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.

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31 March

Statutory Instrument: SI 712 and Explanatory Memorandum (Opens new window)

The Qualifying Care Relief (Specified Social Care Schemes) Order 2011.

2011-03-31
Disclosure of Tax Avoidance Schemes: client lists

Updated guidance is published in relation to client lists.

2011-03-31
Tax Consultation Framework (PDF 46K)

The Tax Consultation Framework has now been published.

2011-03-31
Tariff Stop Press Notice 16/11

April EURO rate for the trade

2011-03-31
Summary of Responses: The Government's Tax Consultation Framework

A summary of responses has been published for the consultation on the Government's draft Tax Consultation Framework. This was published for comments from 9 December 2010 until 23 February 2011. The document includes the finalised Framework.

2011-03-31
Finance Bill 2011

Finance Bill 2011 and documents relating to Pensions, Bank Levy, Associated Company rules, Junior ISAs, Fuel Duty, Disguised Remuneration and Data Gathering Powers &Security of PAYE and NICs have been published today.

2011-03-31
agents
Bank Levy

Draft regulations and updated guidance that deal with the collection and management of the Bank Levy have been published.

2011-03-31
agents
Toolkits to help minimise common errors

Two more toolkits have been published to make it easier for tax agents and advisers to get their clients' tax returns right. These toolkits cover Capital Gains Tax for shares and Income Tax losses.

2011-03-31
agents
National Statistics: Tax structure and parameters

Statistics as pre-announced are now available.

2011-03-31
Income Tax statistics and distributions

Statistics for PAYE deducted from pay as pre-announced are now available.

2011-03-31
Corporate Tax: PRT and Government revenues

Statistics for PRT and Government revenues from UK oil and gas production as pre-announced are now available.

2011-03-31
Online Services: Notes for Payroll Software Developers (PDF 86K)

The latest edition of the Notes for Payroll Software Developers (Series 12, Number 8 - March 2011) is now available.

2011-03-31
agents

30 March

Vacancies within Customer Operations (various locations)

Assistant Officer (AO) and Admin Assistant (AA) vacancies in several Customer Operations locations for both day time and evening positions.

2011-03-30
Procurement Dataset - All new items of HMRC spending over £25,000

The revised spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of February 2011.

2011-03-30
Non-Resident Landlord Bulletins (PDF 23K)

Information bulletin 3 is now on the website.

2011-03-30
Stamp Duty Land Tax (SDLT) on residential transactions where chargeable consideration exceeds £1 million

Information about when the new five per cent rate of SDLT applies to £1 million residential properties.

2011-03-30
stamps; agents
Customs Information Paper (11) 30A

New controls on feed & food imports from Japan.

2011-03-30
New Gift Aid forms

These replace the current forms on your 2009 Gift Aid Toolkit CD and the internet, including the repayment form R68. You can download the new forms from our website and complete them on your computer.

2011-03-30
charities

29 March

Working Together publication - issue 42 (PDF 311K)

The latest issue of the publication for tax agents and advisers published by HM Revenue & Customs (HMRC) in association with the Working Together partner representative bodies is now available.

2011-03-29
agents
EQIA on Easter privilege leave in Northern Ireland for HMRC employees (PDF 57K)

Final Report and Action Plan for the Proposals for Amendments to HMRC Northern Ireland Employees' Easter Public Holiday Leave.

2011-03-29
Corporation Tax - HMRC recognised commercial software

A list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service.

2011-03-29
agents
National Statistics: Corporate Tax

Statistics as pre-announced are now available.

2011-03-29

28 March

Turks and Caicos Islands: Entry into force of the Tax Information Exchange Arrangement with the Turks and Caicos Islands

A Tax Information Exchange Arrangement between the United Kingdom and the Turks and Caicos Islands signed in London on 22 July 2009 entered into force on 25 January 2011.

2011-03-28
Statutory Instrument: SI 721 and Explanatory Memorandum (Opens new window)

The Tax Credits (Miscellaneous Amendments) Regulations 2011 and Explanatory Memorandum.

2011-03-28
Customs Information Paper (11) 23

Ozone Depleting Substances (ODS) - Introduction of Electronic Licences.

2011-03-28
Customs Information Paper (11) 30

New EU import procedures introducing increased checks on feed and food imports from Japan coming into force on 28 March 2011.

2011-03-28
VAT Notice 700/46 - Agricultural Flat Rate Scheme

This notice has been updated and replaces the previous version in January 2002 and any subsequent updates.

2011-03-28
agents; vat
Corporation Tax forms

An overview of Budget 2011 changes for software developers.

2011-03-28
agents
Statutory Instrument 2011/898 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2011.

2011-03-28
No Employer Annual Return for 2010-11? Notify HMRC now

An easy to complete email form is now available to help employers or their agents to notify HM Revenue & Customs (HMRC) if they have no 2010-11 Employer Annual Return to make.

2011-03-28
agents
IPCC consultation on Statutory Guidance for HMRC

The Independent Police Complaints Commission (IPCC) have published Statutory Guidance for HM Revenue & Customs (HMRC) linked to The Revenue and Customs (Complaints and Misconduct) Regulations 2010 on their website for comment.

2011-03-28

25 March

Revenue & Customs Brief 16/11

The Government intends to legislate to give statutory effect to ESC 3.2.2. This brief sets out the timetable for legislating and how the ESC should be interpreted in the interim.

2011-03-25
vat; agents

24 March

National statistics: Corporate Tax: Research and Development Tax Credits

Statistics as pre-announced are now available.

2011-03-24
National statistics: Corporate Venturing Scheme

Statistics as pre-announced are now available.

2011-03-24
National statistics: Venture Capital Trusts

Statistics as pre-announced are now available.

2011-03-24
National statistics: Enterprise Investment Scheme

Statistics as pre-announced are now available.

2011-03-24
Customer Experience Score data

Published data showing HM Revenue & Customs Customer Experience Score.

2011-03-24

23 March

ISA Bulletin 30 (PDF 24K)

The latest ISA Bulletin is now available. It contains an article on the indexation of the annual ISA subscription limits for 2012-13 onwards.

2011-03-23
National statistics: Tax receipts and taxpayers

Statistics as pre-announced are now available.

2011-03-23
National statistics: Tax expenditures and ready reckoners

Statistics as pre-announced are now available.

2011-03-23
Statutory Instrument 2011/732 and Explanatory Memorandum(Opens new window)

The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2011 (SI2011/732).

2011-03-23
Statutory Instrument 2011/733 and Explanatory Memorandum (Opens new window)

The Registered Pension Schemes (Transfer of Sums and Assets)(Amendment) Regulations 2011.

2011-03-23
Statutory Instrument: SI 2011/684 and Explanatory Memorandum (Opens new window)

The Climate Change Levy (General) (Amendment) Regulations 2011.

2011-03-23
News Release: £140m VAT fraudsters jailed for 37½ years (Opens new window)

The men from London, Berkshire & Gloucester were jailed for their involvement in failing to pay over £140m of VAT due to HM Revenue & Customs (HMRC), after HMRC investigators uncovered their multi-million pound fraudulent activities.

2011-03-23

22 March

VAT online service downtime

The VAT online service will be unavailable from Monday 4 April until 06.00 Wednesday 6 April to allow for IT upgrades. Submit your online VAT Return before 4 April to meet the due date for submission.

2011-03-22
agents; vat
Statutory Instrument: SI 698 and Explanatory Memorandum (Opens new window)

The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2011.

2011-03-22
News Release: Eight more years for Tax Fraudster Mastermind (Opens new window)

Convicted fraudster Craig Johnson, who has failed to fully repay a £26million confiscation order imposed after he was convicted of a £20million 'missing trader' VAT fraud has been sentenced to a further 8 years in jail.

2011-03-22
Statutory Instrument: SI 701 (C26) and Explanatory Memorandum (Opens new window)

The Finance Act 2009, Sections 101 to 103 (Income Tax Self Assessment) (Appointed Days and Transitional and Consequential Provisions) Order 2011.

2011-03-22
Corporation Tax - HMRC recognised commercial software

A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.

2011-03-22
Disclosure of Inheritance Tax Avoidance Schemes

The Disclosure Regime is extended with effect from 6 April 2011 to require the disclosure of certain Inheritance Tax avoidance schemes.

2011-03-22
agents
Statutory Instrument: SI 702 (C27) and Explanatory Memorandum (Opens new window)

The Finance Act 2009, Schedules 55 and 56 (Income Tax Self Assessment and Pension Schemes) (Appointed Days and Consequential and Savings Provisions) Order 2011.

2011-03-22
Statutory Instrument: SI 703 (C28) and Explanatory Note (Opens new window)

The Finance (No 3) Act 2010, Schedules 10 and 11 (Income Tax Self Assessment and Pension Schemes) (Appointed Days) Order 2011.

2011-03-22
Property Transactions

Statistics as pre-announced are now available.

2011-03-22
Tax receipts and taxpayers

Statistics as pre-announced are now available.

2011-03-22

21 March

PAYE for Employers: Viewing 2011-12 student loan notices online

The guidance for employers who view their student loan notices online has been updated.

2011-03-21
agents
Corporation Tax - HMRC recognised commercial software

A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax Online service.

2011-03-21
agents
Revenue & Customs Brief 24/10

Company Tax Returns must be submitted on the required date to avoid a late-filing penalty.

2011-03-21
agents; vat
Revenue & Customs Brief 13/11

This Brief announces a simplification of the 'change in use' provisions that will take effect from 1 March 2011.

2011-03-21
vat; agents
Statutory Instrument: SI 777 and Explanatory Memorandum (Opens new window)

The Finance (No 3) Act 2010, Schedule 13 (Record Keeping, Time Limits and Information and Inspection Powers) (Appointed Day and Transitional Provision) Order 2011 (Excise).

2011-03-21
Qualifying Recognised Overseas Pension Schemes (QROPS)(PDF 146K)

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

2011-03-21
agents
Specialist Publications

Two new tax credits documents have been published - the 2011 annual review and HM Treasury annual report to Parliament.

2011-03-21

18 March

Customs Information Paper (11) 22

EU wide mercury export ban coming into force on 15 March 2011.

2011-03-18
Stamp Duty Land Tax is changing

Details the new identification details now required to make an SDLT return.

2011-03-18
stamps; agents
Software Developers

Update to 2010/11 Self Assessment Technical pack.

2011-03-18
agents

17 March

Customs Information Paper (11) 21

HM Revenue & Customs introduced a new bank account for HMRC FAS in March 2009. The old Bank of England account will close at the end of March 2011 and it is therefore essential that all future HMRC FAS CHAPS and Bacs payments are made using the new account details.

2011-03-17
Revised Notice 179 (January 2011)

This notice cancels and replaces Notice 179 (December 2009). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2011-03-17
vat; agents
Revised Notice 263 (January 2011)

The latest version of this notice now available. This notice cancels and replaces the previous version in April 2010.

2011-03-17
vat; agents
Revised Notice 192 (January 2011)

The latest version of this notice is now available. This notice cancels and replaces the previous version in August 2009.

2011-03-17
vat; agents
Statutory Instrument 729 and Explanatory Memorandum (Opens new window)

The Income Tax (Pay As You Earn) (Amendment) Regulations 2011.

2011-03-17
CTF Bulletins

CTF Bulletins 53 and 54 are now available from the website.

2011-03-17
Statutory Instrument: SI 661 and Explanatory Memorandum (Opens new window)

The Finance (No 3) Act 2010, Schedule 2 (Appointed Day) Order 2011 (Venture Capital Schemes).

2011-03-17
Statutory Instrument: SI 660 and Explanatory Memorandum (Opens new window)

The Venture Capital Trust (Winding Up and Mergers) (Tax) (Amendment) Regulations 2011.

2011-03-17

16 March

New Current Vacancies

Three new Specialised Roles in Risk & Intelligence have been advertised.

2011-03-16
Statutory Instrument: SI 711 and Explanatory Memorandum (Opens new window)

The Taxes etc. (Fees for Payment by Internet) Regulations 2011.

2011-03-16
Customs Information Paper (11) 18

Customs warehousing - temporary removal of items like works of art, antiques, etc.

2011-03-16
Customs Information Paper (11) 17

Latest consolidated draft legal text of the Modernised Customs Code Implementing Provisions (MCCIPs).

2011-03-16
Pecyn y Cyflogwr 2010-11

Diben Pecyn y Cyflogwr yw eich cynorthwyo i baratoi a chyflwyno eich Datganiad Blynyddol y Cyflogwr (P35 a P14), dechrau'r flwyddyn dreth newydd ar 6 Ebrill 2011 a gweithredu eich cyflogres o ddydd i ddydd.

2011-03-16
Revised Notice 705A (March 2011)

This notice has been updated and replaces the previous version in March 2004 and any subsequent updates.

2011-03-16
vat; agents
Revised Notice 705 (March 2011)

The latest version of Notice 705 is now available. This notice cancels and replaces the previous version in March 2004 and any subsequent updates.

2011-03-16
vat; agents

15 March

Corporation Tax on chargeable gains - Indexation Allowance

Tables showing the Indexation Allowance for assets disposed of in January 2011 are now available.

2011-03-15
agents
VAT Notes No 1 2011

HM Revenue & Customs (HMRC) publish VAT Notes quarterly. They contain a summary of all recent changes to the VAT rules and announce future changes.

2011-03-15
vat; agents
Corporation Tax - HMRC recognised commercial software

A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax Online Service.

2011-03-15
Tariff Stop Press Notice 15/11

Amendments to volume 2 of the printed Tariff and CHIEF applicable from 1 March 2011.

2011-03-15
Oils deferment account payments - April 2011

Important information for deferment account holders who submit HO10 returns and pay by Bacs.

2011-03-15

14 March

What do you think of the HMRC website?

We want to know what our customers think of the website and this is your chance to have your say. Your answers will help us identify what works well, where we can make improvements to meet your needs and allow us to identify best practice by comparing responses to similar surveys across government.

2011-03-14
Stamp Duty Reserve Tax - Eurobonds and CREST Depository Interests

This newsletter follows up Euroclear UK and Ireland (‘Euroclear’) Operational Bulletins numbers 1649 (27 January 2010) and 1732 (10 December 2010).

2011-03-14
stamps
Customs Information Paper (11) 20

Transfer of the National Ships Reports Unit from Tilbury to the National Clearance Hub, Salford.

2011-03-14
Changes to Pension Schemes Online (PDF 169K)

HM Revenue & Customs have published the spring 2011 IT release for Pension Schemes Online.

2011-03-14
agents
Reporting Offshore Funds (XLS 1.7MB)

The list of funds that have applied to enter the reporting fund regime as at 28 February 2011 has been updated.

2011-03-14
List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASCs has been updated.

2011-03-14
charities; agents

11 March

Corporation Tax - HMRC recognised commercial software

List of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.

2011-03-11
agents
Corporation Tax Online - making a 'reasonable excuse' claim

HM Revenue & Customs has published updated guidance and a new form to help you make a 'reasonable excuse' claim in appropriate circumstances, if you are unable to submit your online Company Tax Return on time from 1 April 2011.

2011-03-11
agents
Revenue & Customs Brief 11/11

The purpose of this is brief is to explain some changes that are being made to the legislation relating to the evidencing of Climate Change Levy (CCL) reliefs and exemptions.

2011-03-11
HMRC Online Services

HMRC Online Services will be unavailable from Saturday 2 April until 06.00 Wednesday 6 April to allow for IT upgrades. All services will be affected including Corporation Tax, Self Assessment, PAYE and VAT. Detailed information on timings will be confirmed.

2011-03-11
vat; agents

10 March

Distributing Offshore Funds (XLS 1.50MB)

The list of funds that have been approved as distributing offshore funds have been updated.

2011-03-10
Category 1 crude oil values

Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.

2011-03-10
Partnership Tax Returns with missing UTRs for non-UK resident partners

New contact information for paper partnership tax returns with missing Unique Taxpayers Reference numbers (UTR's) for non-UK resident partners.

2011-03-10
agents
Entry into force of the Tax Information Exchange Arrangement with Anguilla (PDF 54K)

A Tax Information Exchange Arrangement between the United Kingdom and Anguilla signed in London on 20 July 2009 entered into force on 17 February 2011.

2011-03-10
agents
News Release: Latest UK Regional Trade Estimates (opens new window)

UK Regional Trade in Goods estimates are released today, for the fourth quarter 2010.

2011-03-10
Customs Information Paper (11) 19

A derogation from the normal preferential Rules of origin for certain fisheries products exported from St Pierre and Miquelon which are released to free circulation in the EU during the period 1 February 2011 to 31 January 2019.

2011-03-10
Amended version of Notice 718 The VAT Margin Scheme and Global Accounting

We have updated the notice to reflect changes to the VAT rate and invoicing requirements.

2011-03-10
vat; agents
Amended version of Notice 718/1 The VAT Margin Scheme on second-hand cars and other vehicles

We have updated the notice to reflect changes to the VAT rate and invoicing requirements.

2011-03-10
vat; agents
Amended version of Notice 718/2 The VAT Auctioneers Scheme

We have update the notice to reflect changes to the VAT rate and invoicing requirements.

2011-03-10
vat; agents

9 March

VAT rate change

The standard rate of VAT increased from 17.5 per cent to 20 per cent on 4 January 2011. Find out how to account for the old and new rates if your VAT Return spans 4 January.

2011-03-09
vat; agents
Changes to Flat Rate Scheme percentages

Find out how the Flat Rate Scheme percentages have changed, as a result of the increase in the standard rate of VAT to 20 per cent on 4 January 2011.

2011-03-09
vat; agents
Preventing Avoidance – Plant and Machinery Leasing

The Government announced new legislation effective from today to tackle an aggressive tax avoidance scheme involving the leasing of plant and machinery.

2011-03-09

8 March

Stamp Duty Land Tax Manual - updates to guidance

Partnership guidance in the SDLT manual has been updated - 3 March 2011.

2011-03-08
stamps;agents
Procurement Dataset - all new items of HMRC spending over £25,000

The revised spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of May 2010.

2011-03-08
Improved Collection of National Insurance Contributions from the Self-Employed (PDF 141K)

Impact Assessment for the Improved Collection of National Insurance Contributions from the Self-Employed.

2011-03-08
Summary of HMRC Responses: Extra Statutory Concessions

HM Revenue & Customs has published a combined summary of responses for the Extra Statutory Concessions - third technical consultation on draft legislation and the consultation on draft legislation for the equitable liability concession.

2011-03-08
News Release: April changes for Corporation Tax (Opens new window)

Companies across the UK are being reminded of important changes to Corporation Tax (CT) filing and payment, which come into effect next month.

2011-03-08
agents
Customs Information Paper (11) 15

The requirement to become an approved exporter, for preferential origin purposes, in order to be able to issue the necessary proof of origin for goods exported under the preferential trade arrangements in the EU-South Korea FTA.

2011-03-08

7 March

Revised Partial Exemption Framework for HEIs (PDF 215K)

This Framework provides guidance on formulating Partial Exemption (PE) methods for Higher Education Institutions.

2011-03-07
CWF1 (PDF 55K)

Dod yn hunangyflogedig a chofrestru ar gyfer cyfraniadau Yswiriant Gwladol a/neu dreth.

2011-03-07

4 March

Oman: Protocol to the Double Taxation Agreement (PDF 92K)

The Protocol to the UK/Oman Double Taxation Agreement, which was signed on 26 November 2009, entered into force on 9 January 2011.

2011-03-04
agents
Pensions Savings - Changes to the annual allowance

More information including a revised Tax Information and Impact Note and draft legislation published on 3 March.

2011-03-04
agents
Tariff Stop Press Notice 14/11

Commodity Code changes in Chapters 03 and 16.

2011-03-04
Statutory Instrument: SI 225 and Explanatory Memorandum (Opens new window)

The Social Security (Contributions)(Amendment) Regulations 2011.

2011-03-04
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 116K)

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

2011-03-04
agents

3 March

Customs Information Paper (11) 16

Update on the EU position regarding the ICS leniency period and the Government Gateway (GG) authentication error.

2011-03-03
Corporation Tax - HMRC recognised commercial software

List of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.

2011-03-03
Tariff Notice 01/11

OJ C41 dated 10 February 2011 added a new text to video tuners, heading 85287111 to 85287119.

2011-03-03
Spotlights

A new article warns about defective employee benefit trust arrangements that seek to avoid tax on income by circumventing new laws about to be introduced.

2011-03-03
Form BD 600 Promoter's Monthly Return

A single return form covering Lottery Duty payable from the National Lottery within each monthly accounting period.

2011-03-03
Bank Levy (PDF 17K)

HM Revenue & Customs invites relevant groups to nominate the entity that they wish to be 'the responsible member' for the purposes of the Bank Levy.

2011-03-03
agents
Revised Notice 832 Tariff Preferences: Rules of origin for Mexico

This notice explains and lists the rules of origin to be satisfied for goods to qualify for preferential treatment.

2011-03-03
Tariff Stop Press Notice 13/11

Commodity Code changes for Chapter 3 and 16.

2011-03-03

2 March

Revenue & Customs Brief 10/11

This Brief outlines the National Insurance implications for the entertainment industry following The First Tier Tribunal decision in the case of ITV Services Ltd (TC/2009/10166)

2011-03-02
vat;agents
Chwefror 2011 Rhifyn 37 (PDF 666K)

Helo a chroeso i rifyn arall o Fwletin y Cyflogwr sy'n cynnwys llawer o wybodaeth ddefnyddiol, nodiadau atgoffa a manylion ynghylch ychydig o'r cymorth sydd ar gael ar eich cyfer i'ch cynorthwyo i gyflawni eich yrwymiadau cyflogres i CThEM.

2011-03-02
VAT Notice 701/21A - Investment gold coins

This notice has been updated and replaces the previous version in January 2010 and any subsequent updates.

2011-03-02
vat;agents

1 March

Statutory Instrument: SI 254 (Opens new window)

The Value Added Tax (Amendment) Regulations 2011.

2011-03-01
Corporation Tax - HMRC recognised commercial software

Click here for a list of HMRC recognised commercial software that is compatible with the new Corporation Tax Online service.

2011-03-01
agents
List 3 (PDF 462K)

The List 3 has been updated to include the titles of those professional bodies that have been approved under S344 ITEPA 2003 up to 31 January 2011.

2011-03-01
agents
Employers - download new Basic PAYE Tools now (Opens new window)

The PAYE Tools (formerly the employer CD-ROM) are now available to download. Employers can use these to help them complete their 2010-11 payroll and start the 2011-12 tax year.

2011-03-01
agents
Tariff Stop Press Notice 12/11

Industrial Euro rate for March 2011.

2011-03-01

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