What's new

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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

VAT: Draft Anti-forestalling Legislation

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.

2009-03-31
agents
ISA Bulletin 9

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.

2009-03-31
Tax Law Rewrite

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.

2009-03-31
agents
EFRBS Medical Check Ups: Draft Regulations

We have today published a draft of the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations.

2009-03-31
News Release - Bumper April package to help businesses

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.

2009-03-31
agents
Key tax deadlines for tax agents 2009-10 (PDF 76K)

Download HMRC's tax calendar for accountants and tax professionals, outlining key filing and payment dates for the forthcoming tax year.

2009-03-31
agents
Notice 733 (Update 1)

This notice has been updated to amend the joining and leaving tests. The address for sending application forms has also been updated.

2009-03-31
Revenue & Customs Brief 18/09

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.

2009-03-31
agents
Three new compliance checks e-learning products now available

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.

2009-03-31
agents
Revenue & Customs Brief 23/09

HM Revenue & Customs is publishing for comment the draft secondary legislation for the amendments to Land Remediation Relief announced at Pre-Budget Report.

2009-03-31
agents
Statutory Instrument 730 (PDF 91K)

The Enactment of Extra-Statutory Concessions Order 2009.

2009-03-31
Statutory Instrument 730 (EM) (PDF 130K)

Explanatory Memorandum to the Enactment of Extra-Statutory Concessions Order 2009.

2009-03-31
Revenue & Customs Brief 12/09

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.

2009-03-31
agents
Customs information Paper (09) 16

The entry into force of a new reciprocal preferential trade agreement with Algeria.

2009-03-31
New and revised guidance on residence and domicile

Today we have published new and revised guidance on changes to residence and domicile tax rules as a result of the Finance Act 2008.

2009-03-31
agents
Employer CD-ROM 2009

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.

2009-03-31
agents
National Statistics: PRT and government revenues from UK oil and gas production

Statistics as pre-announced are now available.

2009-03-31
National Statistics: Child Trust Funds (Quarterly vouchers and accounts)

Statistics as pre-announced are now available.

2009-03-31
National Statistics: Income tax statistics and distributions

Statistics as pre-announced are now available.

2009-03-31
agents
National Statistics: Tax expenditures and ready reckoners

Statistics as pre-announced are now available.

2009-03-31
agents
National Statistics: Taxable benefits in kind and expenses payments

Statistics as pre-announced are now available.

2009-03-31
agents

30 March

Customs information Paper (09) 11

Ship's reporting requirements.

2009-03-30
Customs information Paper (09) 15

Changes to HMRC Bank Accounts – HMRC Flexible Accounting System (FAS).

2009-03-30
Customs information Paper (09) 14

Export Procedure followed by Transit Procedure: Safety and Security.

2009-03-30
Customs information Paper (09) 13

Economic Operator Registration and Identification (EORI) Scheme.

2009-03-30
Employers: Changes from 6 April 2009 if you have 50 or more employees

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.

2009-03-30
Statutory Instrument 697 (PDF 47K)

The Tax Credits (Miscellaneous Amendments) Regulations 2009.

2009-03-30
Statutory Instrument 697 (EM) (PDF 100K)

Explanatory Memorandum to the Tax Credits (Miscellaneous Amendments) Regulations 2009.

2009-03-30
Statutory Instrument 696 (PDF 47K)

The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2009.

2009-03-30
Statutory Instrument 696 (EM) (PDF 100K)

Explanatory Memorandum to the Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2009.

2009-03-30
Revenue & Customs Brief 22/09

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.

2009-03-30
agents
Statutory Instrument 695 (PDF 38K)

The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009.

2009-03-30
Statutory Instrument 695 (EM) (PDF 38K)

Explanatory Memorandum to the Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009.

2009-03-30
Employers: From 6 April 2009 you must use the new versions of form P45

You must also destroy any stocks of the old A5 versions of the form P45 and form P160.

2009-03-30
JCCC CIP (09) 12

The office to which paper C88s are sent for processing has changed.

2009-03-30
agents

27 March

Working Together publication - issue 34

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.

2009-03-27
agents
Revenue & Customs Brief 15/09

This brief gives details of HMRC's view of when it can abide by incorrect advice given to customers in VAT and IPT.

2009-03-27
agents
Error in E15 helpbook

We have identified an error on page 30 of the E15 Employer Helpbook for Statutory Maternity Pay April 2009 edition.

2009-03-27
2009-10 PAYE Payslip Booklets

There has been a delay in issuing the 2009-10 Payslip Booklets due to production problems.

2009-03-27
FAQ: New Compliance Checks

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.

2009-03-27
agents
Three Year Limit For VAT Claims

Postal and email details for new claims of overpaid or underpaid VAT following the House of Lords decision in Fleming and Condé Nast.

2009-03-27
agents
Research Report 69 - Two person partnerships: administrative burdens for tax compliance

Research to explore the potential impact on two-person partnerships of removing the obligation to provide a Partnership Tax Return.

2009-03-27
agents

26 March

Developing toolkits to support agents

New toolkits for agents are being developed to provide guidance on risks to compliance.

2009-03-26
agents
Guidance on FA2008 changes to Residence & Domicile rules

Details of guidance on the new tax rules.

2009-03-26
agents
Corporation Tax on Chargeable Gains: Indexation Allowance: February 2009

Corporation Tax on Chargeable Gains: Indexation Allowance: February 2009.

2009-03-26
agents
Tariff Notice 03/09

Commission Regulation (EC) No 2658/87 of 23 July on the tariff and statistical nomenclature and on the Common Customs Tariff.

2009-03-26
Statutory Instrument 2009 No 593

The Social Security (Contributions) (Re-rating) Order 2009.

2009-03-26
Explanatory Memorandum to SI 2009 No 593 (PDF 102K)

Explanatory Memorandum to the The Social Security (Contributions) (Re-rating) Order 2009.

2009-03-26
Statutory Instrument 2009 No 591

The Social Security (Contributions) (Amendment No. 2) Regulations 2009.

2009-03-26
Explanatory Memorandum to SI 2009 No 591 (PDF 112K)

Explanatory Memorandum to the Social Security (Contributions) (Amendment No. 2) Regulations 2009.

2009-03-26
Alcohol and Tobacco Warehouse Declarations

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.

2009-03-26
agents

25 March

Revenue & Customs Brief 17/09

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.

2009-03-25
agents
News Release - Small employers urged - file online and get a £75 bonus

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.

2009-03-25
Residence & Domicile (FA 2008) Stakeholder Group

Minutes from meeting of 11/03/09 now published.

2009-03-25

24 March

Statutory Instrument 2009 No 751 (PDF 63K)

The Health in Pregnancy Grant (Notices, Revisions and Appeals) (No. 2) Regulations 2009.

2009-03-24
Explanatory Memorandum to SI 2009 No 751 (PDF 75K)

Explanatory Memorandum to the Health in Pregnancy Grant (Notices, Revisions and Appeals) (No. 2) Regulations 2009.

2009-03-24
Property Transactions

Statistics as pre-announced are now available.

2009-03-24
agents

23 March

CTF Bulletin 33

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.

2009-03-23
CTF Bulletin 8 - Local Authorities and Health Trusts

This Bulletin tells you about £100 annual top up payments.

2009-03-23
Employers and contractors compliance checks - your obligations (PDF 61K)

This leaflet has been updated and the new version is now available online.

2009-03-23
Compliance checks - penalties (PDF 72K)

This leaflet has been updated and the new version is now available online.

2009-03-23
agents
Compliance checks - what happens during and at the end of a check (PDF 71K)

This leaflet has been updated and the new version is now available online.

2009-03-23
agents
Large employers and contractors - reviewing your records (PDF 66K)

This leaflet has been updated and the new version is now available online.

2009-03-23
Employers and contractors - reviewing your records (PDF 64K)

This leaflet has been updated and the new version is now available online.

2009-03-23
Statutory Instrument 2009 No 600 (PDF 82K)

The Social Security (Contributions) (Amendment No. 3) Regulations 2009.

2009-03-23
agents
Explanatory Memorandum to SI 2009 No 600 (PDF 127K)

Explanatory Memorandum to the Social Security (Contributions) (Amendment No 3) Regulations 2009.

2009-03-23
agents
CTF Bulletin 7 - Local Authorities and Health Trusts

This Bulletin tells you about changes to the CTF15.

2009-03-23
Statutory Instrument 2009 No 586 (PDF 57K)

The Value Added Tax (Amendment) Regulations 2009.

2009-03-23
Explanatory Memorandum to SI 2009 No 586 (PDF 64K)

Explanatory Memorandum to the Value Added Tax (Amendment) Regulations 2009.

2009-03-23
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 82K)

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

2009-03-23
Publication of Compliance Handbook for new compliance checks

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.

2009-03-23
agents
Statutory Instrument 2009 No 694 (PDF 39K)

The Child Trust Funds (Amendment No 2) Regulations 2009.

2009-03-23
agents
Explanatory Memorandum to SI 2009 No 694 (PDF 159K)

Explanatory Memorandum to the Child Trust Funds (Amendment No 2) Regulations 2009.

2009-03-23
agents
Statutory Instrument 2009 No 612 (PDF 47K)

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) (No 2) Regulations 2009

2009-03-23
agents
Foreign Denominated Losses

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.

2009-03-23
agents
Statutory Instrument 2009 No 611 (PDF 58K)

The Tax Avoidance Schemes (Information) (Amendment) Regulations 2009.

2009-03-23
agents
Tribunal reform

Customs information paper (09) 10 on tribunal reform.

2009-03-23
agents

20 March

HM Revenue & Customs Phishing Scam

Read the warning message about the new HM Revenue & Customs phishing scam in circulation.

2009-03-20
Revenue & Customs Brief 09/09 - issued 20 March 2009

An explanation of the effect of Finance Act 2008 changes to Capital Gains Tax - for partnerships with assets held since 31 March 1982.

2009-03-20
agents
Anti-avoidance measure regarding interest relief

The FST has announced legislation to stop individuals exploiting provisions allowing relief for interest payments for the purposes of tax avoidance.

2009-03-20
agents
SI 2009 No. 588 (PDF 55K)

The Income Tax (Pay As You Earn) (Amendment) Regulations 2009.

2009-03-20
agents
EM to SI 2009 No. 588 (PDF 114K)

Explanatory Memorandum to the Income Tax (Pay As You Earn) (Amendment) Regulations 2009.

2009-03-20
agents
Changes to P46 (Car) reporting for employers

From 6 April 2009 employers will no longer be required to complete a form P46 (Car) when one car is replaced with another.

2009-03-20
agents
Gap in your National Insurance record

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.

2009-03-20
agents
VAT Repayment Claims and Statutory Interest - Treatment for the purposes of Direct Tax

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.

2009-03-20
agents
2009-10 PAYE Payslip Booklets (P30BC)

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.

2009-03-20
agents

19 March

Employee Share Schemes Manual

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.

2009-03-19
agents
Chief Finance Officer

HMRC is pleased to announce that Simon Bowles has joined HMRC as Chief Finance Officer.

2009-03-19
JCCC consultation paper 012

JCCC consultation paper on HM Revenue & Customs proposal to change pre-entry and pre-lodgement time rules.

2009-03-19
agents
Withdrawal of the VAT Staff Hire Concession on 1 April 2009

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.

2009-03-19
agents
The Tax Avoidance Disclosure Regime (DOTAS): Identifying Users of Disclosed Avoidance Schemes

Amended regulations are now published alongside updated guidance.

2009-03-19
agents
CDO Location

New location address for the Central Deferment Office.

2009-03-19
Briefing on the penalty changes in the 2008 Finance Act

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.

2009-03-19
agents
Corporation tax: loan relationships: draft legislation on late payments of interest between connected companies

Commments are invited on draft legislation on late payments of interest between connected companies.

2009-03-19
agents
Revenue & Customs Brief 13/09 - VAT: Leisure Trusts providing all-inclusive facilities schemes

Guidance on the VAT treatment of unlimited access to all-inclusive leisure facilities.

2009-03-19
agents
Tax receipts and taxpayers

Statistics as pre-announced are now available.

2009-03-19
agents

18 March

Statement of Practice 5/84 is withdrawn with effect from 6 April 2009 and replaced by a new Statement of Practice 1/09 (PDF 1.2M)

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.

2009-03-18
agents

17 March

Tariff Notice 02/09

Duty Suspension on certain types of LCD Monitors.

2009-03-17
HM Revenue & Customs tax rebate emails

Further instances of phishing emails are in distribution offering a tax rebate.

2009-03-17
VAT recovery - business entertainment of overseas customers

HMRC are reviewing its position on the block on input tax relating to the entertainment of overseas customers.

2009-03-17
agents
New guidance on the new inaccuracy penalties

We have published the operational guidance on the penalties for inaccuracies in tax returns that will be implemented from 1 April 2009.

2009-03-17
agents
Re-organisation of Corporation tax work

An important message for Corporation tax customers in Suffolk, Birmingham and Tees Valley.

2009-03-17
agents
Re-organisation of Corporation tax work

An important message for Corporation tax customers in Lincoln S Yorkshire, Humber and Leicester.

2009-03-17
agents

16 March

Press Notice 18/09

Please note the following amendments to volume 2 of the printed Tariff and CHIEF applicable from 13 March 2009.

2009-03-16
Important news for users of Money.Web Portal

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.

2009-03-16
Revenue & Customs Brief 10/09 - Tribunals Reform - Changes to the tax appeals system and new internal review process

Revenue & Customs brief outlining changes to the tax appeals system and new internal review process

2009-03-16
agents

13 March

Change to new car averaging arrangements (PDF 188K)

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.

2009-03-13
agents
News Release: New e-learning tool to help agents with April changes

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.

2009-03-13
agents
Changes to air passenger duty (PDF 95K)

Impact Assessment of changes to air passenger duty.

2009-03-13
Updating Negligible Value List

The Negligible Value List has been updated to include New Negligible Value Agreements in February.

2009-03-13
agents

News Release: HM Revenue & Customs interest rates

HM Revenue & Customs (HMRC) announce today their interest rates charged on late payments and paid on overpayments.

2009-03-13
agents
Air passenger duty reform

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.

2009-03-13
News Release: HMRC appoints new Adjudicator

HM Revenue & Customs (HMRC) has appointed Judy Clements as the Adjudicator. She takes over from Dame Barbara Mills.

2009-03-13
News Release: HMRC welcomes important first steps by Liechtenstein on path to tax transparency

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.

2009-03-13
News Release: Latest UK Regional Trade Estimates

UK Regional Trade in Goods estimates are released today, for the fourth quarter of 2008.

2009-03-13

12 March

PAYE: 2007-08 Penalties for Outstanding P11D(b) Returns

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.

2009-03-12
agents
Statutory Instrument: SI 0511 (PDF 30K)

The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009.

2009-03-12
Forex hedging - Rights Issue Proceeds

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.

2009-03-12
Improvements to the website

New tax credits pages, plus a new section for people who help or advise others.

2009-03-12
agents

11 March

HM Revenue & Customs Interest Rates

Interest rates paid on late payments and charged on overpayments are to be cut, HM Revenue & Customs confirmed today.

2009-03-11
agents
Impact Assessment of Amendment of employer reporting on Form P46(Car) (PDF 82K)

Impact Assessment of Amendment of employer reporting on Form P46(Car).

2009-03-11
agents
R&D Consultative Committee (PDF 54K)

Minutes of meeting held in November 2008 are published today.

2009-03-11
News release: Government signs up Jersey in tax agreement

Jersey is to join other Crown Dependencies and Overseas Territories as a signatory to a Tax Information Exchange Agreement (TIEA) with the UK.

2009-03-11
agents
Qualifying Recognised Overseas Pension Schemes (QROPS)(PDF 86K)

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

2009-03-11
agents

10 March

Statutory Instrument and Explanatory Memorandum SI 2009 No. 571

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.

2009-03-10
PAYE Online filing 2009

You can find all the help you need to send 2008-09 PAYE Returns online.

2009-03-10
agents
PAYE month 11 - period ended 5 March 2009

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.

2009-03-10
agents
Tax Information Exchange Agreement with Jersey (PDF 81K)

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.

2009-03-10
SEED on Europa

Urgent- Are you currently experiencing problems having your excise number authorised on SEED-on-Europa?

2009-03-10
Revenue and Customs Brief 03/09 - Mineral Oils: Tied Oils Scheme - HO 34 Returns

Describes the requirement to submit HO 34 returns for tied oils, particularly in relation to warehousekeepers.

2009-03-10
agents
R&D Consultative Committee (PDF 54K)

Minutes of meeting held in November 2008.

2009-03-10
ISA Annual Return of Information (PDF 142K)

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.

2009-03-10
Appeals and Reviews: Transitional Guidance

Transitional guidance regarding appeals and reviews.

2009-03-10
agents
Minutes of the Tax Credits Consultation Group meeting - 4 December 2008

Minutes from the latest Tax Credits Consulatation Group meeting that took place on 4 December 2008.

2009-03-10

9 March

EmployerTalk research

We have asked an independent research company, Flamingo International, to carry out a review of the EmployerTalk events.

2009-03-09
agents
Amendment to Revenue & Customs Brief 03/09

Describes the requirement to complete HO34 returns, particularly related to Warehousekeepers.

2009-03-09
agents
ECS (Export Control System) Update (PDF 4MB)

Updated TIS (Trader Interface Specification) now available on the ECS web page.

2009-03-09
Draft Finance Bill 2009 tax change - group relief - preference shares (PDF 73K)

Draft legislation that makes changes to the treatment of companies that have issued certain preference shares.

2009-03-09
agents
Tariff Stop Press Notice 16/09

Amendments to volume 2 of the printed Tariff and CHIEF.

2009-03-09

6 March

Statutory Instrument: SI 0475 (PDF 38K)

The Child Trust Funds (Amendment) Regulations 2009.

2009-03-06
Explanatory Memorandum to the Statutory Instrument: SI 0475 (PDF 34K)

Explanatory Memorandum to the Child Trust Funds (Amendment) Regulations 2009.

2009-03-06
Transfers of Income Streams consultation - an update

This document provides an update on the Transfers of Income Streams consultation and the direction of travel following the last open day.

2009-03-06
agents
Improvements to the website

Find out how we’re continuing to make our website easier to use.

2009-03-06
stamps; agents

5 March

Residency Double Taxation Guidance Notes

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.

2009-03-05
agents
Extra-statutory Concessions (ESCs) - B49, C10 and C16 (PDF 129K)

A consultation document regarding 'Extra-statutory Concessions (ESCs) - B49, C10 and C16' has been published today.

2009-03-05
agents

4 March

Notice of Appeal and Application to Postpone Payment

We have today published an updated version of our form APSS413 to accommodate the change in the appeals procedure.

2009-03-04
agents
News release: Tax law rewrite: A major landmark

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.

2009-03-04
agents
Notice 60 (PDF 280K)

This notice provides a general guide to Intrastat for businesses which trade with other Member States of the European Union (EU).

2009-03-04
agents
Statutory Instrument: SI 0397 (PDF 33K)

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No 3) 2009.

2009-03-04
Explanatory Memorandum to Statutory Instrument (SI) 0397 (PDF 33K)

Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No 3) 2009.

2009-03-04
Statutory Instrument: SI 0405 (PDF 23K)

The Finance Act 2008, Section 119 (Appointed Day) Order 2009.

2009-03-04
Statutory Instrument: SI 0404 (PDF 47K)

The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009.

2009-03-04
Statutory Instrument: SI 0403 (PDF 53K)

The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009.

2009-03-04

3 March

List of registered CASCs

Updated list of CASC's registered with HM Revenue & Customs at 2 March 2009.

2009-03-02
charities; agents
Statutory Instrument: SI 0402 (PDF 23K)

The Finance Act 2008, Schedule 37 (Appointed Day) Order 2009.

2009-03-03
Pensions Factsheets

The Pensions Tax Factsheets have been updated today.

2009-03-03
agents
List of registered CASCs at 2 March 2009 (PDF 1.53MB)

Updated list of CASCs registered with HM Revenue & Customs.

2009-03-03
Stamp Taxes - Statutory Instruments relating to Stamp Duty and Stamp Duty Reserve Tax 2009

SI 0194 and SI 0035- The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations have recently been published.

2009-03-03
stamps
Residence and Domicile

Today we have published the text of some further questions and answers from members of the public and practitioners.

2009-03-03
Tax Law Rewrite

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.

2009-03-03
agents
Tax Law Rewrite

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

2009-03-03
agents

2 March

News release: Large Employers – PAYE attention

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.

2009-03-02
agents
Stamp Taxes - Legislation and guidance - SDLT Manual - Updates

Recent amendments to the SDLT Manual made on 11 February 2009 are now available.

2009-03-02
agents, stamps
Prescribed rate for Income Tax on pre-owned assets

The prescribed rate deceased from 6.25 per cent to 4.75 per cent on 1 March 2009.

2009-03-02
agents
Draft Investment Manager (Specified Transactions) Regulations 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.

2009-03-02
Tariff Stop Press Notice 15/09

Notification of changes to the monthly trade euro rate.

2009-03-02
Tariff Stop Press Notice 14/09

Various changes to Tariff codes and duties etc.

2009-03-02

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