What's new

Latest news and announcements from HM Revenue & Customs (HMRC).

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22 July 2014

Stamp Taxes on Shares Manual

This new manual is now available.

2014-07-22
stamps
SDLT rules for property investment funds (Opens new window)

This consultation seeks views on the case for making changes to the SDLT rules for certain collective investment schemes and the potential design of those changes.

2014-07-22
stamps
PAYE for employers: Review of the taxation of Expenses & benefits - consultation (Opens new window)

In June 2014, HM Revenue and Customs published 4 consultations documents on topics relating to benefits and expenses. Don't forget you can contribute until 9 September 2014.

2014-07-22
agents
CT600 Guide (2008) Version 2 (PDF 173K)

A final published version of the CT600 Guide is now available.

2014-07-22
agents;ct

21 July 2014

Tariff Stop Press Notice 41/14

Amendments to Volume 2 of the Printed Tariff and Customs Handling of Import & Export Frieght (CHIEF) applicable from 01/07/2014.

2014-07-21
POS/MOSS 2 June 2014 London Seminar, Post Event Questions and Answers

This gives answers to specific issues raised during and after the seminar concerning the VAT Place of Supply rule changes and the Mini-One Stop Shop.

2014-07-21
vat
Follower Notices and Accelerated Payments (PDF 452K)

HMRC has published guidance on Accelerated Payments and Follower Notices, to support the new anti-avoidance legislation included in Finance Act 2014.

2014-07-21
agents
Tariff Notice 50

Common Customs Tariff, Combined Nomenclature, Tariff classification, A product consisting of a block of dried pre- cooked noodle.

2014-07-21
Tariff Notice 49

Common Customs Tariff, Combined Nomenclature, Tariff classification, A product presented in liquid form.

2014-07-21
Tariff Notice 48

Common Customs Tariff, Combined Nomenclature, Tariff classification, A mixture of frozen fruits.

2014-07-21
Tariff Notice 47

Common Customs Tariff, Combined Nomenclature, Tariff classification, A product presented as colourless capsules filled with a yellowish powder.

2014-07-21
Tariff Notice 46

Common Customs Tariff, Combined Nomenclature, Tariff classification, Surface-active preparation for washing the skin.

2014-07-21
Tariff Notice 45

Common Customs Tariff, Combined Nomenclature, Tariff classification, A circular product made of silicone.

2014-07-21
Tariff Notice 44

Common Customs Tariff, Combined Nomenclature, Tariff classification, A non-self-propelled machine (so-called 'beach rake machine').

2014-07-21
HMRC Library - transition to GOV.UK (Opens new window)

HMRC has published an update on what they've been doing to prepare the first parts of the HMRC Library for transition to GOV.UK.

2014-07-21
agents;charities;ct;sdst;stamps;vat

18 July 2014

Notice 147A Pool Betting Duty

Legal and technical guidance about reforms to Pool Betting Duty.

2014-07-18
New guidance for Restrictions on the remittance basis - dual contracts (PDF 51K)

This guidance covers rules for the taxation of overseas earnings and employment income of foreign domiciled employees who are, working inside and outside the United Kingdom, claiming the remittance basis of taxation.

2014-07-18
Tariff Notice 43

Common Customs Tariff, Combined Nomenclature, Tariff classification, A cylindrical container made of plastics, approximately 8 cm high.

2014-07-18
Tariff Notice 42

Common Customs Tariff, Combined Nomenclature, Tariff classification, A box of steel with dimensions of approximately 22,5 x 16.

2014-07-18
Introduction of the Social Investment Tax Relief (SITR) scheme

SITR gives tax relief to individuals who provide finance for social enterprises. It's available for investments made on or after 6 April 2014. The investment, and the organisation receiving it, must meet certain criteria.

2014-07-18
agents;charities
Notice 455A Remote Gaming Duty (July 2014)

Legal and technical guidance about reforms to Remote Gaming Duty.

2014-07-18
Notice 451A General Betting Duty (July 2014)

Legal and technical guidance about reforms to General Betting Duty.

2014-07-18
Employment-Related Securities Bulletin 17 (PDF 184K)

Employment-Related Securities Bulletin 17, providing information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes has been published.

2014-07-18

17 July 2014

The National Insurance Contributions Bill (Opens new window)

The National Insurance Contributions Bill has been introduced into Parliament and the draft Bill and Explanatory Notes are now available.

2014-07-17
Notice 708/6 Energy-saving materials

This Notice has been amended to reflect that from 1 August 2013 the reduced rate not longer applies to installation of energy saving materials in buidlings used solely for a relevant charitable purpose.

2014-07-17
Pension flexibility: further guidance (PDF 112K)

Draft guidance has been published on the transitional changes around pension flexibility in Finance Bill 2014.

2014-07-17
Self Assessment deadline - information for agents

Guidance for tax agents and advisers to help manage the 31 October Self Assessment deadline has been published.

2014-07-17
agents

16 July 2014

Qualifying Recognised Overseas Pension Schemes (QROPS) List (PDF 152K)

HMRC has published an update to the QROPS list.

2014-07-16
Change of process for 2 day urgent Stamp Duty Land Tax certificates in Scotland

Read about the change in process for 2 day urgency SDLT certificates in Scotland.

2014-07-16
stamps
Distributing Offshore Funds (XLS 1.7MB)

The list has now been updated to include the funds that have entered the Distributing Fund Regime as at 15 July 2014.

2014-07-16

15 July 2014

ISA Bulletin 60 (PDF 23K)

The ISA Guidance Notes have been updated to reflect the Budget 2014 announcements.

2014-07-15
agents
VAT Info Sheet 07/14

This sheet informs customers about some of the most used currency exchange rates needed by non-EU businesses so they can complete declarations and make payments to HMRC in sterling (GBP).

2014-07-15
agents;vat
Statutory Instrument: SI 2014/1807 and Explanatory Memorandum (Opens new window)

The Taxes (Definition of Charity) (Relevant Territories) (Amendment) Regulations 2014. Lists the Principality of Liechtenstein as a relevant territory for charity tax relief purposes with effect from 31 July 2014.

2014-07-15
charities;agents
Tariff Stop Press Notice 40/14

The latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2014-07-15
agents
UK Overseas Trade Statistics - EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with EU countries are released today, for May 2014.

2014-07-15

14 July

Revised Notice 69 (July 2014)

This notice cancels and replaces Notice 69 (July 2012).

2014-07-14
agents;vat
Category 1 crude oil values (PDF 32K)

Crude oils that are valued using Price Reporting Agency data have been updated.

2014-07-14
Tax-Free Childcare: Draft Childcare Payments (Eligibility) Regulations and draft Childcare Payments Regulations 2015 (Opens new window)

HMRC has published two draft statutory instruments for external technical consultation together with a commentary on the regulations. The first statutory instrument contains the detailed rules concerning eligibility for the scheme, and the second contains the detailed rules on the operation of the scheme.

2014-07-14

11 July 2014

List of authorised ISA managers (PDF 179K)

The latest (July 2014) list of authorised ISA managers is now available.

2014-07-11
agents
Countdown to end of contracting-out issue 2 (PDF 100K)

Bulletin covering changes to contracting-out due to the introduction of the New State Pension in April 2016.

2014-07-11
agents

10 July 2014

Toolkits to help minimise common errors - update

HMRC has published the updated VAT Partial Exemption, VAT Input and VAT Output Toolkits to assist agents when completing their clients' returns. Each checklist now includes a new facility allowing reference notes to be added and saved electronically or printed.

2014-07-10
agents
Tariff/Chief Stop Press Notice 39/14

The latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2014-07-10
UK Overseas Trade Statistics - Non-EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with non-EU countries are released today, for May 2014.

2014-06-11
The Guidance Notes for ISA Managers have been updated (PDF 1.2MB)

The Guidance Notes for ISA Managers have been updated to relect the 'New ISA' changes announced at Budget 2014.

2014-07-10
vat

9 July 2014

Revenue and Customs Brief 27/14

This Brief explains a number of changes relating to the transfer of a business as a going concern (TOGC).

2014-07-09
vat
Tariff/CHIEF Stop Press Notice 38/14

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2014-07-09
Delivery of new digital services (Opens new window)

A new digital service that lets self assessment customers opt in to receive email alerts and view messages through a secure, personalised login has been launched. HMRC no longer send paper statements to customers who use this service.

2014-07-09
agents
Customs Information Paper (14) 51 (PDF 19K)

Publication of Notice 232 Customs Warehousing.

2014-07-09
2013 to 2014 Class 1A NIC payments

Make sure you pay 2013 to 2014 Class 1A National Insurance contributions by the deadline or you may get a late payment penalty. Check you've got the right reference number to help your payment go straight through.

2014-07-09

8 July 2014

Change of process for 2 day urgent Stamp Duty Land Tax certificates in Scotland

Read about the change in process for 2 day urgency SDLT certificates in Scotland.

2014-07-08
stamps

7 July 2014

Maintaining customer service levels in peak periods: draft legislation published (Opens new window)

HMRC is looking to adopt a number of measures to better manage service for all our customers, particularly at peak operational times. HMRC is seeking views on the draft legislation required to support these measures.

2014-07-07
agents

4 July 2014

Charities Online demonstrator: updated (PDF 1.5MB)

Following recent changes to the Charities Online service, HM Revenue & Customs has updated its online demonstrator to explain and show the new repayment claim summary screen.

2014-07-03
agents;charities

3 July 2014

Pensions Newsletter 63 (PDF 142K)

The July 2014 edition has now been published.

2014-07-03
Revised Notice 205 (July 2014)

This notice cancels and replaces Notice 205 (July 2012): Official Customs seals and trader sealing.

2014-07-03

2 July 2014

ISA frequently asked questions

ISA frequently asked questions have been updated.

2014-07-02
New charities registration service

Help HMRC trial the new charities registration service and make sure it uses language that you understand.

2014-07-02
agents;charities

1 July 2014

Summary of Responses - electronic filing of VAT returns (Opens new window)

Publication of a Summary of Responses document. This document relates to an earlier technical consultation which sought views on proposed amendments to VAT regulations.

2014-07-01
agents;ct;vat
Monthly euro conversion rates

Latest amendments to the monthly euro conversion rates.

2014-07-01
Tariff Stop Press Notice 32/14

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2014-07-01
Agency workers (PDF 31K)

Guidance on changes to the treatment of workers supplied through UK based agencies or other intermediaries when workers are supplied through a third party, especially on a self employed basis.

2014-07-01
PAYE for employers: further updates to electronic messages helping employers keep up-to-date

HMRC will shortly start alerting employers where our records show that they have not made their PAYE or CIS payments in full by their due date.

2014-07-01
agents
Statutory Instrument: SI 2014/1450 and Explanatory Memorandum (Opens new window)

The Individual Savings Account (Amendment No.2) Regulations 2014. Includes increases to ISA and Junior ISA annual subscription limits, removal of the restriction on how much of the limit can be invested in cash ISAs, and other updates.

2014-07-01
Statutory Instrument: SI 2014/1453 and Explanatory Memorandum (Opens new window)

The Child Trust Funds (Amendment No 2) Regulations 2014. Includes an increase to the CTF annual subscription limit, and an update to the qualifying investments to include 'core capital deferred shares' issued by building societies.

2014-07-01

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