenue & Customs (HMRC) has published for comment draft regulations relating to information requirements for scheme administrators and employers in connection with the reduced annual allowance.
Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.
Changes to the Incoterms® rules and subsequent revisions to their codes.
The Protocol to the UK/Switzerland Double Taxation Convention signed on 7 September 2009 entered into force on 15 December 2010.
The government has made new regulations about authorised investment funds that invest in offshore non-reporting funds.
Version nine of the Savings Income Reporting Guidance Notes is now available.
In light of the recent level of increases in UK average fuel pump prices since 1 December 2010, HM Revenue & Customs will be publishing new advisory fuel rates to take effect from 1 March shortly.
This brief confirms HMRC's view of the VAT treatment of commercially operated sports leagues.
HM Revenue & Customs have published guidance about how they plan to deal with any difficulties their customers experience with the move to the online filing of Company Tax Returns from 1 April 2011.
Spotlights has been updated to add contact details for anyone wanting to tell HM Revenue & Customs about suspected tax avoidance. It also includes two new VAT articles.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2011.
The Inheritance Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2011.
The Chancellor has announced that the government has decided, with effect from 1 March 2011, to change the Bank Levy rates for calendar year 2011 from those set out in the draft Finance Bill published on 9 December 2010.
Revised Notice 232 Customs Warehousing and C1410 Application/Authorisation form.
Information about Pension Schemes newsletters for 2011.
R85(W) (2010) Taflen gymorth Derbyn eich llog heb dreth wedi'i chymryd ohono.
Cais am ad-daliad o Gyfraniadau Yswiriant Gwladol Dosbarth 4 (CYG).
A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.
Changes to the VAT exemption for postal services came into effect on 31 January 2011. As a result, certain postal services supplied by Royal Mail are now liable to VAT.
HMRC are introducing a scanning facility for incoming post in relation to customer returns. This will be phased in from March 2011.
HM Revenue & Customs have introduced further security checks to ensure corrections to contractors monthly returns are proper to a particular return.
Amendments to volume 2 of of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 1 January 2011.
HM Revenue & Customs has expanded the services provided by their Agent Account Manager (AAM) team. Find out how to register for these services which include requesting an AAM speaker for your event/meeting and the opportunity to provide feedback.
An overview of an HMRC pilot, testing the introduction of an HMRC third party facilitator and ADR tools and techniques.
The official rate that has applied since 6 April 2010 is 4.00%. This will be frozen for the 2011-12 tax year, subject to review in the event of significant rate changes.
A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax Online Service.
The Surinam exchange rate has devalued by 16 per cent from 25 January 2011.
HM Revenue & Customs (HMRC) is warning taxpayers to be vigilant following a surge of fake 'phishing' emails sent out by fraudsters, following the 31 January Self Assessment tax return filing deadline.
Pension Schemes Services (PSS) has published an update to the QROPS list.
Supplementary to the orders already published, HM Revenue & Customs (HMRC) has published a draft order for external comment which will bring into effect certain minor technical changes to the late filing and late payment penalty regimes for ITSA and Pension Scheme Returns in April 2011.
New legislation to strengthen excise powers to investigate and tackle fraud takes effect from 1 April 2011. The aim is to protect legitimate businesses and the revenue.
HM Revenue & Customs (HMRC) has published a draft order for external comment bringing into effect the new late filing penalties for Pension Schemes from 1 April 2011.
The Stock Exchange of Mauritius has been designated as a recognised stock exchange for the purposes of HMRC tax treatments.
Amendments to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) from 1 January 2011; changes to Chapter 38 of the Tariff.
Information on how to access the rates of exchange available on the HM Revenue & Customs website.
The latest version of Notice 828 is now available.This notice cancels and replaces the previous version in September 2007.
A list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service is now available.
The Value Added Tax (Buildings and Land) Order 2011.
Update to 2010/11 Self Assessment Technical pack.
A list of HM Revenue & Customs (HMRC) that is compatible with the new Corporation Tax Online Service.
This brief is to announce the introduction of a lower rate of CCL on supplies of natural gas in Northern Ireland from 1 April 2011; and to announce that the draft legislation amending the appropriate paragraphs of Schedule 6 to the Finance Act 2000 is being exposed. It also provides an explanation of the change.
Statistics as pre-announced are now available.
Record numbers of people sent their Self Assessment tax returns online this year, HM Revenue & Customs (HMRC) revealed today.
Update to 2009/10 Self Assessment Technical pack-Exclusions document.
Amendments to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 1 February 2011.
The Dormant Bank and Building Society Accounts (Tax) Regulations 2011 (SI 2011/22) came into effect on 1 February 2011. HM Revenue & Customs has produced some frequently asked questions covering dormant accounts for practitioners.
HM Revenue & Customs has published a draft commencement order to bring into effect changes to excise legislation on time limits, record keeping and information and inspection powers on 1 April 2011.
Anyone hiding money offshore could face new penalties of up to 200 per cent, HM Revenue & Customs (HMRC) warned today.
The spreadsheet sets out details of HMRC's paid items for more than £25000 for the month of December 2010.
Publication of draft clauses and Tax Information and Impact Note.
The informal consultation on the Transparency section of the HMRC Business Plan 2011-15 has now closed.
