What's new
This page shows what has been recently added to the site. For other listings please see our News Releases, Online Service Headlines, Indirect taxes and duties updates and Guides and Business Briefs of ongoing changes and reforms to general tax and duty.
31 March
Comments are invited on the draft legislation which is aimed at preventing organisations unable to fully recover the VAT they incur from entering into schemes or arrangements to avoid the effect of the standard rate of VAT reverting to 17.5 per cent.
This bulletin gives guidance on the extension of the time limit for Icesave ISA savers to re-invest in an ISA. The time limit has been extended from 5 April 2009 to 5 October 2009.
Tax Law Rewrite's Bill 5 received Royal Assent on 26 March and becomes the Corporation Tax Act 2009. Links to the Act, explanatory notes and tables of origins and destinations are available on the OPSI website.
We have today published a draft of the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations.
A bumper package of measures to increase consistency and streamline how business, agents and other customers work with HM Revenue & Customs (HMRC) will be introduced in April.
Download HMRC's tax calendar for accountants and tax professionals, outlining key filing and payment dates for the forthcoming tax year.
This notice has been updated to amend the joining and leaving tests. The address for sending application forms has also been updated.
This brief announces a change in the treatment of VAT Bad Debt Relief claims made when the net VAT due on a return has not been paid or has been partly paid.
The modules will help customers understand the measures brought in by Finance Act 2008 (FA08) and how these will change the way HMRC officers check the tax position of individuals, companies and VAT registered bodies.
HM Revenue & Customs is publishing for comment the draft secondary legislation for the amendments to Land Remediation Relief announced at Pre-Budget Report.
The Enactment of Extra-Statutory Concessions Order 2009.
Explanatory Memorandum to the Enactment of Extra-Statutory Concessions Order 2009.
Explains HM Revenue & Customs' view that the 'error or mistake' provisions cannot be used to substitute a claim for plant and machinery allowances for an earlier claim to industrial or agricultural buildings allowances, in respect of expenditure incurred in a closed year.
The entry into force of a new reciprocal preferential trade agreement with Algeria.
Today we have published new and revised guidance on changes to residence and domicile tax rules as a result of the Finance Act 2008.
We have found errors on some of the Calculators on the Employer CD-ROM issued in February 2009. You can download a file to update this CD-ROM.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
30 March
Changes to HMRC Bank Accounts – HMRC Flexible Accounting System (FAS).
Export Procedure followed by Transit Procedure: Safety and Security.
Economic Operator Registration and Identification (EORI) Scheme.
A reminder to employers with 50 or more employees that from 6 April 2009 they must send their starter and leaver forms to HMRC online.
The Tax Credits (Miscellaneous Amendments) Regulations 2009.
Explanatory Memorandum to the Tax Credits (Miscellaneous Amendments) Regulations 2009.
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2009.
Explanatory Memorandum to the Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2009.
The fuel duty increases announced at the 2007 and 2008 Budgets and confirmed at the last Pre-Budget Report will go ahead on 1 April 2009.
The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009.
Explanatory Memorandum to the Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009.
You must also destroy any stocks of the old A5 versions of the form P45 and form P160.
The office to which paper C88s are sent for processing has changed.
27 March
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.
This brief gives details of HMRC's view of when it can abide by incorrect advice given to customers in VAT and IPT.
We have identified an error on page 30 of the E15 Employer Helpbook for Statutory Maternity Pay April 2009 edition.
There has been a delay in issuing the 2009-10 Payslip Booklets due to production problems.
Message announcing publication of frequently asked questions on New Compliance Checks which provide a brief on the new compliance checks framework which starts on 1 April 2009.
Postal and email details for new claims of overpaid or underpaid VAT following the House of Lords decision in Fleming and Condé Nast.
Research to explore the potential impact on two-person partnerships of removing the obligation to provide a Partnership Tax Return.
26 March
New toolkits for agents are being developed to provide guidance on risks to compliance.
Details of guidance on the new tax rules.
Corporation Tax on Chargeable Gains: Indexation Allowance: February 2009.
Commission Regulation (EC) No 2658/87 of 23 July on the tariff and statistical nomenclature and on the Common Customs Tariff.
The Social Security (Contributions) (Re-rating) Order 2009.
Explanatory Memorandum to the The Social Security (Contributions) (Re-rating) Order 2009.
The Social Security (Contributions) (Amendment No. 2) Regulations 2009.
Explanatory Memorandum to the Social Security (Contributions) (Amendment No. 2) Regulations 2009.
Information on changes to the way paper warrants are dealt with in HMRC and problems we're experiencing processing the information for removals of wine and made - wine type products falling within certain tax types.
25 March
This brief explains the guidance available regarding the way HM Revenue & Customs (HMRC) deal with residence, domicile and the remittance basis of taxation to reflect the 2008 Finance Act changes, other changes from other Finance Acts and recent court decisions in this area.
Small employers are being urged to file their 2008/09 Employer Annual Return online this year, and get a £75 tax-free payment in the process.
Minutes from meeting of 11/03/09 now published.
24 March
The Health in Pregnancy Grant (Notices, Revisions and Appeals) (No. 2) Regulations 2009.
Explanatory Memorandum to the Health in Pregnancy Grant (Notices, Revisions and Appeals) (No. 2) Regulations 2009.
23 March
This Bulletin tells you about Parliamentary approval of regulations for age 7 payments and amendments to additional payment eligibility rules, Draft regulations for voucherless account opening.
This Bulletin tells you about £100 annual top up payments.
This leaflet has been updated and the new version is now available online.
This leaflet has been updated and the new version is now available online.
This leaflet has been updated and the new version is now available online.
This leaflet has been updated and the new version is now available online.
This leaflet has been updated and the new version is now available online.
The Social Security (Contributions) (Amendment No. 3) Regulations 2009.
Explanatory Memorandum to the Social Security (Contributions) (Amendment No 3) Regulations 2009.
This Bulletin tells you about changes to the CTF15.
The Value Added Tax (Amendment) Regulations 2009.
Explanatory Memorandum to the Value Added Tax (Amendment) Regulations 2009.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
We have published as part of the Compliance Handbook; technical and operational process guidance detailing how HM Revenue & Customs will carry out compliance checks (also known as enquiries, visits and inspections) from 1 April 2009.
The Child Trust Funds (Amendment No 2) Regulations 2009.
Explanatory Memorandum to the Child Trust Funds (Amendment No 2) Regulations 2009.
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) (No 2) Regulations 2009
Draft clause and draft explanatory note on the tax proposal relating to foreign denominated losses announced in a Written Ministerial Statement by the Financial Secretary to the Treasury on 18 December 2008.
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2009.
20 March
Read the warning message about the new HM Revenue & Customs phishing scam in circulation.
An explanation of the effect of Finance Act 2008 changes to Capital Gains Tax - for partnerships with assets held since 31 March 1982.
The FST has announced legislation to stop individuals exploiting provisions allowing relief for interest payments for the purposes of tax avoidance.
The Income Tax (Pay As You Earn) (Amendment) Regulations 2009.
Explanatory Memorandum to the Income Tax (Pay As You Earn) (Amendment) Regulations 2009.
From 6 April 2009 employers will no longer be required to complete a form P46 (Car) when one car is replaced with another.
There is new legislation in the Pensions Act 2008 that allows certain people to buy additional years of voluntary Class 3 National Insurance contributions to boost their State Pension.
There are a number of instances where the receipt of VAT repayments (arising from European Court of Justice decisions) and the associated statutory repayment interest have been treated as not being part of the income of a business for the purposes of direct tax. HMRC's view is that the repayments and interest are part of the taxable income of the business and are therefore chargeable to direct tax.
The bulk issue of 2009-10 PAYE Payslip Booklets (P30BC) has started. We have identified that the first batch printed contained two print errors. These errors have now been fixed and booklets are being issued correctly.
19 March
We have published a new guidance manual to approved share schemes. This covers only CSOP and SAYE schemes and replaces all stand alone guidance currently published.
HMRC is pleased to announce that Simon Bowles has joined HMRC as Chief Finance Officer.
JCCC consultation paper on HM Revenue & Customs proposal to change pre-entry and pre-lodgement time rules.
The Information Sheet describes the background to the withdrawal of the Staff Hire Concession on 1 April 2009 and sets out the VAT treatment that should be applied from that date.
Amended regulations are now published alongside updated guidance.
We have published briefing about the 2008 Finance Act penalties. The Act extended the inaccuracy penalties to almost all taxes, established a penalty across most taxes for failing to notify a taxable activity, and included penalties for VAT and Excise wrongdoing.
Commments are invited on draft legislation on late payments of interest between connected companies.
Guidance on the VAT treatment of unlimited access to all-inclusive leisure facilities.
18 March
The new statement of practice sets out how HMRC will treat transfers made from an offshore account holding only the income or gains relating to a single employment and the apportionment of earnings where an employee is taxed on the remittance basis.
17 March
Further instances of phishing emails are in distribution offering a tax rebate.
HMRC are reviewing its position on the block on input tax relating to the entertainment of overseas customers.
We have published the operational guidance on the penalties for inaccuracies in tax returns that will be implemented from 1 April 2009.
An important message for Corporation tax customers in Suffolk, Birmingham and Tees Valley.
An important message for Corporation tax customers in Lincoln S Yorkshire, Humber and Leicester.
16 March
Please note the following amendments to volume 2 of the printed Tariff and CHIEF applicable from 13 March 2009.
SOCA has ceased to use the Money.Web Portal for submission of SARs from 2 March. Businesses will now need to register for SAR Online.
Revenue & Customs brief outlining changes to the tax appeals system and new internal review process
13 March
A significant simplification to the new averaging arrangements for 2009-10 has just been identified. The revised version gives employers immediate notice of the change, which is explained in the 'News Release' it contains.
Two new e-learning packages to help agents and taxpayers understand the new framework for compliance checks and penalties that come into effect in April, are now available.
Impact Assessment of changes to air passenger duty.
The Negligible Value List has been updated to include New Negligible Value Agreements in February.
News Release: HM Revenue & Customs interest rates
HM Revenue & Customs (HMRC) announce today their interest rates charged on late payments and paid on overpayments.
Draft legislation and accompanying Explanatory Note on the changes to air passenger duty rates and destination bands, as announced at the Pre-Budget Report 2008, for inclusion in Finance Bill 2009.
HM Revenue & Customs (HMRC) has appointed Judy Clements as the Adjudicator. She takes over from Dame Barbara Mills.
Today's announcement by the Liechtenstein Government of its intention to sign up to the Organisation for Economic Co-operation & Development (OECD) standards of transparency and exchange of information is the culmination of many years of internationally co-ordinated work on the part of the UK tax authorities working in partnership with colleagues in the OECD and recent collaboration between HM Revenue & Customs (HMRC), the UK embassy in Berne and the Liechtenstein Government.
UK Regional Trade in Goods estimates are released today, for the fourth quarter of 2008.
12 March
From 16 March HM Revenue & Customs will start to send penalty notices where records show that you have not sent your 2007-08 form P11D(b) Class 1A National Insurance contributions Annual Return.
The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009.
This is a link to further detail on the tax proposal announced in a Written Ministerial Statement by the Financial Secretary to the Treasury Stephen Timms on Tuesday 10 March 2009.
New tax credits pages, plus a new section for people who help or advise others.
11 March
Interest rates paid on late payments and charged on overpayments are to be cut, HM Revenue & Customs confirmed today.
Impact Assessment of Amendment of employer reporting on Form P46(Car).
Minutes of meeting held in November 2008 are published today.
Jersey is to join other Crown Dependencies and Overseas Territories as a signatory to a Tax Information Exchange Agreement (TIEA) with the UK.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
10 March
The Statutory Instrument and Explanatory Memorandum has been laid before the House of Commons (SI 2009 No. 571 (C.39)) (The Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009.
You can find all the help you need to send 2008-09 PAYE Returns online.
If you make your PAYE payments electronically, cleared funds must be with HMRC by Friday 20 March. This is the last banking day before the deadline of 22 March.
A Tax Information Exchange Agreement with Jersey was signed in London on 10 March 2009. The Agreement includes an Arrangement amending the UK's 1952 Double Taxation Arrangement with Jersey.
Urgent- Are you currently experiencing problems having your excise number authorised on SEED-on-Europa?
Describes the requirement to submit HO 34 returns for tied oils, particularly in relation to warehousekeepers.
The latest version of the guidance notes for submitting the ISA Annual Return of Information on magnetic media is now available. The changes from the previous version are highlighted in yellow.
Transitional guidance regarding appeals and reviews.
Minutes from the latest Tax Credits Consulatation Group meeting that took place on 4 December 2008.
9 March
We have asked an independent research company, Flamingo International, to carry out a review of the EmployerTalk events.
Describes the requirement to complete HO34 returns, particularly related to Warehousekeepers.
Updated TIS (Trader Interface Specification) now available on the ECS web page.
Draft legislation that makes changes to the treatment of companies that have issued certain preference shares.
6 March
The Child Trust Funds (Amendment) Regulations 2009.
Explanatory Memorandum to the Child Trust Funds (Amendment) Regulations 2009.
This document provides an update on the Transfers of Income Streams consultation and the direction of travel following the last open day.
Find out how we’re continuing to make our website easier to use.
5 March
Revised and republished. Note 11 replaces Notes 5, 6 and 7 with information on the EU Directive on interest and royalty payments between associated companies of different Member States.
A consultation document regarding 'Extra-statutory Concessions (ESCs) - B49, C10 and C16' has been published today.
4 March
We have today published an updated version of our form APSS413 to accommodate the change in the appeals procedure.
Modernising the UK's direct tax law took another step forward today, as two new draft bills rewriting corporation tax and international tax legislation were published by the Tax Law Rewrite project.
This notice provides a general guide to Intrastat for businesses which trade with other Member States of the European Union (EU).
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No 3) 2009.
Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No 3) 2009.
The Finance Act 2008, Section 119 (Appointed Day) Order 2009.
The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009.
The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009.
3 March
Updated list of CASC's registered with HM Revenue & Customs at 2 March 2009.
The Finance Act 2008, Schedule 37 (Appointed Day) Order 2009.
Updated list of CASCs registered with HM Revenue & Customs.
SI 0194 and SI 0035- The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations have recently been published.
Today we have published the text of some further questions and answers from members of the public and practitioners.
The Tax Law Rewrite project has published the draft Taxation (International and other provisions) Bill (Bill 7) for a final round of public consultation. The consultation period ends on 29 May 2009.
The Tax Law Rewrite project has published the second draft Corporation Tax Bill (Bill 6) for a final round of public consultation. The consultation period ends on 29 May 2009
2 March
HM Revenue & Customs (HMRC) has issued an alert to employers with 50 or more employees - important PAYE changes come into effect in April, so make sure you're ready for them.
Recent amendments to the SDLT Manual made on 11 February 2009 are now available.
The prescribed rate deceased from 6.25 per cent to 4.75 per cent on 1 March 2009.
A draft which specifies transactions meeting the definition of 'investment transaction' for the purposes of the Investment Manager Exemption, has now been published for comment.
