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These draft regulations are now published and comments are invited by 31 August 2011.
Final report and action plan for the Identity Authentication Service (IDAS).
The revised spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of June 2011.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Assistant Officer (AO) and Officer (O) vacancies in several Customer Operations locations for evening positions.
HM Revenue & Customs has received advice from the French Tax Administration regarding EU VAT refund claims to Monaco.
VAT: Changes to the treatment of certain supplies made by employers under salary sacrifice arrangements following the CJEU Judgment in Case C-40/09.
Publishing of PAYE and Corporation Tax receipts from the banking sector on the HM Revenue & Customs website.
The latest issue of the publication for tax agents and advisers published by HMRC in association with the Working Together partner representative bodies is now available.
Following the First Tier Tribunal decision in The Bridport and West Dorset Golf Club case HMRC have sought permission to appeal to the Upper Tier Tribunal.
The ISA guidance notes for managers have been updated and now include guidance on the new Junior ISAs.
Explains the impact for taxes and tax credits of payments under the Equitable Life Payment Scheme (ELPS).
A final published version of the CT600I (supplementary charge in respect of ring fence trades) is available
The Taxation of Equitable Life (Payments) Order 2011.
HM Revenue & Customs have published a draft amendment to the Inheritance Tax Excepted Estates Regulations. They are inviting comments by 28 August 2011.
Secondary legislation is being introduced to bring the Income Tax (Manufactured Overseas Dividends) Regulations 1993 into line with the branch exemption legislation contained in Finance Act 2011.
A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.
HM Revenue & Customs Trade Statistics has published proposals to make changes to the way businesses provide Intrastat returns. The changes are planned to commence from April 2012.
HM Revenue & Customs has issued, for informal consultation, draft regulations to facilitate stock lending of overseas securities via central counterparties.
Due to a higher than anticipated number of Self Assessment statements to be issued this year HM Revenue & Customs will not be able to issue paper Self Assessment tax statements to all customers who should receive them during the normal July period for issue.
From 1 October 2011 UK Border officers will use lower Minimum Indicative Levels to determine whether tobacco imported from another EU Member State is for own use. The levels are 800 cigarettes and 1 kg hand rolling tobacco.
HM Revenue & Customs are carrying out a formal review of the Child Benefit National and Official Statistics publications.
This is a message for Corporation Tax customers in Corporation Tax Operations Ipswich group.
Newsletter to inform JCCC members on issues in the Customs and International Trade area
Regulations for the collection and management of the Bank Levy have been made and will come into force on 11 August 2011.
The latest version of Notice 600 is now available. This notice cancels and replaces the previous version in April 2009 and explains the procedures for classifying your imports or exports. It also explains how to obtain a Binding Tariff Information (BTI) decision.
Published data showing HMRC's Customer Experience Score.
HM Revenue & Customs have published updated guidance for payroll software developers on how to generate the RTI cross-reference (RTI hash). This information may also be useful for some employers.
Pension Schemes Services (PSS) has published an update to the QROPS list.
Following Royal Assent, SDLT relief for multiple dwellings has been enacted. This was announced at Budget 2011 and applies to transactions where the effective date is on or after 19 July 2011. The SDLT manual will be updated shortly.
Following changes to the Italian VAT registration system, HMRC recommends businesses update their records.
Tax credit claimants are reminded today that they have just over a week to renew their claims before the 31 July deadline.
HM Revenue & Customs have updated their EMCS webpages to provide more information about the next stage of EMCS which is scheduled for 1 January 2012.
This notice has been updated and replaces the previous version in December 2010 and any subsequent updates.
Consultation on Capital Gains Tax national statistics.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Establishing the future relationship between the tax agent community and HM Revenue & Customs.
The Finance Bill 2011 has now received Royal Assent and became Finance Act 2011 on 19 July.
HM Revenue & Customs is reminding students that they may not have to pay tax on the money they make from summer jobs.
This discussion document looks at the concept of a contractual disclosure facility within the framework of the civil investigation of fraud.
This newsletter covers the changes made to Schedule 19 of the Finance Act 1999 by Section 84 of the Finance Act 2011 - the circumstances in which interests in underlying collective investment schemes are classed as exempt investments.
Minutes and papers of the Implementation Oversight Forum of 16 May 2011 are now available.
The VAT 1 Notes which assist with completion of the VAT 1 have been updated to enhance existing guidance to customers when applying for VAT registration.
This brief explains the HM Revenue & Customs (HMRC) position following the First Tier Tribunal decision in Paymex Ltd (Case ref (2011) UKFTT 350).
Announcement on the publication of tax and NIC receipts.
The International Tax Enforcement Order 2011.
The International Tax Enforcement Order 2011.
The International Tax Enforcement Order 2011.
The Recovery of Import Duties and Export Duties (Andorra) (Amendment) Regulations 2011. This statutory instrument has been laid in Parliament and corrects an error in the original instrument (SI 2010/795).
The Negligible Value List has been updated to end of June.
A revised Online User Guide has been published today which clarifies the position regarding submission of Event Reports online.
The Dormant Bank and Building Society Accounts (Tax) Regulations 2011 (SI 2011/22) came into effect on 1 February 2011. HMRC has produced some frequently asked questions covering dormant accounts for practitioners.
An update to reflect the requirements for evidence of export when sending excise goods by post. In addition, clarification on the reliefs for alcohol, tobacco and perfumes only being available for gifts and not for commercial consignments.
This is a message for Corporation Tax customers in Corporation Tax Operations Aberdeen group.
The July 2011 Business Plan Quarterly Data Summary has been published.
UK/Armenia Double Taxation Convention was signed in London on 13 July 2011.
Tariff Preference: EU-South Korea Trade Agreement - further information.
A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax Online service.
The LSS, which sets out the principles whereby HM Revenue & Customs handles tax disputes, is relaunched.
Deall eich cyfrifiad treth Hunanasesiad am y flwyddyn a ddaeth i ben 5 Ebrill 2011.
The non-inclusion in the value for import VAT of buying commission.
Fresh proposals to clamp down on dishonest tax agents were published by HM Revenue and Customs (HMRC) today.
An infomercial has been published on YouTube about the agent services available to help make it easier to deal with HMRC.
Small and medium-sized companies hoping to win Olympics contracts are invited to take advantage of an HMRC online advice seminar this month.
This notice has been updated and replaces the previous version in January 2002 and any subsequent updates.
This document responds to consultation published on 9 December 2009 and draft legislation published on 8 February 2010.
This discussion document seeks comments on revised draft legislation which will enable HMRC to tackle tax agents who act dishonestly in tax matters.
This information pack has been updated and acts as a basic guide for anyone wishing to import or export goods.
Ensure you use the correct reference number and payslip to pay your 2010-11 Class 1A National Insurance Contributions by 22 July 2011 for electronic payments or 19 July for any postal payments.
The latest list of authorised Iindividual Savings Accounts managers is now available.
HM Revenue & Customs response to the business records checks consultation document and business records checks brief.
A new taskforce to tackle VAT abuse in London's fast food outlets was announced today by HM Revenue & Customs (HMRC).
The EU has concluded a major new reciprocal preferential trade agreement with South Korea. The agreement has been published on the Official Journal (OJ) L127 dated 14 May 2011.
Comments are invited by 1 September 2011 on proposed changes to the Corporation Tax rules on loan relationships and derivative contract arising from the introduction of IFRS 9.
Statistics as pre-announced are now available.
Commission Regulation (EC) No 2658/87 of 23 July on the Tariff and Statistical Nomenclature and on the Common Customs Tariff.
This new notice updates and amalgamates a number of notices on betting and gaming.
Import Prohibition: Fenugreek seeds and certain seeds/beans imported from Egypt.
This notice has been updated and replaces the previous version in July 2010 and any subsequent updates.
Inspection of the Compliance of HM Revenue & Customs' Law Enforcement Entities with the Government Protective Marking Scheme (GPMS) - revisit.
An inspection of HM Revenue & Customs (HMRC) performance in addressing the recovery of the proceeds of crime from tax and duty evasion and benefit fraud.
The latest edition of Excise News is now available. It contains important information for businesses regarding a variety of excise issues.
A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.
The Finance Act 2009 (Consequential Amendments) Order 2011 (SI 2011/1583)
The Income Tax (Pay As You Earn) (Amendment) (No 3) Regulations 2011 (SI 2011/1584)
The Income Tax (Earnings and Pensions) Act 2003 (Section 684(3A)) Order 2011 (SI 2011/1585)
The Government is asking employers and payroll professionals for evidence of any burden attached to the operation of two systems; tax and National Insurance. This is part of its consideration to integrate the operation of the income tax and National Insurance contributions systems, announced at Budget 2011.
This notice has been updated and replaces the previous version in November 2010 and any subsequent updates.
Tariff Preference: Timor-Leste certifying authority for the issue of GSP Form A.
Labour providers: business models which provide tax and National Insurance contributions relief to temporary workers on pay day by pay day basis.
Cyhoeddwyd gan y Canghellor y llynedd, fel rhan o Her Gwariant y Llywodraeth, y byddai CThEM yn rhoi'r gorau i anfon cardiau rhif Yswiriant Gwladol ac yn anfon llythyrau yn lle hynny (arbediad o £820k y flwyddyn).
The Scheme for overseas corporate lenders FAQs have been updated with answers to questions asked since the Scheme was introduced in 2010.
List of registered CASCs has been updated.
This Brief affirms HM Revenue & Customs view that the Greenbank decision on goodwill also covers instances where synergy savings are involved.
Proposal for a New Regulation on Intellectual Property Rights.
Details of the changes on 1 January 2012 to the Generalised System of Preferences rates of duty which will be available for a range of products originating in Cape Verde.
Pension Schemes Services (PSS) has published an update to the QROPS list.
Consultation on an amendment to Schedule 36 Finance Act (FA) 2008 to bring HMRC's information powers into line with the international standard for the exchange of information for tax purposes.
VAT - correcting liability errors made by HM Revenue & Customs.
Qualitative research with a range of tax professionals to ascertain whether the Tax Law Rewrite Project has made the legislation easier to use.
Your 2010-11 expenses and benefits forms were due by 6 July 2011. If you have not sent yours yet, please send them as soon as possible.
The Stamp Taxes Bulletin - 1/2011 has now been published under Technical Guidance.
Update on CHIEF change to reduce Route 3 entry generations.
This consultation, published on the HM Treasury website, aims to gather views on a new scheme for seed investment and on a number of reform options to improve the effectiveness of the EIS and VCTs.
This notice replaces the previous (September 2010) version. It clarifies the consequences of late applications, the definition of 'spare machines' and corrects duplication and clarification about unlicensed machines.
As part of a campaign launched today aimed at VAT rule-breakers, HM Revenue & Customs (HMRC) will be sending letters informing businesses how to register to pay what they owe. The new campaign focuses on individuals and businesses trading above the VAT threshold of £73,000 turnover but who have not registered for VAT.
A revised question and answer document to replace the one issued on 31 March has been published.
This information sheet provides some of the most used exchange rates required by non-EU businesses registered for the Special Scheme in the UK to help them fill in declarations and pay HMRC in sterling for reporting period ending June 2011.
HM Revenue & Customs have published for comment draft regulations relating to disguised remuneration.
The latest version of HM Revenue & Customs Basic PAYE Tools to help employers run their payroll systems is now available.
This paper describes how HM Revenue & Customs is developing and trialling a new and improved approach to compliance enquiries.
This notice has been updated and replaces the previous version in February 2007 and any subsequent updates.
HMRC's latest campaign gives you the opportunity to notify that you should register for VAT or correct a previous error. Tell HMRC by 30 September and register by 31 December to benefit from a lower penalty.
A Notice to Importers laying out the new GSP Rules of Origin that came into effect 1 January 2010. This notice replaces the GSP Rules of Origin and notes in Notice 828 and section 10 in Notice 826.
This notice has been updated and replaces the previous version in March 2002 and any subsequent updates.
Please note the following amendment to volume 2 of the printed Tariff and CHIEF applicable from 1 July 2011.
Please note the following amendment to volume 2 of the printed Tariff and CHIEF applicable from 1 July 2011.
Please note the following amendment to volume 2 of the printed Tariff and CHIEF applicable from 30 June 2011.
Draft Statutory Instruments and Explanatory Memoranda to International Tax Enforcement Orders.
This notice has been updated and replaces the previous version in May 2011 and any subsequent updates.
You must use the new style Stamp Duty Land Tax (SDLT) forms and supply a unique identifier. HM Revenue & Customs will reject all old style forms and any new style forms where essential information is missing. Changes affect both online and paper returns.
Tables showing the Indexation Allowance for assets disposed of in May 2011 are now available.
HMRC invites comments on draft regulations for Double Taxation Relief for groups and entities within the charge to the Bank Levy and the French bank levy, and where France is the home state of the entity or group.
Following interim improvements to the current rules in 2011, new Controlled Foreign Company (CFC) rules will be introduced in 2012. This consultation document includes proposals for how the new CFC regime would operate.
You should file your 2010-11 forms P11D, P11D(b) and P9D as soon as they are ready. They are due by 6 July 2011 and if you miss the deadline you may receive a penalty.
