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.
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Revised form PP11 has now been published for businesses to use when calculating their liability to Climate Change Levy and any reliefs they are entitled to. The form has been updated so that users now have the option to complete the form on screen.
The Finance Bill together with the explanatory notes and other budget related documents has been published today.
The draft statutory instrument, explanatory note and explanatory memorandum have been published for comment. The closing date is 26 April 2013.
From 1 April 2013, new legislation will allow HM Revenue & Customs to address dishonest conduct by tax agents and issue civil penalties.
Appointment of the Chair of the Advisory Panel, and update on the publication of HMRC's GAAR guidance.
Tax structure and parameters tables TA1, TA2 and TA4 have now been published.
The latest version of this supplement has now been published. This supplement cancels and replaces the previous version in April 2012. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
HMRC has published the latest update for employers taking part in the 2012-13 Real Time Information pilot.
Explains the HMRC Internship Programme and the process to follow to apply.
HMRC have now completed bulk despatch of the 2013-14 Payment Booklets to Employers. Read this for action to take if not received.
A first time comprehensive Double Taxation Agreement between the UK and Albania was signed in Tirana on 26 March 2013.
Tariff Preference: implementation of a Free Trade Agreement between the EU and Peru.
Changes to IR35 legislation to cover office-holders from 6 April 2013.
The Offshore Funds (Tax) (Amendment) Regulations 2013.
The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2013.
HM Revenue & Customs have made a number of enhancements to Pension Schemes Online to be implemented from 6 April 2013. The online service will be unavailable for a few days around this date to allow these changes to be made.
The Landfill Tax (Amendment) Regulations 2013.
HMRC has published more information about transitional arrangements to allow a relaxation of reporting arrangements for small businesses (those with fewer than 50 employees) until 5 October 2013.
The Air Passenger Duty (Amendment) Regulations 2013 which provides for the introduction of an annual accounting scheme and an occasional operator scheme.
The Natural Resources Body for Wales (Tax Consequences) Order 2013.
The Value Added Tax (Increase of Registration Limits) Order 2013.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in October 2012. 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 2012. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
If you are not in business but want to register for Self Assessment, you can use the new online form SA1.
This Brief explains HM Revenue & Customs' view on the tax treatment of payments of 'trail commission' passed on to investors in Collective Investment Schemes and other associated investment products including life insurance policies.
The summary of responses to the consultation on simplifying charges on trusts has been published today.
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013.
Clarification around the operative date for the deferral scheme has now been provided.
HM Revenue & Customs are sending out brief versions of some Self Assessment notes with tax returns this year. These focus on areas customers sometimes get wrong, and use everyday language and visuals to help.
February 2013 version of the notes for completing form NRLY have now been published.
The Chancellor of the Exchequer announced the following Stamp Taxes measures in his Budget on 20 March 2013.
February 2013 version has now been published.
The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2013.
The Social Security (Contributions) (Re-rating) Order 2013.
Property Transaction completions with value £40,000 completed within the month of February 2013.
The GAAR has been introduced to help HM Revenue & Customs tackle tax avoidance. It will apply to tax arrangements entered into on or after Royal Assent of Finance Bill 2013. Guidance has been published to support the legislation.
The Social Security (Contributions) (Amendment and Application of Schedule 38 to the Finance Act 2012) Regulations 2013 - updated regulations for reporting PAYE information in real time will come into force on 6 April 2013.
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013 - updated regulations for reporting PAYE information in real time will come into force on 6 April 2013.
The Income Tax (Pay As You Earn) (Amendment) Regulations 2013 - updated regulations for reporting PAYE information in real time will come into force on 6 April 2013.
Tax and NICs receipts, information and analysis updates for the month of February.
Corporation Tax: deferral of payment of exit charges. An amended TIIN will be published on 21 March to confirm that the operative date is 11 December 2012 and not 11 March 2012 as published.
The Budget 2013 has been presented by the Chancellor of the Exchequer, George Osborne.
Find out if the changes to Corporation Tax reliefs, rates and allowances may affect submission of your Company Tax Return online.
This release includes the second estimate of the VAT gap for 2011-12 based on full year consumer expenditure data.
The tables provides estimates of the effects of various illustrative tax changes on tax revenues.
Disadvantaged Areas Relief will be abolished for transactions with an effective date on or after 6 April 2013. All claims to this relief must be made on or before 5 May 2014.
The Tax Law Rewrite Acts (Amendment) Order 2013.
The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013.
The Capital Allowances (First-year Tax Credits) Order 2013 extending capital allowances first-year tax credits to 31 March 2018 comes into effect from 28 March 2013.
The Statutory Instrument will add the Natural Resouces Body for Wales to the list of public bodies in section 33(3) VAT Act 1994 that are entitled to VAT refunds in respect of their non-business activities.
The Statutory Instrument will add the Natural Resources Body for Wales to the list of public bodies in section 33(3) VAT Act 1994 that are entitled to VAT refunds in respect of their non-business activities.
These regulations make changes to ensure that building societies core tier one deferred share capital is taxed in the same way as ordinary share capital.
HM Revenue & Customs is spreading the issue of 2012-13 paper tax returns throughout April, to help us answer your calls. If you need a return straight away, you can register and send it online or download the forms.
Legislation to remove the requirement that a person must be resident, ordinarily resident or carry on a trade in the United Kingdom in order to be joined as a third party to an appeal or make an application to be joined.
The guide on how to submit your Machine Games Duty returns online is now available.
Read about using the new charities online service which will be launched on 22 April. This service will allow authorised agents to make Gift Aid or other tax repayment claims on behalf of charities and Community Amateur Sports Clubs.
Guides on how to get, use and save the schedule spreadsheets you need to make repayment claims using the Charities Online Service are published today. The service will be available from 22 April 2013.
There is a new calculator you can use to quickly work out the number of complete quarters (three month periods) within a ten-year cycle for the purposes of charging or relieving Inheritance Tax on a relevant property trust.
The latest version of this notice is now available. It cancels and replaces the previous version in December 2011.
A Tax Information and Impact Note about Class 1 NICs disregard for Early Departure Payments paid by the MoD has been published.
New comprehensive Double Taxation Conventions with Norway and Spain were signed on 14 March 2013.
A former president of the Association of Taxation Technicians (ATT) and a fellow company director have been jailed for eight and half years each for a £5 million pension scheme tax fraud.
HMRC is consulting on a new service for customers needing extra support.
The latest ISA Bulletin has been published, it contains an article on the consultation about expanding the list of qualifying investments for stocks and shares ISAs to include shares traded on small and medium-sized enterprise (SME) equity markets.
The list has now been updated to show funds that have entered the Reporting Fund Regime as at 13 March 2013.
This Brief seeks comments on draft guidance on new rules for Plant and Machinery Allowances on second hand fixtures.
UK Regional Trade Statistics for trade in goods with EU and non-EU countries have been released for the fourth quarter of 2012.
UK Overseas Trade Statistics for trade in goods with EU countries have been published for January 2013.
The publication was scheduled for 28 March 2013 has had to be postponed to 30 April 2013.
The Individual Savings Account (Amendment) Regulations 2013. S.I. 2103/267. Increase to the annual subscription limits for ISAs and Junior ISAs for 2013/14.
The Child Trust Funds (Amendment) Regulations 2013. S.I. 2103/263. Increase to the annual subscription limits for CTFs for 2103/14 and removal of fortnightly CTF provider returns.
The seventh Employment-Related Shares & Securites Bulletin providing information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes has been published.
Review of Outward Processing Relief (OPR) Customs Procedure Codes.
Inward Processing Update – Discharge of civil aircraft and parts under Customs Code Implementing Regulations 2454/93 Article 544(c).
Concerning a Judgment by the Court of Justice of the European Union (CJEU) concerning the classification of certain types of set-top boxes.
Customs and Excise Law Modernisation Project: An update.
A reminder to traders about completing the C1603 Retrospective Arrival Form.
Minutes of the Employement-Related Securities Forum meeting held on 8 February 2013 has now been published.
The latest version of this notice is now available. It cancels and replaces the previous version in August 2012. Details of any changes to the previous version can be found in paragraph 1.2.
UK Overseas Trade Statistics for trade in goods with non-EU countries have been published, for January 2013.
Double Taxation Convention between the United Kingdom and the Federal Democratic Republic of Ethiopia, which was signed in London on 9 June 2011, entered into force on 21 February 2013.
Following the abolition of contracting out on a defined contribution basis there is no longer a requirement for pension schemes to notify HM Revenue & Customs of any arrangements which are made after this date to secure former protected rights.
Draft guidance for businesses explaining about the new rate of Climate Change Levy, the Carbon Price Floor.
A factsheet for Combined Heat and Power stations explaining how to calculate the Carbon Price Support rates of CCL and fuel duty.
Information about use of the Single Transport Contract (STC) simplification when exporting excise goods in duty suspension.
The latest ISA Bulletin is now available. It contains articles on the ISA investment allowance for the tax year 2013-14 and the action to be taken on the death of an ISA investor.
HMRC has updated the list professional bodies and learned societies, approved by HM Revenue & Customs (HMRC) for the purposes of Section 344 ITEPA 2003.
HM Revenue & Customs have published a revised CCL1 registration form for Climate Change Levy for businesses wanting to register for the new Carbon Price Support rate of the tax.
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 latest version of this notice has now been published. This notice cancels and replaces the previous version in October 2010. Details of any changes to the previous version can be found in paragraph 1.2.
Crude oils that are valued using Price Reporting Agency data, updated February 2013 have now been published.
Draft regulations have been published today for the amendment of regulation 15 of the Capital Gains Tax Regulations 1967.
HM Revenue & Customs has published an updated Tax Information and Impact Note about VAT online registration and the removal of the threshold for non-UK established businesses.
Update 1 - announcement of some of the key recommendations of the ERTS and Temporary Storage Policy Review being implemented ahead of publication of the formal Review Report.
HM Revenue and Customs (HMRC) is today reminding people with an income over £60,000 whose family is still receiving Child Benefit to opt out before 28 March if they wish to avoid filling in a tax return and repaying the benefit for the 2013/14 tax year.
If you act now you may not need to declare your Child Benefit payments for future tax years.
VAT1 Notes revised to reflect changes made to the VAT1 form. The VAT1 form now includes an additional box for businesses established outside the UK.
CTF Bulletin 67 is now available on the HM Revenue & Customs website, providing details of the new CTF Investment Limit, Fortnightly Returns, CTF Annual Statistics and latest Quarterly Statistics.
Employers are being offered interactive support on Real Time Information (RTI) in a week-long Twitter Q&A from HM Revenue & Customs (HMRC).
Convicted criminal Jasbinder Bedesha will be spending a further 10 years in jail for failing to pay a £14 million confiscation order after a hearing last week at Leamington Spa Crown Court.
The tax treatment of payments to individuals and other non-corporates following share capital reduction.
The latest version of this notice has now been published. This notice cancels and replaces the previous version in March 2012.
Order applying interest to the late payment of penalties imposed on dishonest tax agents with effect from 1 April 2013.
The Government has announced it intends to amend the law to make the Community Amateur Sports Clubs qualifying conditions clearer for sports clubs. A HM Revenue & Customs consultation document will be published in the spring.
Order to bring Schedule 38 of the Finance Act 2012 (Tax agents: dishonest conduct) into effect from 1 April 2013.
The contact address for advance assurance requests for Enterprise Management Incentives has changed from 4 March 2013.
Changes to HMRC offices dealing with Customs Clearances of vehicle imports.
Following the extension of Air Passenger Duty to private jets and smaller aircraft from 1 April 2013, this note summarises the changes that may affect operators of such aircraft.
HMRC has published the latest update for employers taking part in the 2012-2013 Real Time Information pilot.
