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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29 July

Employer packs and bulletins: easily access all the latest PAYE information online

HMRC has moved from routinely issuing paper employer packs to providing all the latest PAYE information online - so you can access what you need when you need it. Register now to receive an email alert when new information is available.

2010-07-29
Corporation Tax - HM Revenue & Customs recognised commercial software

A list of HM Revenue & Customs recognised commercial software that is compatible with the new Corporation Tax Online service is available here.

2010-07-29
Amendment to the definition of cider for excise duty

An order was laid before Parliament on 27 July 2010 which changes the definition of cider UK legislation with effect from 1 September 2010. The definition specifies minimum quantities and strength of apple or pear juice.

2010-07-29
Cider Notice 162 update - The new definition of cider

The update gives details of how the definition of cider will change from 1 September 2010. The definition will include minimum juice content and strength of apple and pear juice, required for the product to be classed as cider.

2010-07-29
London 2012 Olympic Games - Customs and Freight Manual

The London Organising Committee of the Olympic Games (LOCOG) has issued The London 2012 Olympic Games and Paralympic Games Customs and Freight Manual.

2010-07-29
Customs Information Paper (10) 52

Changes to declaration procedures for imports of Hops and Hops products using Attestation of Equivalence certificates following a European Commission decision to cancel document code C628.

2010-07-29
Revenue & Customs Brief 33/10

Clarification in applying paragraph 7 of Schedule 10 of the VAT Act following the withdrawl of ESC. 3.29.

2010-07-29
Authorised Economic Operators - new criterion

CIP (10) 51 on the addition of a new criterion for AEO when the Modernised Customs Code is implemented in 2013.

2010-07-29
Incorrect re-export of goods - Voluntary Disclosures

CIP (10) 46 on the removal of the need to make written voluntary disclosures where businesses discover Customs Procedure Code (CPC) errors.

2010-07-29
Revised Notice 732 Annual accounting [June 2010]

The latest version of Notice 732 is now available.This Notice cancels and replaces the previous version in August 2009

2010-07-29
Revised notice 700/50 Default Surcharge

The latest notice of 700/50 is now available. This notice replaces the previous version in December 2009 and any subsequent updates.

2010-07-29

28 July

News Release: Modernising HMRC debt collection (Opens new window)

Debt collection agencies will be used by HM Revenue & Customs (HMRC) during 2010-11 to collect an additional £140m of tax debt.

2010-07-28
HM Revenue & Customs Online Services - online filing figures

Online filing figures for Self Assessment, business and Corporation Tax customers are now available.

2010-07-28
agents
Authorised Economic Operator

The Authorised Economic Operator frequently asked questions have been updated.

2010-07-28

27 July

How to do business with HM Revenue & Customs (PDF 28K)

HM Revenue & Customs (HMRC) can accept most information over the phone, but in certain circumstances you will need to write in. This table will help you decide how to contact HMRC.

2010-07-27
agents
Valuation for Inheritance Tax purposes of right to receive compensation in respect of shares in Bradford & Bingley (B&B)

Update to reflect the Independent Valuer's announcement on 5 July 2010 regarding the right to receive compensation in respect of shares in Bradford & Bingley (B&B).

2010-07-27
Improving the operation of Pay As You Earn (PAYE)

A discussion document exploring the option to move to a system that collects information on PAYE deductions at the time employers pay individuals (Real Time Information) has been issued.

2010-07-27
agents
Inheritance Tax disclosure

Consultation inviting comments on how the Disclosure of Tax Avoidance Schemes (DOTAS) regime may be extended to Inheritance Tax (IHT).

2010-07-27
agents
Modernising tax rules for Investment Trust Companies

A consultation document setting out proposals for modernising tax rules for Investment Trust Companies, together with consequential amendments to the Companies Act by the Department for Business Innovation and Skills. The Government seeks interested parties' views on the proposals for change.

2010-07-27
agents

26 July

Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 125K)

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

2010-07-26
Pecyn y Cyflogwr

Pecyn y Cyflogwr.

2010-07-26

23 July

Revised Modified PAYE arrangement for expatriate employees - Appendix 6

The Appendix 6 arrangement has been amended so that employers will notify HMRC when they operate code 0T within a Modified PAYE scheme.

2010-07-23
agents
Revised Notice LTF2 (July 2010)

The latest version of this notice (Reclamation of contaminated land) is now available. This notice cancels and replaces the previous version issued in April 2003 and any subsequent updates.

2010-07-23
SI 1879 Tax Duty Interest Rates (PDF 18K) (Opens new window)

Statutory instrument to specify the rates of interest that apply for the new interest regime.

2010-07-23
SI 1878 Appointed Day and Supplemental Provision (Opens new window)

Statutory instrument to apply the new interest regime to Bank Payroll Tax from 31 August 2010.

2010-07-23
Revised Notice AGL 2 (July 2010)

This notice is a guide to the industrial and agricultural processes which are subject to relief from aggregates levy.

2010-07-23
Revised Notice LTF1 (July 2010)

The latest version of this notice (A general guide to landfill tax) is now available. This notice cancels and replaces the previous version issued in September 2009.

2010-07-23
Customs Information Paper (10) 48

This paper outlines the dates free zone designation orders will expire and the arrangements following their expiry.

2010-07-23
Excise Movement and Control System Newsletter (PDF 42K)

The July 2010 EMCS Newsletter is now available and includes information about the Excise and Customs Process Re-engineering project, Registered Consignors as well as a technical developers update.

2010-07-23

22 July

Revised Notice CCL1/2 (July 2010)

The latest version of this notice (Combined heat and power schemes) is now available. This notice replaces the previous version issued in July 2009.

2010-07-22
Revised Notice CCL1/4 (July 2010)

The latest version of this notice (Electricity from renewable sources) is now available. This notice replaces the previous version issued in July 2009.

2010-07-22
Revised Notice CCL1 (July 2010)

The latest version of this notice (A general guide to Climate Change Levy) is now available. This notice replaces the previous version issued in July 2009.

2010-07-22
Revised Notice CCL1/1 (July 2010)

The latest version of this notice (Registering for Climate Change Levy) is now available. This notice replaces the previous version issued in July 2009.

2010-07-22
Revised Notice CCL1/3 (July 2010)

The latest version of this notice (Reliefs and special treatments for taxable supplies) is now available. This notice replaces the previous version issued in July 2009.

2010-07-22
Revised Notice CCL1/5 (July 2010)

The latest version of this notice (Penalties and interest) is now available. This notice replaces the previous version issued in July 2009.

2010-07-22
Revised Notice AGL1 (July 2010)

The latest version of this notice (Aggregates Levy) is now available. This notice replaces the previous version issued in April 2009.

2010-07-22
Draft Statutory Instruments and Explanatory Memoranda (Opens new window)

Draft Statutory Instruments and Explanatory Memoranda to Double Taxation Relief and International Tax Enforcement Orders (Austria, Mexico, Oman, Singapore and Switzerland) and International Tax Enforcement Orders (Anguilla, Bahamas, Gibraltar, Liechtenstein and Turks & Caicos).

2010-07-22
agents
Pension Schemes Newsletter Number 41

The Pension Schemes Newsletter number 41 covers the review we are doing into the Relief at Source process.

2010-07-22
agents

21 July

News Release: London accountant jailed (Opens new window)

A London accountant has been jailed for eight years for stealing £11 million in Income Tax and Value Added Tax by manipulating both his clients' and his own tax returns.

2010-07-21
agents
ISA Bulletin 24 (PDF 23K)

The latest ISA Bulletin is now available. It contains an articles on one-day delay to the July payment of interim claims and problems with the submission of annual returns of statistical information for the year ended 5 April 2010.

2010-07-21
Property Transactions

Statistics as pre-announced are now available.

2010-07-21
VAT 101 EC Sales List - worked example

Revised form December 2009.

2010-07-21
agents
Customs Information Paper (10) 33

Work undertaken by HMRC which has identified significant non-compliance with the UK export procedure, notably in respect of non-arrived goods and unauthorised removals, and actions which must be taken urgently to comply with HMRC export requirements.

2010-07-21

20 July

Student Loan Group minutes

Student Loan Consultation Panel minutes from 9 February and 15 June are now available

2010-07-20
HMRC Departmental Accounts 2009-10 (PDF 2.7MB)

The Departments Accounts for 2009-10 have been presented to the House of Commons.

2010-07-20
agents
Tax receipts and taxpayers

Statistics as pre-announced are now available.

2010-07-20
Money Laundering Regulations - New Anti Money Laundering Guidance

New Anti Money Laundering guides replaces Public Notice MLR8 Preventing money laundering and terrorist financing.

2010-07-20
agents

19 July

Negligible Value List

The Negligible Value List has been updated to the end of June 2010.

2010-07-19
agents
Pool Betting Duty: Introduction of Pool Betting Duty Regulations

An Excise Information note explaining the extension of the single penalty framework to pool betting duty returns and the introduction of an optional three month accounting period has been issued.

2010-07-19
Corporation Tax Online - software exhibition

From 1 April 2011 Company Tax Returns for accounting periods ending after 31 March 2010 must be filed online using the new iXBRL standard. Companies and practitioners are invited to attend a free event to find out more about iXBRL-enabled software.

2010-07-19
agents
News Release: £30m money launderer jailed for 10 years (Opens new window)

The ringleader of a gang who laundered £30m of criminal cash through a network of money transfer offices was jailed at Southwark Crown Court today for 10 years, following a complex investigation by HM Revenue & Customs (HMRC).

2010-07-19

16 July

Enterprise Investment Scheme

Changes have been made to the Introduction to EIS information.

2010-07-16
agents
2009-10 Expenses and Benefits form P11D(b)

Your 2009-10 P11D(b) Return of Class1A National Insurance contributions was due on 6 July 2010. You may now be charged a penalty.

2010-07-16
agents
News Release: Government and industry take a significant step in the fight against tobacco smuggling (Opens new window)

Justine Greening, the Economic Secretary to the Treasury, today signed significant anti-smuggling agreements with the international tobacco manufacturer British American Tobacco (BAT).

2010-07-16
News Release: Urgent reminder for tax credit claimants (Opens new window)

HM Revenue & Customs (HMRC) is sending an urgent reminder to tax credit claimants – renew your claim by the 31 July deadline, or your payments will stop.

2010-07-16

15 July

Revised Notice 47 (July 2010)

The latest version of Notice 47 Duty-free spirits: use in manufacture or for medical or scientific purposes is now available. This notice cancels and replaces the previous version in April 2010.

2010-07-15

14 July

Taflenni/Ffurflenni defnyddiol

Dyma restr o ffurflenni sydd ar gael ar ein gwefan.

2010-07-14
HMRC and DWP work together to trial a new payment method for Tax Credit and Self Assessment customers

A note to assure customers that the voluntary scheme to have deductions made from benefits is genuine.

2010-07-14
agents
Revised online filing system for Trust and Estate Tax Returns

A revised online filing system for Trust and Estate Tax Returns was introduced on 1 July 2010. This revised system will speed up the time taken by HMRC to action these returns and improve customer service.

2010-07-14
agents
Revised Notice 209 July 2010

The latest version of Notice 209 is now available. This notice cancels and replaces the previous version in December 2002 and any subsequent updates.

2010-07-14
New draft guidance on company residence published

New draft guidance on the situations in which HMRC will not usually review a company's residence status.

2010-07-14

13 July

Corporation Tax - HMRC recognised commercial software

A list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service is available.

2010-07-13
Finance (No2) Bill 2010 - an informal consultation

Draft legislation has been published on 12 July 2010 on technical tax measures inherited from the previous government that are to be legislated in a Finance Bill to be introduced to Parliament in the autumn. The Government would welcome comments by 3rd September 2010. They are not seeking comments on the policy but to ensure that the legislation works as intended.

2010-07-13
agents
Talu Cyllid & Thollau EM

Cyfarwyddiadau sut i dalu Cyllid & Thollau EM.

2010-07-13
Customs Information Paper (10) 49

The withdrawal of Sri Lanka from the list of countries receiving preference under the GSP plus arrangements.

2010-07-13

12 July

News Release: 56 years for illegal vodka gang (Opens new window)

Six members of a gang who used high-tech equipment to turn out 24 fake bottles of vodka a minute were jailed at Southwark Crown Court today for more than 56 years following a complex international investigation by HM Revenue & Customs (HMRC).

2010-07-12
Consultation on draft legislation for Equitable Liability concession

Consultation document on the draft legislation needed to give legislative effect to the concessionary treatment known as Equitable Liability.

2010-07-12
agents
Customs Information Paper (10) 47

Changes to type D and type E warehouses using type D arrangements post 2013 when the modernised Customs code is implemented.

2010-07-12

9 July

Customs Information Paper (10) 50

Details of where the Certificate of Airworthiness scheme can be found following the withdrawal of Notice 28.

2010-07-09
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 108K)

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

2010-07-09
List of authorised ISA managers (PDF 174K)

The latest list of persons authorised by HMRC as managers of Individual Savings Accounts under the Individual Savings Account Regulations 1998 (SI 1998 No.1870), as amended is now available.

2010-07-09
Tariff Stop Press Notice 27/10

Please note the following amendments to Volume 2 of the printed Tariff and CHIEF (Customs Handling of Import and Export Freight) applicable from 1 July 2010.

2010-07-09
Revised guidance on 'Fit and Proper Persons test'

The guidance on the fit and proper persons test for managers of charities has been revised and replaces the original version published in April 2010. It incorporates significant revisions, in particular on which managers a charity should notify HMRC about.

2010-07-09
charities, agents
Trusts and Estates - forms R185(Settlor), R185(Trust Income) and R185(Estate Income)

PDF versions of new form R185(Settlor) and amended forms R185(Trust Income) and R185(Estate Income) are now available for downloading.

2010-07-09
agents
PAYE: 2008-09 Penalties for Outstanding P11D(b) Returns

From 12 July HM Revenue & Customs will start to send penalty notices where records show that you have not sent your 2008-09 form P11D(b) Class 1A National Insurance contributions Annual Return.

2010-07-09
agents

8 July

Offshore Reporting Funds - list of acceptable GAAPs (PDF 23K)

The list of acceptable GAAPs used in the preparation of their accounts by offshore reporting funds has been updated.

2010-07-08
Category 1 crude oil values (PDF 38K)

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

2010-07-08

7 July

List of Reporting Funds A-G (XLS 187K)

The list of Reporting Funds has now been updated to show the latest position of funds which have applied to enter the Reporting Fund Regime as at 23 June 2010.

2010-07-07
List of Reporting Funds H-R (XLS 163K)

The list of Reporting Funds has now been updated to show the latest position of funds which have applied to enter the Reporting Fund Regime as at 23 June 2010.

2010-07-07
List of Reporting Funds S-Z (XLS 92K)

The list of Reporting Funds has now been updated to show the latest position of funds which have applied to enter the Reporting Fund Regime as at 23 June 2010.

2010-07-07
COP26 What happens if we've paid you too much tax credits? (PDF 120K)

This code of practice has been updated throughout to reflect recent policy and legislation changes in particular a change affecting tax credit overpayments.

2010-07-07
Payroll technical specifications for ASPP

The Payroll Technical Specifications for Additional Statutory Paternity Pay (ASPP) for babies that are due or children that are placed after 3 April 2011 are now available.

2010-07-07
News Release: Crime lords' £92.3m payback (Opens new window)

Two members of a 21-strong criminal tax fraud gang have been ordered to re-pay a record £92.3m in the biggest ever confiscation order secured by HM Revenue & Customs (HMRC).

2010-07-07
2009-10 expenses and benefits forms P11D, P11D(b) and P9D

Your 2009-10 expenses and benefits forms were due by 6 July 2010. If you have not sent yours yet, please send them as soon as possible.

2010-07-07

6 July

Finance Bill 2010 (July 2010)

The Finance Bill 2010 containing draft legislation for some of the proposals announced by the Chancellor in his June 22 Budget was published on 1 July 2010.

2010-07-06
agents
Corporation Tax: loan relationships and derivative contracts

Comments are invited by 17 September 2010 on proposed changes to the Corporation Tax rules on loan relationships and derivative contract where amounts not fully recognised for accounting purposes.

2010-07-06
agents

5 July

ISA Bulletin 23 (PDF 27K)

The latest ISA Bulletin is now available. It contains an article on the OFT response the the super-complaint raised by Customer Focus.

2010-07-05
New interim rules on pensions and Inheritance Tax

New guidance on interim rules for pensions and Inheritance Tax was published on 1 July 2010. These rules were announced in the Budget on 22 June 2010 and apply to members of a registered pension scheme who reach age 75 on or after 22 June 2010. The guidance has been revised to correct an error in Chapter 6 relating to Inheritance Tax.

2010-07-05
agents
Draft Statutory Instrument: Draft: The Child Trust Funds (Amendment No 3) Regulations 2010 (PDF 45K) (Opens new window)

The Draft Regulations will reduce and stop some government payments to Child Trust Funds.

2010-07-05
VAT Information Sheet 17/10

Provides some of the most used currency exchange rates required by non EU businesses registered for the Special Scheme in the UK to help them fill in declarations and pay HMRC in sterling (GBP) for reporting period ending June 2010.

2010-07-05
agents

2 July

Pensions: Transfers for members age 50 to 55 (PDF 21K)

Regulations to remove unauthorised payments tax charges where an individual aged between 50 and 55 transfers their pension in payment.

2010-07-02
Statutory Instrument: Explanatory Memorandum to SI 2010 No (draft) (PDF 25K) (Opens new window)

Explanatory Memorandum to The Child Trust Funds (Amendment No 3) Regulations 2010 No (draft).

2010-07-02
agents
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.

2010-07-02
Draft Statutory Instrument: The Qualifying Oil Fields Order 2010 (PDF 40K) (Opens new window)

The draft Qualifying Oil Fields Order 2010 amends the definition of an ultra high pressure/high temperature oil field, and also amends the total field allowance available for such a field.

2010-07-02
agents
Explanatory Memorandum to the draft Qualifying Oil Fields Order 2010 (PDF 93K) (Opens new window)

The Explanatory Memorandum to accompany the draft Qualifying Oil Fields Order 2010.

2010-07-02
agents
Send your 2009-10 expenses and benefits forms now

Expenses and benefits forms P11D, P11D(b) and P9D for 2009-10 must reach HM Revenue & Customs by 6 July 2010 or you may face a penalty.

2010-07-02
agents

1 July

Customs Information Paper (10) 45

Further centralisation of authorising and supervising offices for specific Customs Procedures with Economic Impact (CPEI) and approved depositories used by businesses in the South Region.

2010-07-01
List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASCs has been updated.

2010-07-01
charities; agents
Scale of costs in successful court actions for debt in England and Wales

HM Revenue & Customs has published a discussion paper on the scale of costs in successful court actions for debt in England and Wales.

2010-07-01
Corporation Tax - HMRC recognised commercial software

A a list of HM Revenue & Customs recognised commercial software that is compatible with the new Corporation Tax online service is available.

2010-07-01
WTC/FS3 Tax credits formal request for information (PDF 38K)

This factsheet has been amended.

2010-07-01
agents
WTC/FS9 Tax credits - suspension of payments (PDF 39K)

A new factsheet has been produced.

2010-07-01
agents
Tariff Stop Press Notice 26/10

Changes to the commodity codes for the CHIEF (Customs Handling of Import and Export Freight) system.

2010-07-01
Electronically supplied services: Special scheme for non-EU businesses - Romania

VAT Info Sheet 16/10 to inform customer of a VAT increase in Romania.

2010-07-01
Electronically supplied services: Special scheme for non-EU businesses - Greece

VAT Info Sheet 15/10 to inform customer of a VAT increase in Greece.

2010-07-01

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