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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12 March

Bank payroll tax

Further changes to the scope of bank payroll tax in relation to capital resources requirement, excluded companies and banking groups have been announced.

2010-03-12
agents
Category 1 crude oil values (PDF 22K)

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

2010-03-12
Corporate investors in offshore contract-based funds

A Commencement Order for section 103A Taxation of Chargeable Gains Act 1992 takes effect from 1 April. This treats investments by corporate investors in relevant offshore funds in a similar way to shares in a company for chargeable gains purposes.

2010-03-12
agents
ISA Bulletin 18 (PDF 28K)

The latest ISA Bulletin is now available. It contains articles on Annual Returns of Information for 2009-10 and American Depositary Receipts (ADR)/American Depositary Shares (ADS).

2010-03-12
Child Poverty statistics

Statistics as pre-announced are now available.

2010-03-12

11 March

Appeal and review news

Payment of tax even though your case may be under appeal with the Tribunals Service and HMRC looks back at the first nine months of the new review process.

2010-03-11
agents
PAYE: 2008-09 penalties for outstanding P11D(b) Returns

From 15 March 2010 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.

2010-03-11
Pensions - guidance published on SI 2010/429 (PDF 162K)

HM Revenue & Customs has today published guidance on the operation of Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 – Statutory Instument 429/2010.

2010-03-11
Revenue & Customs Brief 09/10

HMRC has revised its policy on the VAT status of University Trading Subsidiary Companies.

2010-03-11
Equality Impact Assessment for Consultation (PDF 272K)

Read our consultation on how we are starting to change our face to face (Enquiry Centre) service to support customers who need it. Tell us what you think by 3 June 2010.

2010-03-11
agents

10 March

ss 17 /18 TMA reporting guidance for 2010-11

New ss17/18 TMA Guidance Notes and Magnetic Media Specifications have been published for use with reports for tax year 2010-11. We have also published a new Security Bulletin. The rules on deeply discounted securities are still unchanged from 2005-06.

2010-03-10
Summary of responses: False self-employment in construction; taxation of workers

This document, published on the HMT website, summarises the responses to the consultation false self-employment in construction: taxation of workers, including the Government's response to stakeholder comments. This consultation ran from 20 July 2009 until 12 October 2009.

2010-03-10
Consultation: Solvency II and the Taxation of Insurance Companies (opens new window)

The Government has published a consultation document about the impact of the EU Solvency II Directive on the taxation of insurance companies. It explores the implications for both life and general insurers, and invites wider debate about the future of life company taxation.

2010-03-10
agents
Economic Operator Registration Identification ( EORI)

Economic Operator Registration Identification ( EORI) frequently asked questions update.

2010-03-10
A summary of the new failure to notify penalty (PDF 92K)

This leaflet gives a simple summary of the new failure to notify penalty. It explains when we will apply the penalty, what can affect it, and what the customer should do to avoid it.

2010-03-10
agents
UK-Bahrain Double taxation agreement

A first-time comprehensive Double Taxation Agreement between the United Kingdom and the Kingdom of Bahrain was signed in Manama on 10 March 2010.

2010-03-10
TDSI guidance notes for deposit-takers and building societies (PDF 736K)

An updated version of the guidance notes has been published.

2010-03-10
agents
Spring Release Note (PDF 13K)

We have published information on the improvements being made to Pension Schemes Online from 6 April 2010. If you use this service please take some time to familiarise yourself with these changes.

2010-03-10
agents
Non-Resident Landlord (NRL) Scheme - Bulletin No 1 (PDF 23K)

The first bulletin for letting agents and tenants has been published.

2010-03-10

9 March

Revenue & Customs Brief 06/10 - Amusement Machine Licence Duty - liability of quiz games played on machines

This brief outlines HMRC's policy in relation to quiz games played on machines and their liability to Amusement Machine Licence Duty (AMLD). It also covers the treatment of arrears of AMLD which may be due in law.

2010-03-09
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 120K)

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

2010-03-09
Statutory Payment Consultation Group

The minutes to the meeting held on 6 October 2009 have now been published.

2010-03-09
agents

8 March

Lecturers, teachers, instructors or those in a similar capacity

HMRC has published a summary of responses received to the consultation which sought views on how the Social Security (Categorisation of Earners) Regulations 1978 as they affect lecturers, teachers, instructors or those in a similar capacity should be amended.

2010-03-08
ISA Annual Return of Information (PDF 214K)

The latest version of guidance notes for ISA managers on how to submit annual returns of information on magnetic media.

2010-03-08
Deadline for making a shortfall payment in voluntary Class 3 National Insurance contributions for the 1996-97 to 2001-02 tax years

The deadline for making payment for the 1996-97 to 2001-02 tax years is fast approaching. If you are entitled to make payment for the above years your payment must be received by 5 April 2010.

2010-03-08
agents
Tariff Stop Press Notice 10/10

Certain CHIEF changes for the trade.

2010-03-08
Revenue & Customs Brief 10/10 - VAT: Partial Exemption - changes to the de minimis rules

HMRC announces two changes to simplify the de minimis rules that take effect from 1 April 2010.

2010-03-08
agents
Short Summary of the Inaccuracy Penalty (PDF 94K)

The short summary provides details of the new inaccuracy penalty, and has been updated for changes from 1 April 2010.

2010-03-08
agents
Customs Information Paper (10) 20

Information on Customs import and export procedures for fish products - announcing the extension of Customs clearance checks to all imports that fall under the EU IUU Fishing Regulation from 1 March 2010.

2010-03-08
Customs Information Paper (10) 19

Further Information about the provisions of the Western Balkan countries for cumulation purposes

2010-03-08
VAT for Agents online service - setting up email reminders and alerts

You can choose to receive an email to remind you when your client's VAT Return is due to be submitted to HM Revenue & Customs. Find out how to set up this facility.

2010-03-08
agents
The Excise Movement and Control System (PDF 168K)

Impact Assessment of The Excise Movement and Control System.

2010-03-08

5 March

One week to go on the New Disclosure Opportunity (NDO)

People who have registered with the NDO have until 12 March 2010 to disclose and pay.

2010-03-05
agents
Tax rules on the deduction of Income Tax at source

Consultation on possible changes to the tax rules that require deduction of Income Tax at source from interest and similar payments including patent royalties and other annual payments

2010-03-05
agents
Measuring Tax Gaps 2009 (PDF 837K)

Measuring Tax Gaps 2009 document orginally published in December 2009 re-issued with revised estimates for 2007-08 cigarettes and HRT.

2010-03-05

4 March

Revenue & Customs Brief 07/10 - Land Remediation Relief - Guidance

In this brief, HMRC is publishing guidance on Land Remediation Relief. This replaces the draft guidance published in Brief 29/09.

2010-03-04
agents
Modified NICs procedure for employees working abroad

We have introduced a new standard form for employers who operate a tax equalisation agreement under the Employment Procedures Appendix 7B

2010-03-04
agents
Minor changes to Advisory Fuel Rates guidance

The Advisory Fuel Rates guidance has been amended after discussions with employers' organisations.

2010-03-04
Modified National Insurance contributions procedure for tax equalised employees coming from abroad

We have introduced a new standard form for employers who operate a tax equalisation agreement under the Employment Procedures - Appendix 7A.

2010-03-04
agents
Customs Information Paper (10) 15

Tariff Preference: Removal of Sri Lanka from GSP+ list of countries.

2010-03-04
Statement of Fitness for Work (Opens new window)

DWP have published guidance on the changes to the sick note which come into effect from 6 April 2010.HMRC will be publishing further information on the impact on Statutory Sick Pay next month.

2010-03-04
Tax receipts and taxpayers

Statistics as pre-announced are now available.

2010-03-04
agents
Updating Negligible Value List

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

2010-03-04

3 March

Disclosure of Tax Avoidance Schemes (DOTAS): Stamp Duty Land Tax (PDF 59K)

Impact Assessment of Disclosure of Tax Avoidance Schemes (DOTAS): Stamp Duty Land Tax.

2010-03-03
agents
Tariff Notice 02/10

Commission Regulation (EU) No 109/2010 of 05 February 2010 concerning the classification of certain goods in the Combined Nomenclature.

2010-03-03
Stage Management - Revised Guidance

Stage Management guidance for Equity, Stage Management Association, Society of London Theatre and Theatrical Management Association.

2010-03-03
News release: HMRC Business Support hits £5billion (Opens new window)

HM Revenue & Customs' Business Payment Support Service (BPSS) has helped over 160,000 businesses reschedule more than £5billion of tax in its first 15 months, new figures reveal today.

2010-03-03
agents
News release: Law for naming tax cheats goes live (Opens new window)

Taxpayers and companies who deliberately evade taxes face having their name, address and details of their evasion made public after new legislation was put into force today.

2010-03-03
agents
Employment income - Statement of Practice 1/09

SP1/09 was intended to apply only for 2009-10 prior to legislation in Finance Bill 2010. Legislation will not be ready in time for FB2010 so SP1/09 will continue to apply for 2010-11 as well.

2010-03-03
agents
Publishing details of deliberate defaulters

The Lords Commissioners of Her Majesty's Treasury today appointed 1 April 2010 as the date on which s.94 of the Finance Act 2009 will come into force.

2010-03-03
agents
UK/Faroes Double Taxation Convention (PDF 95K)

The UK/Faroes Double Taxation Convention entered into force on 3 June 2008.

2010-03-03
agents
Designation of the Warsaw Stock Exchange

The Warsaw Stock Exchange has been designated as a Recognised Stock Exchange for the purposes of HMRC tax treatments.

2010-03-03
agents

2 March

Statutory Instrument: SI 237 (PDF 265K) (Opens new window)

The Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2010.

2010-03-02
Statutory Instrument: SI 237 (EM) (PDF 107K) (Opens new window)

Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2010.

2010-03-02
Tax codes for 2010-11

HMRC has now updated its advice for employers and individuals who think a 2010-11 tax code they have received may be wrong.

2010-03-02
agents
Draft Statutory Instrument: Draft Social Security (Contributions) (Amendment) Regulations 2010 (Opens new window)

The Draft Regulations will set the Lower Earnings Limit, Primary and Secondary Thresholds and Upper Earnings Limit for the 2010-11 tax year.

2010-03-02
agents
Statutory Instrument: Explanatory Memorandum to SI 2010 No (draft) (PDF 103K)(Opens new window)

Explanatory Memorandum to The Social Security (Contributions) (Amendment) Regulations 2010 No (draft).

2010-03-02
agents
Pensions: Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010

We have today published an overview note providing further information about this order.

2010-03-02
agents
Statutory Instrument: SI 429 (PDF 61K) (Opens new window)

The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010.

2010-03-02
agents
Statutory Instrument: SI 429 (EM) (PDF 18K) (Opens new window)

Explanatory Memorandum to the Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010.

2010-03-02
agents
Research Report Number 95 - HMRC Customer Service Survey Results

The publication of HMRC's annual Customer Service Survey (CSS) 2007 results.

2010-03-02
agents

1 March

Import Control System (ICS)

The ICS web pages have been updated. They now include FAQs and pointers to technical documents.

2010-03-01
Statutory Instrument: SI 250 (Opens new window)

The Warehousekeepers and Owners of Warehouse Goods (Amendment) Regulations 2010 amend the 1999 Regulations.

2010-03-01
Statutory Instrument: SI 250 (EM) (PDF 93K) (Opens new window)

Explanatory Memorandum to The Warehousekeepers and Owners of Warehouse Goods (Amendment) Regulations 2010 amend the 1999 Regulations.

2010-03-01
News Release: HMRC launches 'Super Podcast' (Opens new window)

HM Revenue & Customs (HMRC) has launched its first ever 'Super Podcast', to alert businesses to major changes in the way they file and pay VAT, PAYE and corporation tax.

2010-03-01
agents
Draft Statutory Instruments to up-rate tax credits, Child Benefit and Guardian's Allowance

The latest draft Statutory Instruments and Explanatory Memoranda to up-rate tax credits, Child Benefit and Guardian's Allowance have just been published on the Office of Public Sector Information (OPSI) website.

2010-03-01
agents
Tax agents and advisers: get set up for VAT online filing and electronic payment

You can sign up as an online agent for VAT, whether you're VAT registered or not. But if you're not VAT registered, you must apply for an agents reference number first. See how in HMRC's online demonstration.

2010-03-01
agents
Customs Information Paper (10) 18

Change to the location of the national ATA Carnet Unit with effect from 1 March 2010.

2010-03-01
News Release: One month to go before the deadlines for reclaiming tax change (Opens new window)

Agents were reminded by HM Revenue & Customs (HMRC) today that there is one month to go before the deadlines for re-claiming tax change.

2010-03-01
agents
CTF Bulletins

The Child Trust Fund (CTF) bulletins 39, 40, 41 and 42 have now been published.

2010-03-01
National Insurance: New EU rules from 1st May 2010

A new page tells Employers about forthcoming changes to European Union rules for people moving around Europe with work. The rules apply on or after 1st May 2010.

2010-03-01
agents
Listen to HMRC's first-ever 'Super Podcast'

Everything businesses need to know about forthcoming changes to VAT, PAYE and Corporation Tax filing and payment.

2010-03-01
agents
Child Trust Fund (CTF) Bulletins 11 and 12

The latest bulletins are now available.

2010-03-01
Update to XBRL techpack for Corporation Tax

The XBRL techpack has been updated. This information is for third party software developers.

2010-03-01
agents

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