What's new

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.

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31 January

VAT Notice 704/1 - Tax free shopping in the UK

This notice has been updated and replaces the previous version in January 2012 and any subsequent updates.

2012-01-31
vat;agents
Publishing Details of Deliberate Defaulters (PDDD) E-Learning

Following feedback from external stakeholders/HMRC colleagues, we have adopted some changes in our practice regarding publishing details of deliberate defaulters. This is an updated version of the e-learning which HMRC staff must complete before dealing with potential PDDD cases.

2012-01-31
Official Rate of Interest

The official rate that has applied since 6 April 2010 is 4.00%. This rate is unchanged for the 2012-13 tax year, subject to review in the event of significant rate changes.

2012-01-31
Statutory Instrument: Climate Change Levy - Metal recycling and Explanatory Memorandum (PDF 43K)

Full details of the Climate change agreements scheme (industrial and commercial sectors: 2011 - 2013).

2012-01-31
Review of HMRC's Powers, Deterrents and Safeguards (PDF 92K)

The Review has published an updated summary of the legislation that has been enacted and the date it comes into effect.

2012-01-31
Procurement Dataset - all new items of HMRC spending

The spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of December 2011.

2012-01-31
National Statistics: Trusts and Estates (tables 13.1 and 13.2)

National Statistics on Trusts and Estates as pre-announced have now been published.

2012-01-31
National Statistics: Table 16.5 - Stamp duty land tax liable and non-liable UK Property transactions

National Statistics on Stamp duty land tax liable and non-liable UK Property transactions as pre-announced are now available.

2012-01-31
Procurement Dataset - all details of items of HMRC GPC spend over £500 (PDF 16K)

The spreadsheet sets out monthly details of HM Revenue & Customs (HMRC) expenditure with suppliers covering transactions that exceed £500 for the month of November 2011.

2012-01-31
Equality Act 2010, HM Revenue & Customs' workforce and customer information for 2011

Information showing how HM Revenue & Customs has met the requirements of the Equality Act 2010 in relation to its workforce and customers has been published.

2012-01-31

30 January

Revised ATS EDIFACT TIS

The ATS EDIFACT Technical Interface Specification has been updated to reflect the recent cessation of X400.

2012-01-30
agents
Draft Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2012 and Draft Social Security (Contributions) (Re-rating) Order 2012

Draft regulations have been published giving details of the National Insurance contributions rates and thresholds that will appy from 6 April 2012.

2012-01-30
agents
Corporation Tax Online - software and online forms

The list of HM Revenue & Customs recognised commercial software that is compatible with the Corporation Tax online service has been updated.

2012-01-30
agents
VAT Notice 701/32 Burial, cremation and commemoration of the dead

The latest version of this notice has now been published. This notice cancels and replaces the previous version in January 2006. Details of any changes to the previous version can be found in paragraph 1.2.

2012-01-30
vat;agents
Statements of Practice (PDF 1.39MB)

Revised Statements of Practice issued which include changes to SP1/10, new SP1/12 Advance Thin Capitalisation Agreements under the APA Legislation (replaces SP4/07), new SP2/12 Inward Investment Support (replaces SP2/07).

2012-01-30
agents

27 January

Excise Movement and Control System (EMCS) – Fallback page updated

HM Revenue & Customs (HMRC) have revised the Fallback instructions following the release of the January 2012 stage of EMCS. The revised instructions replace the previous details published on this site.

2012-01-27
agents
Authorised Economic Operator (AEO)

The item on mutual recognition with the US has now been updated.

2012-01-27
agents

26 January

Guide to Importing and Exporting: Breaking down the Barriers (PDF 350K)

This information pack has been updated and acts as a basic guide for anyone wishing to import or export goods.

2012-01-26
vat
Customs Information Paper (12) 04 (PDF 40K)

A Regulation on restrictive measures against Syria. It prohibits the export of dual use, Common Military list, telecommunication and internet monitoring goods and technology. It also introduces prohibitions on the supply of key equipment to the Syrian oil and gas industry and equipment to be used in new electricity power plants in Syria.

2012-01-26

25 January

International Training with HMRC in the UK (PDF 431K)

Prospectus of courses for Senior Managers, Tax Auditors and Inspectors.

2012-01-25
Questions and Answers for tax code change (PDF 43K)

HM Revenue & Customs has published a Questions and Answers document to assist respondents with the recent Technical Note on the draft amendments to PAYE (Pay As You Earn) regulations relating to a tax code change for share-based payments.

2012-01-25
agents

24 January

Software Developers (PDF 52K)

An update to the 2010-11 Self Assessment Technical pack main tax return (MTR) exclusions document has been published.

2012-01-24
Tariff Notice 01/12

Commission Regulation 1200/11 published in the Official Journal C1 pages 10 and 11 on 4 January 2012 - relating to single-use patient/surgical gowns.

2012-01-24
News Release: Writing on the wall for paper VAT returns (Opens new window)

HMRC is reminding VAT-registered businesses that all VAT returns must be submitted online from this spring, meaning paper returns will soon be a thing of the past.

2012-01-24
Statutory Instrument: SI 2011 No 3061 and Explanatory Memorandum (Opens new window)

The Revenue and Customs (Complaint and Misconduct) (Amendment) Regualtions 2011.

2012-01-24
National Statistics: Property Transactions

Property Transaction statistics for January as pre-announced are now available.

2012-01-24
National Statistics: Tax receipts and taxpayers

Tax receipts and taxpayers statistics for January 2012 as pre-announced have now been published.

2012-01-24

23 January

Statutory Instrument: SI 2012 No 58 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Land Exemption) Order 2012.

2012-01-23
Draft Statutory Instrument and Explanatory Memorandum (Opens new window)

The Enactment of Extra-Statutory Concessions Order 2012.

2012-01-23
News Release: Just one week left to send in your tax return (Opens new window)

There's just one week left to send your 2010-11 tax return to HM Revenue & Customs (HMRC), if you want to avoid a penalty.

2012-01-23
Revenue & Customs Brief 01/12

This Brief explains HM Revenue & Customs policy on claims for VAT on goods on hand at registration that are received from persons who were previously registered for VAT and have now re-registered the same legal entity.

2012-01-23
The Excise Duties (Road Fuel Gas) (Reliefs) (No. 2) Regulations 2011 (Opens new window)

New Statutory Instrument amending legislation on road fuel gases duty rates.

2012-01-23

20 January

Official Statistics: Child Trust Fund (quarterly vouchers and accounts)

The Child Trust Fund statistics for January 2012 as pre-announced have now been published.

2012-01-20

19 January

Relief at Source (RAS) project update

HM Revenue & Customs Pensions has published an update on the RAS project.

2012-01-19
Customs Information Paper (12) 01 (PDF 47K)

Announcing the deletion of 2008 Joint Customs Consultative Committee (JCCC) papers.

2012-01-19
Change to tax code operated for share-based payments (PDF 41K)

HM Revenue & Customs has published for comment, draft amendments to PAYE (Pay As You Earn) regulations relating to a tax code change for share-based payments made after cessation of employment which have not been included on Form P45.

2012-01-19
agents

18 January

Reporting Offshore Funds (PDF 3.17MB)

The list has now been updated to include the funds that have entered the Reporting Fund Regime as at 9 January 2012.

2012-01-18
Tariff Stop Press Notice 03/12

Please note the following amendments to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 1 January 2012

2012-01-18
Cofrestru am hunanasesiad a chyfrandaliadau Yswiriant Gwladol os ydych yn unig fasnachwr hunangyflogedig (PDF 128K)

Dod yn hunangyflogedig a chofrestru ar gyfer cyfraniadau Yswiriant Gwladol a/neu dreth.

2012-01-18
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 126K)

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

2012-01-18
agents
January 2012 submission deadlines - Pension Scheme Returns and Event Reports

The deadline for submitting Registered Pension Scheme Returns, Event Reports and trustee tax returns (form SA970) for the 2010-11 tax year is 31 January 2012.

2012-01-18
agents
EDI Real Time Information developers - National Insurance number Verification Responses

Important information regarding the ability to receive the National Insurance number Verification Responses (NVREP message).

2012-01-18
agents

17 January

Cofrestru partner ar gyfer Hunanasesiad os nad ydynt yn unigolion (PDF 175K)

Dylid defnyddio'r ffurflen hon i gofrestru partneriaid nad ydynt yn unigolion. Er enghraifft os yw'r ymddiriedolaeth, partneriaeth neu'r cwmni rydych yn gyfrifol amdano wedi ymuno a phartneriaeth fel partner newydd.

2012-01-17
Cofrestru partner ar gyfer Hunanasesiad a Chyfraniadau Yswiriant Gwladol Dosbarth 2 (PDF 171K)

Dylai'r ffurflen hon gael ei chwblhau gan unigolyn sy'n dod yn bartner mewn partneriaeth, er mwyn cofrestru ar gyfer Hunanasesiad a Chyfraniadau Yswiriant Gwladol (CYG) Dosbarth 2. Mae hi'n cynnwys cwestiynau sy'n cynorthwyo CThEM i benderfynu ar eich anghenion ynglyn a'ch ffurflen dreth a CYG Dosbarth 2.

2012-01-17
Cofrestru partneriaeth ar gyfer Hunanasesiad (PDF 169K)

Dylid defnyddio'r ffurflen hon i gofrestru partneriaeth newydd ar gyfer Hunanasesiad. Mae hi'n cynnwys cwestiynau sy'n cynorthwyo CThEM i benderfynu ar eich anghenion ynglyn a'ch ffurflen dreth.

2012-01-17
Aruba: Entry into force of Tax Information Exchange Agreement with Aruba

A Tax Information Exchange Agreement between the United Kingdom and Aruba entered into force on 1 January 2012.

2012-01-17
agents

16 January

Your Research, Our Support - R&D Tax Relief in Northern Ireland (PDF 2.1Mb)

An updated version of 'Your Research, Our Support - Research & Development Tax Relief in Northern Ireland' has been published.

2012-01-16
agents
Negligible Value list

The Negligible Value list has been updated to include any new negligible value agreements during December 2011.

2012-01-16
Customs Information Paper (11) 105 (PDF 24K)

When private use by a UK/EU resident is permitted on instruction by the means of transport registration holder.

2012-01-16
Notice 144 Trade imports by post: How to complete Customs documents

The latest version of this notice has now been published. This notice cancels and replaces the previous version in November 2011.

2012-01-16

13 January

News Release: accountant sang sick song as he ripped off the public (Opens new window)

A professional tax adviser has been found guilty at Blackfriars Crown Court of trying to defraud honest taxpayers of £70 million. He spent his cut of the stolen cash on expensive second homes, exotic holidays, works of art and luxury cars.

2012-01-13
Tariff Stop Press Notice 02/12

Amendments to Volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 1 January 2012.

2012-01-13

12 January

Post-cessation trade relief: anti-avoidance

The Government has announced that it will introduce new legislation, effective from 12 January 2012, to counter tax avoidance that relies on post-cessation trade relief.

2012-01-12
List of authorised ISA managers (PDF 257K)

The latest list of authorised ISA managers has now been published.

2012-01-12
PAYE for employers: special notice about electronic PAYE payment dates

PAYE payment is due Sunday 22 January 2012 - to avoid paying late and late payment penalties make sure HM Revenue & Customs has cleared funds by the payment date.

2012-01-12
agents

11 January

Notice 6 Merchandise in baggage

The latest version of this notice has now been published. This notice cancels and replaces the previous version in July 2008. Details of any changes to the previous version can be found in paragraph 1.1.

2012-01-11
Category 1 crude oil values (PDF 67K)

Crude oils that are valued using Price Reporting Agency data, updated December 2011 have now been published.

2012-01-11
Corporation Tax on chargeable gains - Indexation Allowance (PDF 42K)

Tables showing the Indexation Allowance for assets disposed of in November 2011 have now been published.

2012-01-11
agents

10 January

Credyd Treth Plant a Chredyd Treth Gwaith (PDF 197K)

Mae'r daflen wybodaeth hon yn son am y prif fathau o help y gallech eu cael os ydych yn cael Credyd Treth Plant neu Gredyd Treth Gwaith. Mae'r cymorth y gallech ei gael yn dibynnu ar incwm ac amgylchiadau eich teulu, a lle rydych yn byw yn y DU. Darllenwch y daflen wybodaeth hon yn ofalus i ganfod pwy ddylech gysylltu a nhw i gael mwy o wybodaeth ar bob math o gymorth.

2012-01-10
Credyd Treth Gwaith - Help gyda chostau gofal plant (PDF 799K)

Os ydych yn gweithio ac yn talu am ofal plant efallai y gallwch gael cymorth ychwanegol gyda'r costau. Dyma elfen gofal plant y Credyd Treth Gwaith.

2012-01-10
Atodiad Rhodd Cymorth ar gyfer rhoddion a wneir o 6 Ebrill 2008 (PDF 42K)

Yr atodiad hwn yw'r man cychwyn ar gyfer unrhyw gais a wnewch. Defnyddiwch y ffurflen hon i roi manylion ynghylch rhoddion a wnaed i chi gan unigolion o dan Rhodd Cymorth o 6 Ebrill 2008.

2012-01-10
Tariff Stop Press Notice 01/12

Amendments to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 6 January 2012.

2012-01-10
Admitting to fraud: contractual disclosure facility

Admitting to fraud and how you might be able to avoid criminal prosecution if you agree to tell HM Revenue & Customs about all the tax or duties you haven't paid.

2012-01-10
agents
Support available to help you move from paper to online VAT Returns (PDF 44K)

Moving from paper VAT Returns to submitting online returns is straightforward, but there is plenty of help available if you need it. Read about what help is available and how to get it in this summary.

2012-01-10
vat; agents
News Release: prison for fake vodka gang 'chemist' (Opens new window)

The 'chemist' at the middle of a conspiracy to manufacture fake vodka from a remote farm in Leicestershire has been jailed for two years.

2012-01-10

9 January

Software Developers - Self Assessment

An update to the 2011-12 Self Assessment Technical Pack has now been published.

2012-01-09
agents
VAT Information Sheet 02/12

This Information Sheet tells you about a change to the VAT rate in Hungary.

2012-01-09
vat;agents
Extension to the Alternative Dispute Resolution (ADR) trial for Small and Medium Enterprises

HM Revenue & Customs is extending the ADR trial which provides Small and Medium Enterprise customers with an alternative way of resolving tax disputes in compliance checks.

2012-01-09
agents

6 January

Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 261K)

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

2012-01-06
agents
ISA Bulletin 41 (PDF 38K)

The latest ISA Bulletin has now been published.

2012-01-06
agents
Notice 47 Duty free spirits: use in manufacture or for medical or scientific purposes

The latest version of this notice is now available. It cancels and replaces the previous version in July 2010.

2012-01-06
New guidance for pension payers who are paying pension income to student loan borrowers

Revised guidance for pension payers who pay occupational pensions to individuals who are repaying a student loan has now been published.

2012-01-06
agents
Entry into force of Tax Information Exchange Agreement with Dominica

A Tax Information Exchange Agreement between the United Kingdom and Dominica entered into force on 23 December 2011.

2012-01-06
Notice 41 Alcoholic Ingredients Relief

The latest version of this notice is now available. It cancels and replaces the previous version in April 2010. Details of any changes to the previous version can be found in paragraph 1.2.

2012-01-06
Notice 39 Spirits production in the United Kingdom

The latest version of this notice has now been published. This notice cancels and replaces the previous version in April 2010.

2012-01-06
VAT Notice 704/1 Tax free shopping: VAT refunds for travellers departing from the European Community (EC)

The latest version of this notice is now available. It cancels and and replaces the previous version in September 2004 and any subsequent updates.

2012-01-06
vat; agents
Understanding your tax code and Coding Notice

Received a Coding Notice for 2012-13? Find out what it means, including how to check your tax if you have than one job or pension.

2012-01-06
agents

5 January

VAT Information Sheet 01/12

This Information Sheet tells you about some of the most used currency exchange rates needed by non-EU businesses that are registered for the Special Scheme in the UK for the period ending December 2011.

2012-01-05
vat; agents
Notice 64 Spirits in imported goods: remission of Excise Duty

The latest version of this notice is now available. It cancels and replaces the previous version in April 2010.

2012-01-05
Notice 473 Production, distribution and use of denatured alcohol

The latest version of this notice is now available. It cancels and replaces the previous version in April 2011.

2012-01-05
Employment income provided through third parties (PDF 75K)

Frequently Asked Questions on employment income provided through third parties (disguised remuneration) and National Insurance contributions has now been published.

2012-01-05
agents
Notice 195 Cask ullaging tables

The latest version of this notice is now available. It cancels and replaces the previous version in January 2002.

2012-01-05
List of registered Community Amateur Sports Clubs (CASCs)

An updated list of registered CASCs has now been published

2012-01-05
charities; agents

4 January

Certificate of Tax Deposits - self-serve interest calculator

Use the new self serve interest calculator to work out the estimated interest accrued on the certificate(s) you hold, before submitting for encashment.

2012-01-04
agents
Revenue & Customs Brief 46/11

Following HM Revenue & Customs' review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities, the grass cutting guidance has been updated.

2012-01-04
Revenue & Customs Brief 45/11

This Brief provides guidance on the use of red diesel by vehicles used for snow clearance/gritting following HM Revenue & Customs' review which considered whether there was scope for an extension of red diesel entitlement to vehicles used for certain community/charity activities.

2012-01-04

3 January

Customs Information Paper (11) 88

Customs Information Paper on importation of civil aircraft under end-use relief has been withdrawn.

2012-01-03
Tariff Preference: A guide to the European Community's Generalised System of Preferences

European Council Regulation 732/2008 lays down the scope and coverage of the European Community's GSP (Generalised System of Preferences) for the period 1 January 2009 to 31 December 2011. This has now been extended until 31 December 2013.

2012-01-03
Customs Information Paper (11) 106

A retrospective derogation from the normal preferential Rules of Origin for tuna loins exported from Kenya which are released into free circulation in the EU on or after 1 January 2011.

2012-01-03
Notice 830 Tariff Preference: new GSP Rules of Origin

The latest version of this notice has now been published. This notice cancels and replaces the previous version in July 2011.

2012-01-03
Notice 60 Intrastat General Guide

The latest version of this notice has now been published. This notice cancels and replaces the previous version in April 2011. Details of any changes to the previous version can be found in paragraph 1.2.

2012-01-03
National Statistics: announcement - trust statistics user survey

Announcement - trust statistics user survey.

2012-01-03
National Statistics: announcement - Inheritance Tax - survey of users' views

Announcement - Inheritance Tax survey of users' views.

2012-01-03
Class 2 National Insurance - payments

Don't forget that your Class 2 National Insurance bill issued in October 2011 is due to be paid by 31 January 2012.

2012-01-03
agents
January 2012 submission deadlines - Pension Scheme Returns and Event Reports

The deadline for submitting Registered Pension Scheme Returns, Event Reports and trustee tax returns (form SA970) for the 2010-11 tax year is 31 January 2012, but you need to register by 13 January 2012.

2012-01-03
agents

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