What's new

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.

RSS for Whats New | What is RSS?

28 March

Revised form PP11 Climate Change Levy supplier certificate (PDF 422K)

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.

2013-03-28
Finance Bill 2013

The Finance Bill together with the explanatory notes and other budget related documents has been published today.

2013-03-28
Oil Tax: The additionally-developed oil fields order 2013

The draft statutory instrument, explanatory note and explanatory memorandum have been published for comment. The closing date is 26 April 2013.

2013-03-28
Dishonest conduct by tax agents

From 1 April 2013, new legislation will allow HM Revenue & Customs to address dishonest conduct by tax agents and issue civil penalties.

2013-03-28
agents
Update on General Anti-Abuse Rule (GAAR) Advisory Panel and guidance

Appointment of the Chair of the Advisory Panel, and update on the publication of HMRC's GAAR guidance.

2013-03-28
agents;ct
National Statistics: Tax structure and parameters tables

Tax structure and parameters tables TA1, TA2 and TA4 have now been published.

2013-03-28

27 March

Revised Supplement to Notices 700/1 and 700/11

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.

2013-03-27
PAYE for employers: Real Time Information - March 2013 Pilot Employer Update (PDF 54K)

HMRC has published the latest update for employers taking part in the 2012-13 Real Time Information pilot.

2013-03-27
agents
HMRC Internship Programme (PDF 20K)

Explains the HMRC Internship Programme and the process to follow to apply.

2013-03-27
Completion of 2013-14 Payment Booklet issue

HMRC have now completed bulk despatch of the 2013-14 Payment Booklets to Employers. Read this for action to take if not received.

2013-03-27

26 March

Albania: Double Taxation Agreement signed 26 March 2013

A first time comprehensive Double Taxation Agreement between the UK and Albania was signed in Tirana on 26 March 2013.

2013-03-26
vat;agents
Customs Information Paper (13) 17 (PDF 29K)

Tariff Preference: implementation of a Free Trade Agreement between the EU and Peru.

2013-03-26
IR35 and office-holders

Changes to IR35 legislation to cover office-holders from 6 April 2013.

2013-03-26
Statutory Instrument: SI 2013/661 and Explanatory Memorandum (Opens new window)

The Offshore Funds (Tax) (Amendment) Regulations 2013.

2013-03-26
Statutory Instrument: SI 2013/657 and Explanatory Memorandum (Opens new window)

The Hydrocarbon Oil Duties (Reliefs for Electricity Generation) (Amendments for Carbon Price Support) Regulations 2013.

2013-03-26
Pension Schemes Online Spring 2013 release: forthcoming enhancements

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.

2013-03-26
Statutory Instrument: SI 2013/658 and Explanatory Memorandum (Opens new window)

The Landfill Tax (Amendment) Regulations 2013.

2013-03-26

25 March

Real Time Information: relaxation of reporting arrangements for small businesses

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.

2013-03-25
agents
Statutory Instrument: SI 2013/493 and Explanatory Memorandum (Opens new window)

The Air Passenger Duty (Amendment) Regulations 2013 which provides for the introduction of an annual accounting scheme and an occasional operator scheme.

2013-03-25
Statutory Instrument: SI 2013/489 and Explanatory Memorandum (Opens new window)

The Natural Resources Body for Wales (Tax Consequences) Order 2013.

2013-03-25
Statutory Instrument: 2013/660 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Increase of Registration Limits) Order 2013.

2013-03-25
agents;vat;charities
Notice 179 Motor and heating fuels

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.

2013-03-25
VAT Notice 700/56 Insolvency

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.

2013-03-25
Registering for Self Assessment and getting a tax return

If you are not in business but want to register for Self Assessment, you can use the new online form SA1.

2013-03-25
Revenue & Customs Brief 04/13

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.

2013-03-25
agents

22 March

Summary of responses - Inheritance Tax Simplifying charges on trusts

The summary of responses to the consultation on simplifying charges on trusts has been published today.

2013-03-22
Statutory Instrument: 2013/659 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013.

2013-03-22
vat

21 March

Budget - Corporation Tax: deferral of payment of exit charges – Important correction

Clarification around the operative date for the deferral scheme has now been provided.

2013-03-21
Self Assessment 2012-13 tax return notes

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.

2013-03-21
agents
Notes for NRLY Non-Resident Landlords Scheme - Annual Information Return (PDF 106K)

February 2013 version of the notes for completing form NRLY have now been published.

2013-03-21
agents
Budget 2013: Stamp Taxes Measures

The Chancellor of the Exchequer announced the following Stamp Taxes measures in his Budget on 20 March 2013.

2013-03-21
NRLY Non-Resident Landlords Scheme - Annual Information Return (PDF 449K)

February 2013 version has now been published.

2013-03-21
agents
Statutory Instrument: 2013/558 and Explanatory Memorandum (Opens new window)

The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations 2013.

2013-03-21
agents
Statutory Instrument: 2013/559 and Explanatory Memorandum (Opens new window)

The Social Security (Contributions) (Re-rating) Order 2013.

2013-03-21
agents
National Statistics: Number of residential property transaction completions

Property Transaction completions with value £40,000 completed within the month of February 2013.

2013-03-21
The General Anti-Abuse Rule (GAAR)

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.

2013-03-21
agents
PAYE for employers - reporting in real time: Statutory Instrument SI 2013 no.622 (Opens new window)

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.

2013-03-21
agents
PAYE for employers - reporting in real time: Statutory Instrument SI 2013 no.620 (Opens new window)

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.

2013-03-21
agents
PAYE for employers - reporting in real time: Statutory Instrument SI 2013 no.521 (Opens new window)

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.

2013-03-21
agents
National Statistics: Tax and NICs receipts statistics table

Tax and NICs receipts, information and analysis updates for the month of February.

2013-03-21

20 March

Budget - Tax Information and Impact Note (TIIN) - Important correction

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.

2013-03-20
Budget 2013

The Budget 2013 has been presented by the Chancellor of the Exchequer, George Osborne.

2013-03-20
Corporation Tax forms

An overview of Budget 2013 changes for software developers.

2013-03-20
Budget changes that may affect your Company Tax Return

Find out if the changes to Corporation Tax reliefs, rates and allowances may affect submission of your Company Tax Return online.

2013-03-20
agents;ct
VAT gap for 2011-12 (PDF 68K)

This release includes the second estimate of the VAT gap for 2011-12 based on full year consumer expenditure data.

2013-03-20
vat
National Statistics: Direct effects of illustrative tax changes

The tables provides estimates of the effects of various illustrative tax changes on tax revenues.

2013-03-20
Disadvantaged Areas Relief will be abolished

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.

2013-03-20
stamps

18 March

Statutory Instrument: SI 2013/463 and Explanatory Memorandum (Opens new window)

The Tax Law Rewrite Acts (Amendment) Order 2013.

2013-03-18
ct;agents
Statutory Instrument: SI 2013/430 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Reduced Rate) (Cable-Suspended Passenger Transport Systems) Order 2013.

2013-03-18
vat;agents
Statutory Instrument SI 2013 464 (Opens new window)

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.

2013-03-18
ct
SI 2013/412 - The Value Added Tax (Refund of Tax to the Natural Resources Body for Wales) Order 2013 (Opens new window)

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.

2013-03-18
VAT: Section 33 refunds for the new Welsh Government Funded Body (PDF 16K)

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.

2013-03-18
vat
The Building Society (Core Capital Deferred Shares) Regulations 2013 (Opens new window)

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.

2013-03-18
ct;stamps
Self Assessment and your tax return

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.

2013-03-18
agents
The Capital Gains Tax (Amendment) Regulations 2013 (Opens new window)

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.

2013-03-18
How to submit your Machine Games Duty return online

The guide on how to submit your Machine Games Duty returns online is now available.

2013-03-18

15 March

Tax agents and advisers: Charities for Agents Online

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.

2013-03-15
agents;charities
Charities Online: using Gift Aid scheduled spreadsheets to make repayment claims

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.

2013-03-15
agents;charities
Inheritance Tax quarters calculator for trusts

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.

2013-03-15
Notice 144 Trade imports by post: how to complete Customs documents

The latest version of this notice is now available. It cancels and replaces the previous version in December 2011.

2013-03-15
Early Departure Payments paid by the MoD (PDF 38K)

A Tax Information and Impact Note about Class 1 NICs disregard for Early Departure Payments paid by the MoD has been published.

2013-03-15

14 March

Norway/Spain:Double Taxation Conventions signed 14 March 2013

New comprehensive Double Taxation Conventions with Norway and Spain were signed on 14 March 2013.

2013-03-14
agents;vat;ct
Former tax association president jailed for tax fraud

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.

2013-03-14
Customer Support Consultation (Opens new window)

HMRC is consulting on a new service for customers needing extra support.

2013-03-14
ISA Bulletin 50 (PDF 23K)

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.

2013-03-14
Reporting Offshore Funds (XLS 4.42MB)

The list has now been updated to show funds that have entered the Reporting Fund Regime as at 13 March 2013.

2013-03-14
Revenue & Customs Brief 03/13: Plant and Machinery Allowances - new rules

This Brief seeks comments on draft guidance on new rules for Plant and Machinery Allowances on second hand fixtures.

2013-03-14
UK Regional Trade Statistics for trade in goods with EU and non-EU countries (Opens new window)

UK Regional Trade Statistics for trade in goods with EU and non-EU countries have been released for the fourth quarter of 2012.

2013-03-14
UK Overseas Trade Statistics for trade in goods with EU countries (Opens new window)

UK Overseas Trade Statistics for trade in goods with EU countries have been published for January 2013.

2013-03-14

13 March

Announcement: Delay in the publication of Income Tax deducted from pay

The publication was scheduled for 28 March 2013 has had to be postponed to 30 April 2013.

2013-03-13
agents
Statutory Instrument: SI 2013/267 and Explanatory Memoranda (Opens new window)

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.

2013-03-13
Statutory Instrument: SI 2013/263 and Explanatory Memoranda (Opens new window)

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.

2013-03-13
Employment-Related Shares & Securities Bulletin (PDF 62K)

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.

2013-03-13

12 March

Customs Information Paper (13) 15 (PDF 53K)

Review of Outward Processing Relief (OPR) Customs Procedure Codes.

2013-03-12
Customs Information Paper (13) 14 (PDF 20K)

Inward Processing Update – Discharge of civil aircraft and parts under Customs Code Implementing Regulations 2454/93 Article 544(c).

2013-03-12
Customs Information Paper (13) 12 (PDF 23K)

Concerning a Judgment by the Court of Justice of the European Union (CJEU) concerning the classification of certain types of set-top boxes.

2013-03-12
Customs Information Paper (13) 11 (PDF 18K)

Customs and Excise Law Modernisation Project: An update.

2013-03-12
Customs Information Paper (13) 10 (PDF 22K)

A reminder to traders about completing the C1603 Retrospective Arrival Form.

2013-03-12
Employment-related securities stakeholder forum (PDF 43K)

Minutes of the Employement-Related Securities Forum meeting held on 8 February 2013 has now been published.

2013-03-12
Notice 163 Wine production

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.

2013-03-12
vat;agents
UK Overseas Trade Statistics for trade in goods with non-EU countries (Opens new window)

UK Overseas Trade Statistics for trade in goods with non-EU countries have been published, for January 2013.

2013-03-12

11 March

UK/Ethiopia Double Taxation Convention entered into force on 21 February 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.

2013-03-11
agents
Withdrawal of contacting-out defined contribution (DC) forms

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.

2013-03-11
A guide to the Carbon Price Floor (PDF 70K)

Draft guidance for businesses explaining about the new rate of Climate Change Levy, the Carbon Price Floor.

2013-03-11
vat
Calculating the carbon price support rates of Climate Change Levy and fuel duty (PDF 48K)

A factsheet for Combined Heat and Power stations explaining how to calculate the Carbon Price Support rates of CCL and fuel duty.

2013-03-11
vat
Excise Information Sheet 03/13

Information about use of the Single Transport Contract (STC) simplification when exporting excise goods in duty suspension.

2013-03-11
ISA Bulletin 49 (PDF 23K)

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.

2013-03-11
List 3 updated

HMRC has updated the list professional bodies and learned societies, approved by HM Revenue & Customs (HMRC) for the purposes of Section 344 ITEPA 2003.

2013-03-11
agents
Amended CCL1 Registration form for Climate Change Levy (PDF 152K)

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.

2013-03-11
agents
Notice 550 Air Passenger Duty

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.

2013-03-11
vat;agents
Notice 551 Special Accounting Schemes for Air Passenger Duty

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.

2013-03-11
vat;agents

8 March

Category 1 crude oil values (PDF 19K)

Crude oils that are valued using Price Reporting Agency data, updated February 2013 have now been published.

2013-03-08
Tariff Stop Press Notice 08/13

Changes to Chapters 38 and 85 in Volume 2 of the Tariff.

2013-03-08
Draft regulations relating to Capital Gains Tax

Draft regulations have been published today for the amendment of regulation 15 of the Capital Gains Tax Regulations 1967.

2013-03-08
agents;charities;ct
VAT: online registration and the threshold for non-UK established businesses (PDF 43K)

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.

2013-03-08
vat;agents

7 March

Customs Information Paper (13) 16 (PDF 34K)

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.

2013-03-07
News Release: Child Benefit reminder for higher income earners

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.

2013-03-07
agents
Tariff Stop Press Notice 07/13

Changes to Chapter 20 in Volume 2 of the Tariff.

2013-03-07
Earning over £50,000 and still receiving Child Benefit?

If you act now you may not need to declare your Child Benefit payments for future tax years.

2013-03-07
agents

6 March

Tariff Stop Press Notice 05/13

Changes to various Chapters in Volume 2 of the Tariff.

2013-03-06
VAT1 (Notes) - notes to help you apply for VAT registration (PDF 797K)

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.

2013-03-06
agents;vat

5 March

CTF Bulletin 67 (PDF 33K)

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.

2013-03-05
News Release: Online RTI week

Employers are being offered interactive support on Real Time Information (RTI) in a week-long Twitter Q&A from HM Revenue & Customs (HMRC).

2013-03-05
agents
News Release: Extra 10 years in jail for £38 million fraudster

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.

2013-03-05

4 March

Guidance tax treatment of payments following share capital reduction (PDF 40K)

The tax treatment of payments to individuals and other non-corporates following share capital reduction.

2013-03-04
agents;charities
Notice 800 CAP Exports

The latest version of this notice has now been published. This notice cancels and replaces the previous version in March 2012.

2013-03-04
Statutory Instrument: SI 2013/280 (Opens new window)

Order applying interest to the late payment of penalties imposed on dishonest tax agents with effect from 1 April 2013.

2013-03-04
agents
Amendments to the Community Amateur Sports Clubs qualifying rules

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.

2013-03-04
agents;charities
Statutory Instrument: SI 2013/279 (Opens new window)

Order to bring Schedule 38 of the Finance Act 2012 (Tax agents: dishonest conduct) into effect from 1 April 2013.

2013-03-04
agents
New address for requesting Enterprise Management Incentives advance assurances

The contact address for advance assurance requests for Enterprise Management Incentives has changed from 4 March 2013.

2013-03-04

1 March

Customs Information Paper (13) 13 (PDF 22K)

Changes to HMRC offices dealing with Customs Clearances of vehicle imports.

2013-03-01
Air Passenger Duty - 1 April 2013 changes (PDF 14K)

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.

2013-03-01
PAYE Real Time Information: February 2013 Pilot Employer update (PDF 62K)

HMRC has published the latest update for employers taking part in the 2012-2013 Real Time Information pilot.

2013-03-01
vat;agents

Dec | Jan | Feb | Mar | Apr | May