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The Life Insurance Qualifying Policies draft Statutory Instrument , Explanatory Memorandum and Appointed Date order have been published for comment by 28 February
HM Treasury and HM Revenue & Customs have published updated information and regulations.
The Finance Act 2009, Sections 101 and 102 (Machine Games Duty) (Appointed Day) Order 2013.
Government has announced legislation for inclusion in the 2013 Finance Bill relating to Annual Residential Property Tax, 15 per cent SDLT, Capital Gains Tax on non-natural persons disposing of high value property and restriction of allowances in the oil and gas industry.
The European Wholesale Securities Market has been designated as a recognised stock exchange.
The monthly details of HM Revenue & Customs (HMRC) expenditure with suppliers via Government Procurement Card covering transactions that exceed £500.
The details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of December 2012 have been published.
The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2013. The latest issue of gilts added to the list of those whose gains on disposal are exempt from tax.
Stamp Duty Land Tax: Liable and non-liable UK property transactions with value £40,000 or above.
Trusts and estates which make a full Self Assessment tax return.
Income Tax statistics and distributions statistics tables 2.1 to 2.7 are now available.
Statistics based on the Survey of Personal Incomes (SPI).
The latest version of this notice has now been published. This notice cancels and replaces the previous version in January 2011. Details of any changes can be found in paragraph 1.1.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in November 2011. Details of any changes to the previous version can be found in paragraph 1.2.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in October 2011. Details of any changes can be found in paragraph 1.1.
The draft 'CCL (CHP Stations)(amendment) Regulations 2013' and an Explanatory Memorandum have now been published on the Legislation.gov website. When approved by the House of Commons and made, the regulations will make changes necessitated by the withdrawal, from 1 April 2013, of the CCL exemption for supplies made an electricity utility of electricity generated in a CHP station.
The AGLS and COCIS services are now available to use. Issues remain with the COMMS and NINODOB services.
The second VAT gap estimate for 2011-12 will be published on the same day as Budget 20 March 2013.
Clarification of the rules for the setting of time limits for transit movements.
A further extension of the derogation from the normal rules of origin for certain fishery products exported from the Falkland Islands.
Completion guidance for the Mode of Transport field on customs declarations.
Information regarding the EU-US AEO mutual recognition agreement and HM Revenue & Customs IT Systems has been published.
HM Revenue & Customs has published the draft Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2013 and Social Security (Contributions) (Re-rating) Order 2013 for the 2013-14 tax year.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in July 2012. Details of any changes to the previous version can be found in paragraph 1.1.
The official rate of interest for beneficial loans for 2013-14 remains unchanged at 4 per cent.
HM Revenue & Customs has published an update to the QROPS list.
HMRC has published the membership of the interim GAAR Advisory Panel. The Panel will oversee the development of the new guidance.
HM Treasury, the Cabinet Office and HM Revenue & Customs have published a consultation paper on improving Payroll Giving for comments by 19 April 2013.
The manual updates highlight a change in HM Revenue & Customs (HMRC) thinking on specialty debts. They also make it clear that HMRC will deny claims to substitute a higher sale value for land or buildings sold within three years of the date of death.
HM Revenue & Customs has published the terms of the settlement opportunity open to participants in certain tax avoidance schemes which seek to exploit certain reliefs and allowances for sole traders.
HM Revenue & Customs has published draft guidance on proposed changes to the tax rules for Unauthorised Unit Trusts and their investors.
HM Revenue & Customs are contacting customers to explain why it's important to use the right payment reference numbers.
HM Revenue & Customs have announced the results of the 2011-12 Grant Funding Programme.
When making Self Assessment payments using Faster Payments by online/telephone banking or CHAPS you need to give the right reference number, called a Unique Taxpayer Reference (UTR).
Statistics as pre-announced have now been published.
Property Transaction completions with value £40,000 completed within the month of December 2012.
HM Revenue & Customs (HMRC) are currently reviewing the presentation of all property publications with the aim of standardising and improving the outputs, starting with the Monthly Property Transactions release. HMRC would like to invite comments or suggestions on the proposals from statistics users. To take part, see the user engagement questionnaire on the property statistics page. The closing date for responses is 8 February 2013.
The Visiting Forces and International Military Headquarters (EU SOFA) (Tax Designation) Order 2012.
The Visiting Forces and International Military Headquarters (NATO and PfP) (Tax Designation) Order 2012.
Tables showing the Indexation Allowance for assets disposed of in December 2012 are now available.
Tables showing the Indexation Allowance for assets disposed of in November 2012 are now available.
Technical problems with Guaranteed Minimum Pension (GMP) statement issue.
From 29 November 2012 SRN 05170927 has been withdrawn and from 12 December 2012 SRN 84534910 has been withdrawn.
The first time Double Taxation Agreement between the UK and Bahrain, which was signed in Manama on 10 March 2010, entered into force on 19 December 2012.
The Protocol to the UK-Belgium Double Taxation Agreement entered into force on 24 December 2012.
This Information Sheet explains there will be a change to the VAT rate within Cyprus.
From April 2013 employers will make their payments to the HM Revenue & Customs (HMRC) Accounts Office Cumbernauld bank account.
This Information Sheet explains there will be a change to the VAT rate within the Czech Republic.
Draft regulations and Explanatory Memorandum are published today for a four week informal consultation in respect of coding out of Class 2 NICs debts. Please provide any comments by 15 February 2013 to the contact details specified on the draft Explanatory Memorandum.
HM Revenue & Customs (HMRC) has announced the appointment of three new non-executive board members, as part of its ongoing governance arrangements.
HM Revenue & Customs has published the terms of the settlement opportunity open to participants in certain tax avoidance schemes which seek to exploit film production reliefs and allowances.
Second Protocol to the UK/Singapore Double Taxation Agreement entered into force on 27 December 2012.
In 2013 HM Revenue & Customs is to start a programme of assurance visits to business customers of Registered Dealers in Controlled Oils and the Tied Oils Class Approval scheme, who purchase closed containers of 210 litres or less.
Please note the following amendment to volume 2 of the printed Tariff and CHIEF applicable from 1 April 2012.
The Government has today published draft legislation for inclusion in the 2013 Finance Bill in relation to Corporation Tax and Chief Police Constables, pensions drawdown, non-domicile taxation, and trusts for vulnerable beneficiaries.
In April 2013 HM Revenue & Customs launches a way to claim Gift Aid and Small Donations Scheme payments online. Find out how this will affect your charity.
HM Revenue & Customs has published the terms of the settlement opportunity open to participants in certain tax avoidance schemes which seek to exploit certain reliefs and allowances.
The Exchange of Letters between the UK and Switzerland that amends the UK/Switzerland Double Taxation Convention entered into force on 19 December 2012.
UK overseas trade statistics for trade in goods with EU countries have been published for November 2012.
On 14 January the Department for Work and Pensions (DWP) published their white paper 'Single tier pensions - a simple foundation for savings'. The proposals within this paper will affect Emplyers and Pensions Providers that administer Contracted-Out Defined Benefit Schemes.
A Double Taxation Agreement between the United Kingdom and Barbados which replaces the 1970 Agreement as amended by a Protocol in 1973 was signed in Barbados on 26 April 2012, entered into force 19 December 2012.
The Enactment of Extra-Statutory Concessions Order 2013 was laid before Parliament on 7 January 2013.
If the contact details for a Group Payment Arrangement change, you must tell HM Revenue & Customs.
Zambia currency has been devalued by 50 per cent. This is retrospective to 7 May 2012.
The first time Double Taxation Convention between the UK and Liechtenstein, which was signed in London on 11 June 2012, entered into force on 19 December 2012.
Crude oils that are valued using Price Reporting Agency data, updated December 2012 have now been published.
The Qualifying Oil Fields Order 2012 and associated Explanatory Memorandum.
The sixth Employment-Related Shares & Securities Bulletin providing information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes has been published.
The HMRC Car and Car fuel benefit calculator has been updated to include calculations for 2013-14
HMRC invite you to take part in a customer survey on the HMRC Official and National Statistics website.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in June 2009. Details of any changes can be found in paragraph 1.2.
VAT-registered traders who have failed to submit VAT Returns are being offered the opportunity to bring their affairs up to date under a new HM Revenue & Customs (HMRC) campaign.
UK overseas trade statistics for trade in goods with non-EU countries have been published for November 2012.
HM Revenue and Customs has published the terms of the settlement opportunity open to participants in certain tax avoidance schemes which seek to exploit Generally Accepted Accounting Practice (GAAP).
The latest (December 2012) version of the ISA Guidance Notes is now available.
HMRC has produced larger spreadsheets for interest returns with effectively unlimited numbers of rows. There are three types of spreadsheet one each for 'Type 17 and EUSD', 'Type 18 and EUSD' and just 'EUSD' reporting.
Schedule 23 FA 2011 - collection of National Insurance numbers and other tax identification numbers by financial institutions.
An updated list of registered CASCs has now been published.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in April 2012. Details of any changes to the previous version can be found in paragraph 1.2.
The CT600J guidance has been updated following publication of the Tax Avoidance Schemes (Information) Regulations 2012.
The CT600 Budget Insert 2012 has been updated to include information about the Annual Investment Allowance changes announced in the December 2012 Autumn Statement.
Pensions Industry Business Update, formally the National Insurance Services to Pensions Industry Newsletter, has now been published.
Brief on VAT, finance lease supplies and EON. No current change on whether goods or services. No change to input tax block on leased cars.
The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2012.
Common Customs Tariff - Combined Nomenclature - Tariff classification - edible vegetables and certain roots and tubers.
HM Revenue & Customs has updated their guidance on the Tax Agent Strategy - including the development of new online services for agents.
Common Customs Tariff - Combined Nomenclature - Tariff classification. Wipes made of non-wovens, textile article for the storage of small items,article consisting of a garland of artificial flowers of different colours.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in April 2012. Details of any changes to the previous version can be found in paragraph 1.2.
Common Customs Tariff - Combined Nomenclature - Tariff classification - containing biodiesel means that the products of subheading 2710 20 have a minimum content of biodiesel.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in February 2012. Details of any changes to the previous version can be found in paragraph 1.1.
