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 January

Pension Schemes: Notional Earnings Cap 2010-11

Details of the Pension Schemes Notional Earnings Cap for 2010-11 and other relevant information.

2010-01-29
agents
Managed Payment Plans

Managed Payment Plans will be launched in April 2011. Initially, HMRC will accept payment by Direct Debit only but they’ll keep the position under review and may offer a choice of electronic payment methods in the future.

2010-01-29
agents
Corporation Tax - HMRC recognised commercial software

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

2010-01-29
agents
Penalties for late payment of employer and contractor PAYE

HMRC has today published for external comment a draft order applying late payment penalties to certain National Insurance contributions.

2010-01-29
agents
Tariff Stop Press Notice 05/10

Monthly Industrial EURO rate for February 2010.

2010-01-29
National Statistics: Income tax and distributions

Statistics as pre-announced are now available.

2010-01-29
National Statistics: Trusts

Statistics as pre-announced are now available.

2010-01-29
National Statistics: Income Tax and Personal Incomes

Statistics as pre-announced are now available.

2010-01-29
National Statistics: Property Transactions

Statistics as pre-announced are now available.

2010-01-29
National Statistics: Personal Wealth

Statistics as pre-announced are now available.

2010-01-29

28 January

Customs Information Paper (10) 10

Further Information on the Currency of Invoice on Customs Declarations.

2010-01-28
Enterprise Investment Scheme and Venture Capital Trusts

Consultation on a proposed new condition for the venture capital schemes based on the EC Small Enterprise definition has been extended to 12 March 2010.

2010-01-28
agents
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 118K)

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

2010-01-28

27 January

Residence and Domicile: foreign currency bank accounts

New guidance on the treatment of foreign currency bank accounts, including the extension of HMRC Statement of Practice 10/84 and a de minimis for foreign exchange calculations.

2010-01-27
JCCC CIP (10) 03

Change of freepost address for sending export accompanying documents to HMRC.

2010-01-27

26 January

Excise Movement and Control System (EMCS)

Issue 8 of the EMCS Newsletter is available. This edition provides an update on the UK Delivery timeline, Registered Excise Dealers and Shippers, Occasional Importers and Registered Consignors.

2010-01-26
A change to the student loan declaration box on form P46

News about a Student Loans Company initiative which will help PAYE Student Loan borrowers avoid over repaying their student loan as the loan term nears its end.

2010-01-26

25 January

Tariff Preference: Proofs of Origin (GSP Forms A or EUR1 Movement Certificates

A Notice to Importers about the issue by some countries of irregular certificates and the ability of Member States Customs authorities to continue to accept them in certain circumstances.

2010-01-25
Tribunal Reform, Foreword, further advice

New right to statutory review and provides new information about appealing to tribunal. Foreword and further advice updated.

2010-01-25
agents
New leaflet for the VAT and Excise wrongdoing penalty (PDF 54K)

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

2010-01-25
agents

22 January

SAV's PTVC procedures

Shares and Assets Valuation's (SAV's) updated Post Transaction Valuation Check (PTVC) procedures.

2010-01-22
agents
2008-09 Penalties for outstanding PAYE Employer Annual Returns (P35 and P14s)

From 23 January we start to send penalty notices to employers if our records indicate that we have not yet received your 2008-09 return.

2010-01-22
agents
31 January Self Assessment deadline - updated guidance for agents

A reminder that HM Revenue & Customs has published guidance to help agents manage the 31 January Self Assessment filing peak.

2010-01-22
agents
Corporation Tax: Summary of responses - compulsory online filing of Company Tax Returns

The summary of responses received to the consultation on draft amendment legislation for the compulsory online filing of Company Tax Returns and electronic payment of Corporation Tax has now been published.

2010-01-22
agents
Revenue & Customs Brief 02/10

Announcement of HMRC's revised policy on Lennartz accounting following a ruling by European Court of Justice.

2010-01-22
Updated deadlines for externally generated research proposals

A new deadline for externally generated research proposals has been set, of 5 February 2010.

2010-01-22
HMRC Bank Accounts

Set your payments to go to the new HMRC bank accounts

2010-01-22
agents
Customs Information Paper (10) 08

Information on new EU legislative requirements which impact on Customs import procedures for these products.

2010-01-22

21 January

Rates of exchange for Venezuela

Venezuela has been devalued from 11 January 2010.

2010-01-21
Registered Pension Schemes Manual

Recent updates to the Registered Pension Schemes Manual (RPSM) have been published.

2010-01-21
JVCC Meeting Minutes - 21 October 2009 - now available

The minutes for the 21 October 2009 Joint VAT Consultative Committee (JVCC) meeting are now available.

2010-01-21
Statutory Instrument: SI 52-2010 (C.9)(PDF 37K)(Opens new window)

The Policing and Crime Act 2009 (Commencement No. 2) Order 2010

2010-01-21
Tax receipts and taxpayers

Statistics as pre-announced are now available.

2010-01-21
Property Transactions

Statistics as pre-announced are now available.

2010-01-21

20 January

Reporting phishing emails to HMRC

If you have received an email purporting to be from HMRC, please follow the instructions on our Online Security pages.

2010-01-20
Minutes of the meeting 17 November 2009 (PDF 58K)

Minutes from the latest Benefits and Credits Consultation Group meeting that took place on 17 November 2009.

2010-01-20

19 January

Corporation Tax on Chargeable Gains: Indexation Allowances

The latest Corporation Tax on Chargeable Gains Indexation Allowances for December 2009 are now available.

2010-01-19
agents
Car and car fuel Internet calculator updated for 2010-11

The car and car fuel benefit Internet calculator has now been updated to allow calculations for 2010-11.

2010-01-19
agents
Draft Tax Regulations for Funds Investing in Non-Reporting Funds (FINROFs)(Opens new window)

HM Treasury has issued draft regulations for FINROFs for comment. The draft regulations introduce a new tax regime to cater for changes to the investment powers of some authorised investment funds as proposed by the Financial Services Authority.

2010-01-19
agents
Company Residence revised guidance

Revised guidance on treaty non-residence.

2010-01-19
Draft Statutory Instrument - The Child Trust Funds (Amendment) Regulations 2010 (Opens new window)

Draft regulations to make Child Trust Fund payments to disabled children.

2010-01-19
agents
HMRC Phishing Scam

Read the warning message about the new HMRC phishing scam in circulation.

2010-01-19
Tax Health Plan - Further update

Dentists are eligible for THP disclosure opportunity.

2010-01-19
agents

18 January

Tax Information Exchange Agreements

New Tax Information Exchange Agreements (TIEAs) with Antigua and Barbuda, St Christopher and Nevis, St Lucia and St Vincent and the Grenadines were signed in London on Monday 18 January.

2010-01-18
Updating Negligible Value List

The Negligible Value List has been updated for December.

2010-01-18
agents
Dispensations - new online application form

If you apply for a dispensation there's no tax, NICs or end-of-year reporting for many routine business expenses and benefits. Now you can even apply online, making it even quicker and easier.

2010-01-18
agents

15 January

Tax Health Plan - update

Further advice about eligibility for THP disclosure opportunity.

2010-01-15
Tariff Stop Press Notice 02/10

Certain CHIEF change for the trade.

2010-01-15
Tariff Stop Press Notice 01/10

Certain CHIEF change for the trade.

2010-01-15
Pension Schemes Online Registration update

Reminder for Scheme Administrators who have not yet registered on Pension Schemes Online.

2010-01-15
Child Trust Funds (Quarterly vouchers and accounts)

Statistics as pre-announced are now available.

2010-01-15
HMRC Phishing Scam

Read the warning message about the new HMRC phishing scam in circulation.

2010-01-15

14 January

Revenue & Customs Brief 01/10

Tax consequences on shares, loan stock and debt issued by Dairy Farmers of Britain following the appointment of the Receiver.

2010-01-14
Category 1 crude oil values

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

2010-01-14

13 January

Excise: Modernisation and Compliance Checks: the next stage - Draft Legislation

This supplementary consultation paper provides draft legislation and explanatory notes for the proposed compliance checking framework. It seeks views on the draft legislaton and should be considered alongside the consultaton document published on 9 December 2009.

2010-01-13
Statutory payment rates: 2010-11

The rates for 2010-11 have now been announced.

2010-01-13
agents
Offshore Funds - Applications for Distributing Fund Status

This message sets out HMRC's position in relation to applications for Distributing Fund Status which are late and/or involve late distributions.

2010-01-13
agents
ISA Bulletin Number 17

The latest ISA Bulletin is now available. It contains an article on the reinvestment of misappropriated keydata ISA investments.

2010-01-13
agents

12 January

List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASC's has been updated.

2010-01-12
charities, agents
Changes to fiscal limits for imported goods

Following the annual revalorisation of the Euro, new fiscal limits when importing goods will take effect form 1 January 2010.

2010-01-12
Self Assessment deadline

Additional guidance for tax agents and advisers to help manage the 31 January Self Assessment deadline.

2010-01-12
agents
Corporation Tax - Detailed HMRC directions under the new regulations (PDF 32K)

These directions apply to filing Company Tax Returns and paying Corporation Tax, late payment interest and late filing penalties. They came into force on 11 January and set new rules for returns and payments from 1 April 2011.

2010-01-12
agents
List of authorised ISA managers (PDF 281K)

The latest list of authorised ISA managers is now available.

2010-01-12
agents
Tax Credits overpayment (PDF 37K)

The form has been updated with new contact telephone numbers.

2010-01-12
agents
Customs Information Paper (10) 01

Changes to the arrangements applicable to imports into the European Community of agricultural products, processed agricultural products and fish and fishery products originating in the State of Israel.

2010-01-12

11 January

Normal minimum pension age to rise to 55 from April 2010 (PDF 33K)

From 6 April 2010, people will normally only be allowed to start receiving their pension payments from an occupational or a personal pension scheme when they are 55 or older.

2010-01-11
Customs Information Paper (09) 88

The entry into force on an interim basis on 1 February 2010 of a new reciprocal preferential trade agreement between the European Community and Serbia.

2010-01-11
Customs Information Paper (09) 87

Amendments to The Customs (Contravention of a Relevant Rule) Regulation 2003 - Customs Civil Penalties.

2010-01-11
Customs Information Paper (09) 86

Information on customs import and export procedures for fish products.

2010-01-11
HMRC cannot issue Payslip Booklets for 2009-2010 for a limited period

If you are an employer and currently pay your PAYE and National Insurance using a Payslip booklet you may be affected.

2010-01-11
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 298K)

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

2010-01-11
agents
News release: Medical professionals offered Tax Health Plan (Opens new window)

Medical professionals are being encouraged under a new Tax Health Plan to tell HM Revenue & Customs (HMRC) if they have understated income.

2010-01-11
Corporation Tax - HMRC recognised commercial software

Click here for a list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service.

2010-01-11
agents
Jobs: Current vacancies

Regional Technical Services Manager vacancy in East Midlands, East Anglia and West Midlands and Wales has been advertised today.

2010-01-11
Jobs: Current vacancies

Head of Technical Services and Regulatory Compliance vacancy in Nottingham has been advertised today.

2010-01-11
Tax Health Plan

An opportunity for medical professionals with undisclosed tax liabilities to settle their affairs at a reduced penalty rate.

2010-01-11
Revenue & Customs Brief 107/09

This brief announces that the rules in tonnage tax on where ships are registered ("flagging rules") will be applied at a company or group level in fiscal year 2010.

2010-01-11

8 January

Pension Schemes Newsletter number 39

This newsletter includes information on the Pre-Budget Report 2009.

2010-01-08
Revised Notice 144

This notice cancels and replaces Notice 144 April 2008. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

2010-01-08
News Release: Treasury Minister calls for an end to offshore tax evasion (Opens new window)

Treasury Minister Stephen Timms called offshore tax evasion "morally unacceptable" today as HM Revenue and Customs' announced that some 10,000 people had notified their intention to disclose previously undeclared offshore income and gains.

2010-01-08

7 January

Fleming Guidance - supplementary theme narratives (PDF 228K)

Publication of supplementary internal notes on certain types of claims - used by HMRC officers alongside main Fleming guidance.

2010-01-07
Revenue & Customs Brief 106/09

The Clarification of what HMRC mean by 'sole agent' in the context of the Marine voyages relief scheme (MVR).

2010-01-07
Customs Information Paper (09) 85

HMRC introduced new bank account details for HMRC FAS in March 2009. The old Bank of England account will close at the end of January 2010 and it is therefore essential that all future HMRC FAS CHAPS and BACS payments are made using the new account details.

2010-01-07
Update to XBRL techpack for Corporation Tax

The XBRL techpack has been updated. This information is for third party software developers. We have added an iXBRL style guide and five extra computation XBRL examples.

2010-01-07
agents
Statutory Instrument: SI 2998 (PDF 46K) (Opens new window)

The Saving Gateway Accounts (No. 2) Regulations 2009.

2010-01-07
Statutory Instrument: SI 2998 (EM) (PDF 2.5MB) (Opens new window)

Explanatory Memorandum to the Saving Gateway Accounts (No. 2) Regulations 2009.

2010-01-07
Statutory Instrument: SI 2997 (PDF 95K) (Opens new window)

The Saving Gateway Accounts Regulations 2009.

2010-01-07
Statutory Instrument: SI 2997 (EM) (PDF 2.5MB) (Opens new window)

Explanatory Memorandum to the Saving Gateway Accounts Regulations 2009.

2010-01-07

6 January

Agent codes - Self Assessment and PAYE agent reference number

All agent registrations and changes to agent details relating to Self Assessment (SA) and PAYE are now dealt with by a centralised team based in Longbenton.

2010-01-06
agents
VAT Information Sheet 01/10

Special Scheme for non-EU businesses - exchange rates for period ending December.

2010-01-06
Public Notice 831 European Community Binding Origin

A notice giving advice on Binding origin (BOI) and how to apply for a Binding Origin Decision

2010-01-06
Customs Information Paper (09) 84

Amendment to the list of CARIFORUM States (Caribbean Forum of African, Caribbean and Pacific States).

2010-01-06
New version of 'Using your own vehicle for work' published (PDF 51K)

The former factsheet has been revised and updated. It is now republished as a new pdf document.

2010-01-06
agents
A new Collection of Student Loans Leaflet CSL2 (PDF 80K)

A leaflet to help explain the most common queries that Employers and Student Loan borrower employees ask.

2010-01-06
Spotlights on avoidance schemes

HMRC has published a new edition of Spotlights which covers particular avoidance schemes. Spotlights has been widened to include indicators of arrangements to be wary of because tax avoidance may be involved. The intention is to discourage tax avoidance.

2010-01-06
agents
Draft legislation: Postponed charge on transfer of assets to non-resident company

HMRC has today published a Technical Note and draft legislation on postponed charge on transfer of assets to non-resident company.

2010-01-06
agents
Draft legislation: Stamp Duty Land Tax: relief for mistakes (PDF 220K)

A technical note has been published with draft legislation on proposed changes to SDLT mistake relief.

2010-01-06
agents
News release: Hidden Economy under Scrutiny (opens new window)

New ways to stop people from entering the hidden economy and to help people out of it will be examined by a newly formed group of experts.

2010-01-06
agents

5 January

VAT Online Service Events

From April 2010 HM Revenue & Customs will phase out paper VAT returns. To find out more about these changes and the benefits of filing your VAT return online speak to our advisors at one of our free events.

2010-01-05
agents
HMRC Charter (PDF 36K)

Impact Assessment of HMRC Charter.

2010-01-05
agents
HMRC Phishing Scam

Read the warning message about the new HMRC phishing scam in circulation.

2010-01-05
agents
Independent Business Reviews

External stakeholders informal consulation.

2010-01-05
agents
Pensions Scheme Return Filing Guidance January 2010

The helptext on the pension scheme return is being updated, but this is unlikely to be available before the end of January 2010.

2010-01-05
Hidden Economy Advisory Group

This note provides the terms of reference for Hidden Economy Advisory Group, which was announced as part of the Pre-Budget Report 2009. It also describes how to submit information for the consideration of the group.

2010-01-05
agents
News Release: Changes to personal import allowances (Opens new window)

The value of goods that travellers can personally bring into the UK from a non-EU country, or receive through the post without needing to pay customs duty, has increased.

2010-01-05

4 January

News Release: Timely Tax Return reminder (Opens new window)

HM Revenue & Customs (HMRC) is issuing a timely reminder to anyone who hasn't yet submitted their 2008-09 Self Assessment tax return - do it online, by the end of January, or you could risk a penalty.

2010-01-04
agents
Employer Supported Childcare (PDF 96K)

Amendments to employer helpbook E18. Updated guidance to reflect recent changes to qualifying childcare.

2010-01-04
agents
Employer Supported Childcare (PDF 102K)

Amendments to HMRC leaflet IR115 - 'Paying for Childcare - Getting Help From Your Employer'. Updated guidance to reflect recent changes to qualifying childcare.

2010-01-04
agents
National Insurance Fund Accounts Great Britain and Northern Ireland 2008-09

The Great Britain and Northern Ireland National Insurance Fund Accounts for 2008-09 have been published.

2010-01-04

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