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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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31 January

Pension Scheme Return and SA970

We are aware that there is some confusion amongst our customers between the Pension Scheme Return and the SA970.

2008-01-31
Budget 2008

The Chancellor has announced that he will deliver his 2008 Budget to Parliament on Wednesday 12th March at 12.30pm.

2008-01-31
Avoidance of income tax using manufactured payments

The FST has announced leigslation to prevent avoidance of income by means of arrangements involving manufactured payments.

2008-01-31
National Statistics: Property Transactions

Old tables have been replaced by new updated versions.

2008-01-31
National Statistics: Individual Savings Accounts

Old tables have been replaced by new updated versions.

2008-01-31
National Statistics: Personal Incomes tables 3.1-3.8 & 3.10

Personal Incomes tables 3.1-3.8 & 3.10 and introduction note.

2008-01-31
National Statistics: Personal Incomes Introductory Note (PDF 55K)

Personal Incomes introduction note.

2008-01-31
What happens if we have paid you too much tax credit? (COP 26) (PDF 279K)

A revised version of this code of practice is now available online only.

2008-01-31
Responses Document: Definition of class of travel for Air Passenger Duty

We have today published the responses to consultation document along with the draft legislation.

2008-01-31

30 January

New-CIS: Re-registration

We have published a new FAQ about re-registering when a business changes the way it operates.

2008-01-30
Form CA3821 (PDF 91K)

The updated version of this form is now available.

2008-01-30
Form CA3822 (PDF 83K)

The updated version of this form is now available.

2008-01-30
Share Schemes: Information returns year ending 5 April 2008 (PDF 86K)

Enterprise Management Incentives (EMI) - Form EMI40 (2008). The reporting requirements have changed. Details of options granted are not required and if nothing has happened to options in the year only the last page needs completing.

2008-01-30
Business Leasing Manual

A new Business Leasing Manual, covering the leasing of plant and machinery, lease accounting, and the sale of leasing companies, is available. It replaces the draft published in August and supersedes the Finance Leasing Manual.

2008-01-30
Child Trust Fund Consultation

The lastest consultation closed on 25 January, HMRC will publish a response in due course.

2008-01-30

29 January

Child Benefit information about young people aged 16 or over (PDF 92K)

A revised version of the Child Benefit guidance notes for young people aged 16 or over is now available.

2008-01-29
Statutory Instrument: SI 0164 (PDF 26K)

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Eurex Clearing AG) (Amendment) Regulations 2008.

2008-01-29
Statutory Instrument: SI 0164 (EM) (PDF 20K)

Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Eurex Clearing AG) (Amendment) Regulations 2008.

2008-01-29
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 252K)

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

2008-01-29
Pension Schemes Online

We are aware that some customers have been experiencing issues with the stability of the Pension Schemes Online service.

2008-01-29
Tariff Stop Press Notice 05/08

Amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2008.

2008-01-29

28 January

Get ready for 31 January 2008 filing date

If you haven’t filed your Self Assessment tax return, you’ve only got until 31 January to do so.

2008-01-28
Have you submitted your Pension Schemes return yet?

Don't forget if you need to submit a registered Pension Scheme return or an event report for tax year ending 5 April 2007 these need to be submitted by 31 January - this must be done online.

2008-01-28

27 January

HMRC Online Services – secure and safe to use

A message about our online services in response to speculation in the press.

2008-01-27

25 January

Have you registered yet for Self Assessment Online?

You can still register for our service but as a security measure we need to post activation PIN to you. This is sent to you by first class post so you will not receive this before the 31 January deadline. We therefore suggest you file this year's return by paper.

2008-01-25
Class 4 National Insurance contributions (NICs) Refunds and Repayment Supplements

If you made a claim for a refund of Class 4 NICs, or you act on behalf of someone who made a claim, between 19 April 1993 and 28 June 2005, you may be due a Repayment Supplement.

2008-01-25
Research report 40 (PDF 597K)

Exploring the early effects of the New Construction Industry Scheme (New CIS).

2008-01-25

24 January

Stamp Taxes - Consultation on SDLT related issues

HM Treasury are currently consulting on two SDLT-related issues.

2008-01-24
Revenue & Customs Brief 03/08

This Brief gives details of an article: Capital Gains Tax and Corporation Tax on chargeable gains: contribution of assets to a partnership.

2008-01-24
Stamp Taxes - Composite CHAPS Payments

We can now offer customers the facility of a single CHAPS payment to cover a large number of stamp duty land tax transactions.

2008-01-24
JCCC CIP (08) 07

Tariff Preference - further information about changes to the availability of preferential rates of duty for products originating in the African, Caribbean and Pacific (ACP) states.

2008-01-24
Capital Gains Tax: Draft legislation (PDF 124K)

We have today published draft legislation for CGT Reform announced at PBR 2007.

2008-01-24
Capital Gains Tax: Entrepreneurs' Relief

The Chancellor has today proposed the introduction from 6 April 2008 of a new 'entrepreneurs' relief', to complement the newly reformed CGT regime.

2008-01-24
Capital Gains Tax: Explanatory Notes (PDF 96K)

Explanatory Notes to accompany the draft legislation for CGT Reform.

2008-01-24
HMRC Change Programme

Northern Ireland - Equality Impact Assessment (EQIA) Summary Report of the Consultation Responses to the Belfast Urban Centre Proposals is published today.

2008-01-24
Child Trust Fund Bulletins 19, 20, 22 and 23

Child Trust Fund Bulletins 19, 20, 22 and 23 are now available.

2008-01-24

23 January

Statutory Instrument: SI 0133 (PDF 33K)

The Social Security (Contributions) (Amendment) Regulations 2008.

2008-01-23
Statutory Instrument: SI 0133 (EM) (PDF 243K)

Explanatory Memorandum to The Social Security (Contributions) (Amendment) Regulations 2008.

2008-01-23
Draft Statutory Instrument: (PDF 243K)

The Social Security (Contributions) Re-Rating Order 2008.

2008-01-23
Draft Statutory Instrument: (EM) (PDF 243K)

Explanatory Memorandum to The Social Security (Contributions) Re-Rating Order 2008.

2008-01-23
Amendments to Tonnage Tax

HMRC is publishing draft legislation, together with the draft guidance, amending Tonnage Tax, the alternative method of calculating corporation tax profits for shipping companies.

2008-01-23
Working Together issue 29

The latest edition is now available.

2008-01-23
Online Services - Notes for Payroll Software Developers (PDF 223K)

The latest edition of Notes for Payroll Software Developers - Series 11 Number 3 - January 2008 is now available.

2008-01-23
National statistics: Annual updating plan

The latest schedules for January, February and March are now available.

2008-01-23
JCCC CIP (08) 06

Changes in the procedure for obtaining TURN

2008-01-23
Openness and Early Dialogue trials – update

This is an update on the Openness and Early Dialogue trials being run by teams from various locations across the country. From 2 January 2008 non-business enquiries will be tested by teams in Kent, Manchester, Bedford, East Kilbride and Bradford/Shipley.

2008-01-23
Design specification for P45 (online) (PDF 288K)

The design specification for software developers relating to the facility to computer-print, by non-impact printers, form P45 on plain paper from 27 October 2008 is now available.

2008-01-23
Have you registered yet for Self Assessment Online?

You can still register to file your 2006-7 return online but we recommend you make arrangements for submitting returns by paper if the activation PIN for the service does not arrive on time.

2008-01-23
The administrative burdens (PDF 44K)

Administrative Burdens Advisory Board Meeting Minutes – 2 November 2007

2008-01-23
JCCC CIP (08) 05

Transfer of the control and processing of Level 1 air and sea simplified CT manifests to the Central Community Transit Office (CCTO). Advance notice of possible future changes to the control of the Level 2 air and sea simplified procedures. European Commission’s planned withdrawal of the Level 1 air and sea simplified procedure in 2009.

2008-01-23

22 January

National Statistics: Code of Practice (PDF 99K)

National Statistics pre-release list has been updated.

2008-01-22
JCCC CIP (08) 04

Reminder of the end of SAD H dual-running on CHIEF and a summary of outstanding issues.

2008-01-22
Joint Forum on expatriate tax and NICs

Minutes of meeting 5 December 2007 have been published today.

2008-01-22

21 January

Jobs: Current vacancies

Daytime and evening TFTA - AA - Security Officer and Security Reception Officer positions at Worthing have been advertised today.

2008-01-21
Box 23.1 on SA100 Tax Return Filed Online before 31st October 2007

There was a problem with Box 23.1 on the main SA Tax Return (SA100) filed online prior to 31 October 2007.

2008-01-21
National Statistics: Property Transactions

Statistics as pre-announced are now available.

2008-01-21
National Statistics: Tax receipts and taxpayers

Statistics as pre-announced are now available.

2008-01-21
Update on Review of Links with Large Business:research summary (PDF 37K)

Publication of summary findings of external research into the key drivers of customer experience for large corporates and expectations in the delivery of key proposals in the Review of Links with Large Business.

2008-01-21

18 January

Stamp Taxes 2D Barcode Decommissioning

Many SDLT customers who used to use 2D Barcoded returns are now discovering the undoubted advantages of online filing.

2008-01-18
Pension Scheme Return and Event Report online checklists

We have today published three checklists which we hope you will find useful when completing the Pension Scheme Return and Event Report online.

2008-01-18
Changes to Residence and Domicile Rules

HMRC published on 18/01/08 more detail on the amendments to the legislation on residence and domicile which were announced by the Government at the 2007 Pre-Budget report.

2008-01-18
Inheritance Tax (PDF 53K)

Form IHT210A has been revised to show the change in the rate of interest from 6 January 2008.

2008-01-18
HMRC pilot the new clearance process from January 2008

An update on this pilot is now available.

2008-01-18
National Statistics: Delay to publication

There has been a delay to the publication of National Statistics tables 13.1 and 13.2.

2008-01-18
Payroll Test Data

New versions of the payroll test data for software developers are now available.

2008-01-18

17 January

Inheritance Tax (PDF 267K)

The guidance notes to help customers to complete form IHT205(2006) have recently been revised.

2008-01-17
Stamp Taxes: SDLT Achievements Log

The new SDLT Achievements Log is now available. It contains suggestions we've received recently from customers as to how we can improve SDLT performance and how we've positively responded to these suggestions.

2008-01-17
Insolvent traders claim for input tax after deregistration (PDF 172K)

The form has been updated to reflect its correct use. It has been resigned in HMRC environment.

2008-01-17
Claim for input tax relief from VAT on cancellation of registration (PDF 140K)

The form has been updated to reflect its correct use. It has been resigned in HMRC environment.

2008-01-17
JCCC CIP (08) 03

The rules of origin applicable to goods imported under the new Economic Partnership Agreements (EPA’s).

2008-01-17
JCCC CIP (08) 02

Details of the changes to SAD H software to facilitate the positive declaration of innocence for goods in ex-headings containing P&R measures.

2008-01-17

16 January

Self Assessment (SA) Statements – December 2007

Information for customers or their agents about Self Assessment Statements and Payment Reminders issued/due to be issued in December 2007.

2008-01-16
List of PEP and ISA Managers (PDF 167K)

An updated list is now available.

2008-01-16
Minutes of September 2007 Consultation Group meeting

The minutes for the meeting of the Consultation Group held September 2007 are now available.

2008-01-16
JCCC CIP (08) 01

Deletion of old JCCC papers. JCCC Papers dated between 2001-2004 will be removed from the HMRC website.

2008-01-16
Stamp Taxes: Technical Newsletter -issue 6

The latest issue is now available.

2008-01-16
Statutory Instrument - SI 0052 (PDF 43K)

The Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (The London Stock Exchange) Regulations 2008.

2008-01-16
Statutory Instrument - SI 0052 Explanatory Memorandum (PDF 24K)

Memorandum to the Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (The London Stock Exchange) Regulations 2008.

2008-01-16

15 January

Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 301K)

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

2008-01-15
Corporation Tax on Chargable Gains: Indexation Allowance: December 2007

Revised indexation table reflecting RPI for December 2007.

2007-01-15
Jobs: current vacancies

Vacancies for F/T Administrative Officers in Longbenton have been advertised today.

2007-01-15
Research Report 39: Take up of Stamp Duty Land Tax online filing

Publication of a report summarising the results of Research Report 39 - qualitative research into online filing of SDLT (Stamp Duty Land Tax) among solicitors and licensed conveyancers.

2007-01-15
Legislation and guidance - SDLT Manual - Updates

The HTML version of the Lease chapter of the SDLT Manual is now available. This replaces the previous PDF version.

2007-01-15
Summary of changes to car benefit in 2008/09

A summary of the various changes to car benefit in 2008/09 has been added to 'Company car and car fuel benefit calculator'.

2007-01-15
Welsh online claim form for Child Benefit (PDF 945K)

A Welsh version of the Child Benefit claim form is now available to fill in online, print off and post to the Child Benefit Office.

2007-01-15

14 January

News Release: File your Tax Return by 31 January or Pay the Penalty

If you still haven't filed your Self Assessment tax return, you've only got until 31 January to do so, or you face a £100 penalty for missing the deadline.

2007-01-14
Tariff/CHIEF Stop Press Notice 03/08 SADH

Amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2008.

2007-01-11
Tariff Stop Press Notice 02/08

Amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2008.

2007-01-11

11 January

News release

An HMRC-led report on how revenue bodies across the world can achieve a more effective relationship with major taxpayers and their advisors was published by the OECD today.

2007-01-11
Online Registration for Councils and Other Government Departments

Councils and government departments can now register for Stamp Taxes Online service.

2007-01-11
National Statistics: income tax statistics and repayments

Updated tables 2.1, 2.2 and 2.4-2.7 are now available.

2007-01-11
Jobs: current vacancies

Vacancies for Contact Centre Advisors in St Austell Contact Centre have been advertised today.

2007-01-11
EFRBS Guidance (PDF 37K)

Guidance on the EFRBS Excluded Benefits regulations has been published today.

2007-01-11
Child Trust Fund

Factsheet for local authorities and health trusts in respect to terminally ill children and the death of a child while they are in care have been published today.

2007-01-11

10 January

Notice 826 Revised

This notice cancels and replaces notice 826 (January 2002).

2007-01-10

Notice 760 Revised

This notice cancels and replaces notice 760 (February 2005).

2007-01-10
Notice 362 Revised

This notice cancels and replaces notice 362 (March 2005).

2007-01-10
Penalties Reform

This is a consultation on proposals to extend the new framework for charging penalties for incorrect returns and introduce a new aligned penalty for failure to notify HMRC of a taxable activity. Comments by 6 March 2008.

2007-01-10
A New Approach to Compliance Checks

This is a consultation on proposals for a new framework for HMRC to check that taxpayers are paying the right amount of tax. Comments by 6 March 2008.

2007-01-10
Payments, Repayments and Debt

This is a consultation on four proposals to changes in the way that HMRC collects tax debt and ensure that taxpayers pay what they owe. Comments by 6 March 2008.

2007-01-10
Safeguards for Taxpayers: Summary of Responses

This document summarises the responses the Government received to its consultation document on Safeguards for Taxpayers published on 17 May 2007.

2007-01-10

09 January

Shares of negligible value

The negligible value list has been updated to 31/12/07.

2007-01-08
Help with filing employer PAYE forms online

An updated list of workshops and presentations at which employers can get support and advice on filing forms online is now available.

2007-01-08
Tax Law Rewrite - rewrite of Corporation tax

Draft clauses and Explanatory Notes on Relief against income for losses on the disposal of shares have been published for public consultation. Comments on the latest set of draft clauses are invited by 18 April 2008.

2007-01-08
National statistics: Child Trust Fund - quarterly vouchers and accounts

The statistics to January 2008 are now available.

2007-01-08

08 January

Tax Law Rewrite - rewrite of Corporation tax

Draft clauses and Explanatory Notes on Small Companies' Relief have been published for public consultation. Comments on the latest set of draft clauses are invited by 18 April 2008.

2007-01-08
Tariff Stop Press Notice 01/08

Amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2008.

2007-01-08
News Release: HM Revenue & Customs Interest Rates

New rates of interest on direct and indirect taxes and national insurance contributions paid late and overpaid are announced today.

2007-01-08
Tariff Notice 16/07

Commission regulation (EC) No 1417/2007 of 28 November 2007 concerning the classification of certain goods in the Combined Nomenclature.

2007-01-08

07 January

Tariff Notice 15/07

Commission regulation (EC) No 1452/2007 of 7 December 2007 concerning the classification of certain goods in the Combined Nomenclature.

2007-01-07
Excise News 05/07

This edition contains information on tackling counterfeit tobacco, the role of the National Registration Unit, consultation on the excise review and appeal process.

2007-01-07
Notice 700/21 Revised

This notice cancels and replaces Notice 700/21 (March 2002). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2007-01-04
Employment-related benefits: late night taxis

Extended guidance has been published concerning the application of the employment income tax exemption for employer provided late night taxis.

2007-01-04
Notice 192 Update 2

The main changes in this Update relate to the introduction of the annual return for RDCOs.

2007-01-04

04 January

Notice 75 Revised

Revised notice December 2007. This notice cancels and replaces Notice 75 of December 2002. Details of changes to the previous version can be found in paragraph 1.2 of this notice.

2007-01-04
Change in interest rate for Inheritance Tax

The interest rate applicable to Inheritance Tax has been changed from 5 per cent to 4 per cent from 6 January 2008.

2007-01-04
Notice 334 Update 4

The main change in this update is an amendment to Section 4 concerning responsibilities of the Freezone Operator and Freezone Manager. CPC s quoted have been changed for SAD Harmonisation.

2007-01-04
Have you registered yet for Self Assessment Online?

Do it now! Register by the 22 January 2008 to file your 2007 return online before this year's 31 January filing deadline.

2007-01-04
Revised Notice 85c

Revised notice December 2007. This notice cancels and replaces Notice 85c December 2006. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2007-01-04
VAT Information Sheet 01/08

This information sheet contains currency exchange rates required by non-EU businesses registered for the special scheme in the UK. For reporting period ending December 2007.

2007-01-04
Notice LFT1 Update 2

This update amends the notice by including the extension of the exemption for waste.

2007-01-04
Jobs: current vacancies

A vacancy for a Management Accountant in Telford has been advertised today.

2007-01-04
Inheritance Tax (ZIP 1.4MB)

An amended version of the IHT200 integrated account is released to reflect the change to the interest rate on unpaid Inheritance Tax from 5 per cent to 4 per cent with effect from 6 January 2008.

2007-01-04
Payroll Standard/Pensioner Payroll Standard

A new Payroll Standard and Pensioner Payroll Standard for payroll software have been introduced.

2007-01-04

03 January

MLR Trade Seminars

Seminars in February 2008 to help Trust or Company Service Providers and Accountancy Service Providers implement the Money laundering Regulations 2007.

2007-01-03

02 January

Securitisation Companies: new regulations

New regulations on securitisation companies have been made.

2008-01-02

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