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

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23 October 2014

Revised Notice 204B October 2014

Notice 204B has been revised to reflect the introduction of the new due diligence condition on approved excise businesses operating in the alcohol sector as well as changes to some of the published contact details.

2014-10-23
Revised Notice 204A October 2014

Notice 204A has been revised to reflect the introduction of the new due diligence condition on approved excise businesses operating in the alcohol sector as well as changes to some of the published contact details.

2014-10-23
Revised Notice 203A October 2014

Notice 203A has been revised to reflect the introduction of the new due diligence condition on approved excise businesses operating in the alcohol sector as well as changes to some of the published contact details.

2014-10-23
Revised Notice 196 October 2014

Notice 196 has been revised to reflect the introduction of the new due diligence condition on approved excise businesses operating in the alcohol sector as well as changes to some of the published contact details.

2014-10-23
Qualifying Recognised Overseas Pension Schemes (QROPS)

HM Revenue & Customs (HMRC) has published an update to the QROPS list.

2014-10-23
Tariff Stop Press Notice 57/14

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

2014-10-23
Changes to the filing and payment date on relevant property trusts

The changes apply to all chargeable events arising on relevant property trusts on or after 6 April 2014.

2014-10-23

22 October 2014

Customs Information Paper 70 (2014)

Full launch dates for the Automatic Licence Verification System extension project and webinar dates for ALVS briefing sessions.

2014-10-22
Countdown to end of contracting-out issue 3 (PDF 82K)

The October 2014 Countdown Bulletin about Scheme Reconciliation Service, Apparent Un-notified Terminations (AUTs) and Information for Trustees.

2014-10-22
Corporation Tax on chargeable gains - Indexation Allowance - September 2014 (PDF 44K)

Tables showing the Indexation Allowance for assets disposed of in September 2014 are now available.

2014-10-22
agents;ct
Newly designated recognised stock exchange

The Singapore Exchange Securities Trading Limited (SGX-ST) and the Singapore Exchange Derivatives Trading Limited (SGX-DT) markets have been designated as recognised stock exchanges.

2014-10-22

21 October 2014

Agent Update 44 (PDF 458K)

The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals and a section on the latest news and issues from the Working Together network.

2014-10-21
agents
Pension Flexibility: updated draft guidance

HMRC has published updated guidance on the changes to pension tax rules that will give individuals greater flexibility to access their pension savings.

2014-10-21
Statutory Instrument SI:2014 No 2689 (Opens new window)

The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2014.

2014-10-21
List of authorised ISA managers (PDF 384K)

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

2014-10-21

20 October 2014

Revised Notice 702 October 2014

This Notice 702 cancels and replaces Notice 702 (April 2014). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2014-10-20
Spirit Drinks Verification Scheme

Information about the Spirit Drinks Verification Scheme on the HMRC website has been updated to reflect changes to the transitional arrangements, timelines and technical guidance.

2014-10-20
Control of Raw Tobacco

HMRC is seeking views on two options for controls on the holding and movement of raw tobacco.

2014-10-20
VAT businesses supplying digital services to consumers

On 1 January 2015, changes will be made to the EU VAT place of supply of services rules for digital services. Businesses can now register for the VAT Mini One Stop Shop.

2014-10-20
agents;vat

17 October 2014

CTF Bulletin Local Authorities and Health Trusts 22

This bulletin tells you about: changes to website information, form CTF 15 and bulletins, change of Liaison Officer and social workers completing online forms.

2014-10-17
Child Trust Fund: CTF Bulletin 77

This bulletin provides information on: changes to website information, legacy work and contact details.

2014-10-17
Tariff Notice 69

Tariff classification of a plastic tube with a length of 142 cm with a plastic balloon at one end.

2014-10-17
Tariff Notice 68

Tariff classification of a printed circuit assembly presented for incorporation into a TV and video reproducing apparatus.

2014-10-17

16 October 2014

UK/Netherlands Double Taxation Convention - Competent Authority Agreement

An agreement between the Competent Authorities of the UK and Netherlands has been signed setting out how the provisions of the Convention will apply to Pension Scheme and Charity investors in UK CIFs.

2014-10-16

15 October 2015

Revised Contingency Notice B October 2014

This notice concerns the gambling tax reforms which come into force on 1 December 2014.

2014-10-15
Revised Notice 455A October 2014

This edition of Notice 455A, dated October 2014, only concerns the reforms to Remote Gaming Duty which come into force on 1 December 2014. It is therefore in addition to the previous version of Notice 455 dated April 2010.

2014-10-15
Revised Notice 147A October 2014

This edition of Notice 147A, dated October 2014, only concerns the reforms to Pool Betting Duty, which come into force on 1 December 2014. It is therefore in addition to the previous version of Notice 147 dated September 2010.

2014-10-15
Revised Notice 451A October 2014

This edition of Notice 451A, dated October 2014, only concerns the reforms to General Betting Duty which come into force on 1 December 2014. It is therefore in addition to the previous version of Notice 451 dated April 2010.

2014-10-15
Film tax relief - Summary of Tax Credit Claims: 2006-07 to 2013-14 (PDF 396K)

The latest film tax relief annual statistics to 2013-14.

2014-10-15
Community/Common Transit and TIR Newsletter - 03/2014 (PDF 13K)

The New Computerised Transit System (NCTS) newsletter provides information on an error in some versions of NCTS software that prevents authorised consignees from sending the 'unsatisfactory unloading remarks' message.

2014-10-15
Employer Bulletin Issue 50

Issue 50 of the Employer Bulletin is now available. Aimed at employers and agents, it contains important information and news about topics which may affect payroll obligations to HMRC.

2014-10-15
agents

14 October 2014

The Wet line contamination - best practice guidance has been amended

The Wet line contamination - best practice guidance has been renamed 'Fuel contamination guidance for HMRC and industry'. It now includes other types of contamination besides wet line, and also amends sections that previously included repayments by HMRC.

2014-10-14
Tariff Stop Press Notice 56/14

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

2014-10-14
Taxation of Pensions Bill (PDF 305K) (Opens new window)

The Taxation of Pensions Bill was introduced in the House of Commons on 14 October 2014.

2014-10-14
Tax Information and Impact Note: Taxation of Pensions Bill

We have published today an updated Tax Information and Impact Note for the Taxation of Pensions Bill.

2014-10-14
Gambling Tax Service registration system due to open on 3 November 2014

A new Gambling Tax Service is due to open on 3 November 2014 letting you register for General Betting Duty, Pool Betting Duty or Remote Gaming Duty. However, if you want to register before then you'll be able to complete an online form from 14 October 2014.

2014-10-14
The Value Added Tax (Amendment) (No.3) Regulations 2104 - No. 2430 (Opens new window)

Amends the VAT Regulations 1995 to allow businesses to register for the VAT Mini One Stop Shop (MOSS), correct MOSS returns, and other amendments to the Regulations to ensure the smooth operation of MOSS.

2014-10-14
vat

13 October 2014

Revenue and Customs Brief 37/14

This brief confirming HMRC's position following the European Court of Justice judgement in the VAT grouping Swedish case of Skandia.

2014-10-13
vat
Revenue and Customs Brief 36/14

This brief explains change of VAT treatment to zero-rate.

2014-10-13
vat
Report FATCA information to HMRC

HMRC launches a new online service for UK financial institutions to register and report financial information on behalf of their US customers in accordance with UK/US legislation.

2014-10-13

10 October 2014

Revenue & Customs Brief 35/14

This brief sets out HMRC's position following the decision of the Upper Tribunal in Lok'nStore Group PLC.

2014-10-10
vat
Revenue & Customs Brief 34/14

This Brief announces a Market Engagement Event where HMRC will explore options for developing a digital VAT Retail Export Scheme with potential providers.

2014-10-10
vat
Changes to the EXB Technical Pack

Publication of new technical artefacts.

2014-10-10
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 August 2014.

2014-10-10
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 August 2014.

2014-10-10

9 October 2014

Community Amateur Sports Clubs: technical consultation

HMRC has published a technical consultation paper on the proposed regulations covering the qualifying conditions for Community Amateur Sports Clubs for comments by 5 November 2014.

2014-10-09
agents;charities
Credit Card Sales Campaign

HMRC is giving businesses that accept Credit and Debit card payments, but who haven't paid all the tax they owe, the chance to come forward and put their tax affairs in order on the best terms available.

2014-10-09

8 October 2014

Category 1 crude oil values

Crude oils that are valued using Price Reporting Agency data, updated September 2014, have now been published.

2014-10-08

7 October 2014

VAT information sheet 09/14

Currency exchange rates for non-EU businesses registered for the Special Scheme in the UK for reporting period ending Sept 2014.

2014-10-07

6 October 2014

Improvements to the bereavement service

Details of improvements to the bereavement service including the removal of form R27 'Reclaiming tax or paying tax when someone dies' from 13 October 2014.

2014-10-06

3 October 2014

Tariff Stop Press Notice 55/14

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

2014-10-03

2 October 2014

Statutory Instrument: SI 2014 No. 2397 (Opens new window)

Regulations come into force on 6 October 2014 and cover the penalty provisions for employers who are reporting NICs under Real Time Information and also consequential changes following abolition of the Statutory Sick Pay Percentage Threshold.

2014-10-02
agents
VAT1 guidance notes (PDF 121K)

A revised version is now available.

2014-10-02
agents;vat

1 October 2014

Revised Notice October 2014

This cancels and replaces Notice 453 (October 2013). This notice has been rewritten to include the changes to the raised gross gaming yield bands introduced in the March 2014 Budget.

2014-10-01
Revised Notice October 2014

This cancels and replaces Notice 453 (October 2013). This notice has been rewritten to include the changes to the raised gross gaming yield bands introduced in the March 2014 Budget.

2014-10-01
Revenue and Customs Brief 33/14

This brief explains changes to Fully Reportable countries list.

2014-10-01
Draft legislation: The Income Tax (PAY AS You Earn) (Amendment No X) Regulations 2015

This draft legislation amends the Income Tax (PAY AS You Earn) Regulations 2003.

2014-10-01
Revised approach to Stamp Duty penalties

A new approach to Stamp Duty penalties has been introduced from 1 October 2014.

2014-10-01
stamps
1 October changes: Stamp Duty Land Tax1 paper process

If you file a return on paper (form SDLT1) you must enter a valid Local Authority code or your return will be rejected.

2014-10-01
agents;stamps
Tariff Stop Press Notice 54/14

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

2014-10-01

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