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.
Following the ending of contracting out on a defined contribution (money purchase) basis from 6 April 2012 HMRC has revised Forms APSS 101, APSS 155A and APSS 155B and their completion notes.
HM Revenue and Customs (HMRC) have today published a new form IHT 38 Claim for relief - loss on sale of land.
Please note the following amendments to Volume 2 of the printed Tariff and CHIEF applicable from 13 June 2012.
The Message Implementation Guides (MIGs) have been published for 2013-14 RTI and 2012-13 Earlier Year Update (EYU) in the software developer technical pack for EDI submissions.
The schemas and other RIM artefacts have been published for 2013-14 RTI and 2012-13 Earlier Year Update (EYU) in the Software developer technical pack for internet submissions.
Mae gordaliad yn golygu ein bod wedi talu mwy o arian i chi nad oedd hawl gennych iddo. Gallwch apelio os credwch fod swm y credydau treth a ddyfarnwyd i chi yn y lle cyntaf yn anghywir. Fel arfer rhaid i chi wneud hyn o fewn 30 diwrnod o'r dyddiad a nodir ar eich hysbysiad o ddyfarniad. Gallwch hefyd apelio yn erbyn unrhyw gosb a godwyd gennym mewn cysylltiad â’ch cais am gredydau treth neu os ydym yn penderfynu codi llog ar unrhyw ordaliad.
This Brief explains the changes that will be made to the treatment of fuel additives with effect from 1 January 2013.
The Real Time Information page for EDI Trading Partners and Software Developers has been updated with further documentation.
Notification of changes to the monthly trade euro rate for July 2012
Property and Stamp Duties (Non-domestic rating) tables 17.1, 17.2, 17.3 and 17.6 as pre-announce now available.
Property and Stamp Duties (Analyses of Property Transactions) tables 16.1, 16.2 & 16.4 as pre-announce now available.
Charitable donations and Tax Reliefs tables as pre-announced have now been published.
The related spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25000 for the month of May 2012.
This document summarises the responses to the consultation on VAT borderline anomalies.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in August 2009. Details of any changes to the previous version can be found in paragraph 1.2.
This consultation follows the Office of Tax Simplification's report on tax advantaged employee share schemes, and was announced at Budget 2012.
This consultation document seeks comments on proposals to extend access to Enterprise Management Incentives to academics employed by a qualifying company, as announced at Budget 2012.
The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals.
The delay in the publication of taxable benefits in kind and expense payments tables 4.1 to 4.5 is due to methodology issues.
Earlier release for Research & Development Tax Credit statistics will now be published on 31st August two months earlier than last year.
The NCTS Trader Test System has now been upgraded with the latest version to enable traders to test their software. Croatia will join the Common Transit Convention from 1 July 2012.
The Stamp Taxes Bulletin 2/2012 has now been published under Technical Guidance.
Read about HMRC's views on the tax treatment of financial instruments designed to be qualifying regulatory capital instruments.
From 1 June 2012 the rules contained in EC Regulations 883/2004 and 987/2009 will apply to Norway, Iceland and Liechtenstein. These rules can affect the National Insurance contributions liabilities of people moving between EU Member States and these countries or in certain cross border situations.
Tax and NICs receipts, information and analysis.
Revised guidance for employers providing share-based payments to former employees has been published. This guidance takes precedence over the previous version, however HMRC acknowledge that some 2012-13 payments will already have been made or arranged according to the original guidance.
Expenses and Benefits forms P11D, P11D(b) and P9D for 2011-12 must reach HMRC by 6 July 2012 or you may face a penalty.
National Statistics Scheduled publication updates for July and August 2012.
An announcement to Money Service Businesses to let them know about new guidance under the Money Laundering Regulations 2007 and what they need to do.
Amendments introduced to EC Regulation 883/2004 to determine the National Insurance contributions liability of aircrew normally employed in two or more Member States. Contributions will be paid to the Member State where they have their 'Home Base'.
Changes to the publication dates of Income Tax Receipts Statistics (tables 2.8 and 2.9) - June 2012.
Gift Aid Small Donations Scheme: Summary of responses to consultation June 2012.
Delay in the publication of taxable benefits in kind and expense payments Tables 4.1 to 4.5 (June 2012).
Tariff Preference: extension of derogation from Rules of Origin - fish products from Cape Verde.
The latest ISA Bulletin is attached. It contains articles on American Depositary Receipts, invalid applications to open a Junior ISA and amendments to the ISA Regulations.
HM Treasury have published a summary of responses to the 2011 consultation. This document also sets out the Government's proposal to reform ordinary residence and contains draft legislation and further consultation questions. Responses are required by 13 September 2012.
HMRC has updated its Q&A document on salary sacrifice arrangements in order to add additional information on workplace pension schemes and auto-enrolment.
Property Transaction completions with value £40,000.
Child and Working Tax Credits Error and Fraud Statistics is now available for years 2010-11.
New PAYE schemes which are set up after November 2012 and existing employers who become clients of pilot software providers, bureaux or agents will be able to join the pilot from November 2012.
Amendments to volume 2 Chapter 73 of the printed Tariff and CHIEF applicable from 15 June 2012.
A new Regulation EU 455/2012 has been published in OJ L 141/6.
HM Revenue & Customs has published draft guidance for consultation, to support draft legislation in Finance Bill 2012 that applies to Controlled Foreign Companies and permanent establishments.
The latest version of HMRC's Basic PAYE Tools to help employers run their payroll systems is now available.
Corporation tax table 11.1A will now be published on Friday 10th August.
Send your 2011-12 forms P11D, P11D(b) and P9D as soon as they are ready. They are due by 6 July 2012 and if you miss the deadline you may receive a penalty.
HM Revenue & Customs will release new SDLT6 guidance notes for customers who file their SDLT return on paper to use from 2 July 2012.
An updated version of this book of guidance dealing with the VAT treatment of land and property transactions has been issued. This replaces the previous version issued in 2002.
The latest charts and supporting datasets as at 31 March 2012 have now been published.
This consultation document seeks views on proposals for the implementation of the annual limit to the amount of premiums payable into Qualifying Life Insurance Policies, as announced at Budget 2012.
A key player in a major drug smuggling gang, who fled the country in 2004, has been jailed for nine years today for his involvement in an attempt to smuggle £2million worth of cocaine into the UK.
HM Revenue & Customs has published a consultation document which aims to make PAYE reporting in real time as easy as possible for employers, whilst deterring those who deliberately try to avoid complying.
HMRC has announced details of the UK's treaty negotiating priorities for the year to 31 March 2013.
A Tax Information Exchange Agreement (TIEA) between the UK and the Marshall Islands was signed in Majuro, Republic of the Marshall Islands on 20 March 2012.
HMRC has published the updated Business Profits and Capital v Revenue Toolkits to assist agents when completing their clients' 2011-12 returns.
This brief explains how HMRC will apply the Social Security (Categorisation of Earners) Regulations 1978 to entertainers following the Upper Tribunal decision in the case of ITV Services Ltd v HMRC.
This consultation seeks views on how to maximise compliance with Real Time Information and how to structure the basic penalties that will apply to employers who do not meet their information and payment obligations in full and on time.
Draft guidance has been published relating to employer asset-backed pension contributions (ABC arrangements).
Crude oils that are valued using Price Reporting Agency data, updated May 2012 have now been published.
Important information about Amusement Machine Licence Duty applications for licences from 1 August 2012 to 3 November 2012.
The consultation on a General Anti-Abuse Rule (GAAR) has been published today. HMRC would like to hear the views of interested parties.
HM Revenue & Customs has published further guidance to help banks understand the boundary between transactions which fall within the ambit of the Code of Practice and those which don't.
The UK/Liechtenstein was signed 11 June 2012 by David Gauke MP and the Prime Minister of Liechtenstein.
This Brief gives an overview of HMRC's refreshed guidance concerning the application of the Senior Accounting Officer (SAO) rules.
HMRC is inviting comments on draft Business Investment Relief regulations for foreign income and gains.
An updated list of registered CASCs has now been published.
A draft version of Notice 456 explaining Double Taxation Relief for gambling duties has been published.
An IT consultant who failed to declare almost £2 million of income received from an IT consultancy business, was jailed for five years today for tax fraud.
The June 2012 edition has now been published.
The list has now been updated to show to include the funds that have entered the Reporting Fund Regime as at 7th May 2012.
The latest Pensions Industry Business Update formally the National Insurance Services to Pensions Industry Newsletter has been published
A factsheet for agents who have Self Assesment clients who are student loan borrowers has been published.
HM Revenue & Customs has today published an update to the QROPS list.
UK and Switzerland have exchanged letters which will update the exchange of information provision in the double taxation convention between the UK and Switzerland.
UK Regional Trade in Goods estimates have been published, for the first quarter 2012.
An updated version of this form has now been published (May 2012).
Tables showing the Indexation Allowance for assets disposed of in April 2012 is now available.
The UK has now received State aid approval for the proposed increases to the Enterprise Investment Scheme (EIS) and Venture Capital Trust (VCT) size and investment limits.
The latest version of this notice has now been published. This notice cancels and replaces Notice 700/56 November 2011. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
Change to instruction in 'CWG2(2012) Employer further guide to PAYE and NICs' when submitting a P14 for a payment made after an employee has left and who has already been issued with a P45 part 1.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in May 2005. Details of any changes to the previous version can be found in paragraph 1.2.
Consider your Income Tax or Capital Gains Tax liability if you sell your Olympic Torch or donate the sale proceeds to charity.
This brief is for landfill site operators and their advisers and provides clarification on the Landfill Tax treatment of material used on a landfill site and the classification of waste that was published in Revenue & Customs Brief 15/12.
Amendments to volume 2 of the printed Tariff and CHIEF applicable from 24 May 2012.
HM Revenue & Customs publish VAT Notes quarterly. They contain a summary of all recent changes to the VAT rules and announce future changes.
A revised online user guide has been published which includes amended guidance on how to register as a scheme administrator or practitioner.
How HMRC will respond to charities and Community Amateur Sports Clubs who have completed old style form R68(i)
The EDI RTI software developer page has been updated to include amended 2012-13 Message Implementation Guides (MIGs).
The RTI technical pack has been updated to include amended 2012-13 artefacts.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in March 2002. Details of any changes to the previous version can be found in paragraph 1.2.