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
New updated introduction and tables 4.1-4.5 and TC2 and TC4 have been updated today.
Biofuels and other fuel substitutes - This notice cancels and replaces Notice 179E (October 2005). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
As a result of the recent budget changes, we have produced an information sheet regarding shared ownership homes.
The Self Assessment Online email and text message notification service will be withdrawn from 3 April 2008. Customers will no longer receive alerts but can view account details, within our SA Online ‘about you’ section.
HMRC has been considering the tax treatment of payments for past periods under proposed changes to the Financial Assistance Scheme.
Changes to volume 2 of the printed Tariff and CHIEF with effect from 21 March 2008.
Tariff Preference: Central African Republic and Solomon Islands - notification of stamp and certifying authority for the issue of GSP Forms A
There are restrictions to when you can send online forms P11D and P9D from 3 to 6 April.
There are restrictions to when you can send your online Employer Annual Return from 4 to 6 April.
HM Treasury document: Summary of responses on the UK tax regime for offshore funds.
Permanent Administrative Officer positions at Bradford Contact Centre.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Publication of a qualitative research report exploring Key Barriers to the Adoption of Gift Aid.
28 March
This document summarises the responses received to the review of the staff hire concession.
A consultation has been launched to seek views on the scope for improving the collection of National Insurance COntributions from the self-employed.
Seminars for Trust or Company Service Providers and Accountancy Service Providers - February 2008.
We have added details of who can claim back the tax taken off their bank or building society interest, and how they go about doing this.
This is a reminder that from 14.00 on 3 April until 09.00 on 9 April you will not be able to send us forms P45, P46 or similar pension information over the internet using third party software or our Online Return and Forms – PAYE product.
HMRC have provided a snapshot of the guidance drafted for FB08.
The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008.
Explanatory Memorandum to The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008.
Guidance for accountants and advisers on the new main Tax Return - what's changed, new form numbers and how to get them.
We have published a Response Document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (07) 27. The document also shows how we have dealt with the comments received.
27 March
Draft guidance to explain the new Property Authorised Investment Fund regime.
Payments, Repayments and Debt: Responses to Consultation and the Next Phase.
Capital Allowances changes announced in Budget 2007.
This document summarises the responses received to the 3 consultation documents published on 10 January 2008 about Penalties Reform, Compliance Checks, Payments, Repayments and Debt.
The Guardian's Allowance Up-rating Regulations 2008.
Explanatory Memorandum to The Guardian's Allowance Up-rating Regulations 2008.
The Income Tax (Payments on Account) (Amendment) Regulations 2008.
Explanatory Memorandum to The Income Tax (Payments on Account) (Amendment) Regulations 2008.
Explanatory Memoranda to The Guardian's Allowance Up-rating (Northern Ireland) Order 2008 and The Guardian's Allowance Up-rating Order 2008.
The Guardian's Allowance Up-rating (Northern Ireland) Order 2008.
Explanatory Memorandum to The Child Benefit Up-rating Order 2008.
Explanatory Memorandum to The Tax Credits Up-rating Regulations 2008.
Vacancies from June onwards are advertised today.
Important news for Trust or Company Service Providers (TCSPs) about changes to Registration Guidance and when to register with HM Revenue & Customs.
Providing information on the results of the survey on the communication and information provided by HM Revenue & Customs (HMRC) to CFSP traders.
26 March
The Tax Credits (Miscellaneous Amendments) Regulations 2008 are now available.
HMRC will allow businesses to apply to register as a TCSP without penalty until 31 May 2008.
You will notice the payslips in the booklet have changed.
We have received some questions about the introduction of the basic rate band limit following the 12 March 2008 Budget, and would like to clarify the position.
25 March
This document has been updated.
Statistics as pre-announced are now available.
20 March
Daytime F/T - P/T Administative Officers in Manchester June onwards.
The Income Tax (Pay As You Earn) Amendment) Regulations 2008.
Explanatory Memorandum to The Income Tax (Pay As You Earn) Amendment) Regulations 2008.
TFTA Security Guards multiple locations.
Regulations have been made today to extend the limited circumstances where a PAYE liability can be transferred from and employer to an employee.
The Minutes of the February meeting of the Consultative Committee have now been published. The Minutes of the March meeting of the Steering Committee have now been published.
Revised indexation table reflecting RPI for February 2008.
Changes to Page 17 and CF83 to reflect Bank of England changes to Direct Debit Guarantee.
Daytime F/Time Administative Officers in Newcastle/Longbenton June 2008 onwards
The Taxes (Interest Rate) (Amendment) Regulations 2008.
Explanatory Memorandum to The Taxes (Interest Rate) (Amendment) Regulations 2008.
Explanatory Memorandum to The Landfill Tax (Amendment) Regulations 2008.
The Other Fuel Substitutes (Rate of Excise Duty etc.) (Amendment) Order 2008.
Explanatory Memorandum to The Other Fuel Substitutes (Rate of Excise Duty etc.) (Amendment) Order 2008.
The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008.
Explanatory Memorandum to The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008.
19 March
Reviews of cluster and individual locations in the South East, East Midlands, West Midlands and North East are launched today.
Minutes of the meeting of 17 January 2008 are now available.
New guidance has been published about what to do when an existing employee, who earns between the LEL and the Earnings Threshold, reaches the LEL.
Permanent full time Contact Centre Adviser positions at Merry Hill Contact Centre starting June/July 2008.
Vacancies for daytime full-time and part-time Administative Officers in Cardiff.
Vacancies for daytime full-time and part-time Administative Officers in Sunderland and Peterlee from June onwards.
18 March
The Statutory Payments calculators on the HMRC website will not be up-rated until early April 2008. Please check the calculator landing page for further information.
This information has now been updated.
Permanent Welsh Translation Officer positions at Cardiff Welsh Language Unit starting from May 2008.
Notes for Payroll Software Developers - Series 11 Number 4 has been updated. A small amendment has been made to the paramenter values at Annex A.
Transposition Note for Council Directive 2003/96/EC (the 'Energy Products Directive') - March 2008.
Dates for the Student Loan Sub Group meetings are now available.
17 March
For some time we’ve provided a means of dealing with missing UTRNs by advising customers to use the priority fax process, we will no longer offer this service from 31 March 2008.
We have published a slightly amended Frequently Asked Question relating to CGT Reform and clearance under section 701 ITA 2007. The revised FAQ is available with the existing FAQs on CGT Reform.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
We are pursuing those with offshore accounts and tax liabilities who did not notify their intention to disclose under the scheme by 22 June 2007 as well as those who notified but decided not to disclose.
We would like to thank everyone who commented on the medical check regulations.
The document describes how salary sacrifice works and its impact on income tax, NICs, National Minimum Wage, and contributions and earnings related benefits.
Up to date list published today.
Intrastat General Guide (revised January 2008). This notice sets out the rules under which businesses are liable, the information required, how to supply the information and the role of Customs and Excise.
14 March
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008.
Explanatory Memorandum to The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008.
An overview of all forthcoming mandatory changes to online filing and electronic payment for Self Assessment, PAYE for employers, Corporation Tax, and VAT, what you'll need to do and when you need to do it.
March 2008 - This document summarises the responses the Government received to its consultation on the requirement of Child Trust Fund providers to collect the voucher before opening an account.
The chancellor on 12 March 2008 announced changes to stamp duty, stamp duty land tax and stamp duty reserve tax.
TFTA day/evening AA positions at Worthing starting November/December for up to six months.
13 March
The latest edition of Notes for Payroll Software Developers - Series 11 Number 4 - March 2008, containing important Budget information, is now available.
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008.
Explanatory Memorandum to The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008.
The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008.
Explanatory Memorandum to The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008.
The Value Added Tax (Increase of Registration Limits) Order 2008.
Explanatory Memorandum to The Value Added Tax (Increase of Registration Limits) Order 2008.
The Income Tax (Limits for Enterprise Management Incentives) Order 2008.
Explanatory Memorandum to The Income Tax (Limits for Enterprise Management Incentives) Order 2008.
The Individual Savings Account (Amendment) Regulations 2008.
Explanatory Memorandum to The Individual Savings Account (Amendment) Regulations 2008.
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2008.
Explanatory Memorandum to The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2008.
This Brief gives details of an article: Fuel for Road Vehicles - changes to some vehicle categories from 1 April 2008.
We have shown incorrect payment dates in the Employer Helpbooks E10 (2008) ‘Finishing the tax year’ and E12 (2008) ‘PAYE and NICs rates and limits for 2008-09’ about payment dates.
12 March
The Explanatory Memorandum to The Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008.
TThe Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008.
The Capital Gains Tax (Annual Exempt Amount) Order 2008.
Explanatory Memorandum to The Authorised Investment Funds (Tax) (Amendment) Regulations 2008.
The Authorised Investment Funds (Tax) (Amendment) Regulations 2008.
Two documents have been amended to include draft clauses. These two documents and one new file have also been added to all the related supplementary documents compressed zip file.
Year ending 31 December 2008 document has been updated to include February 2008.
Explanatory Memorandum to The Income Tax (Indexation) Order 2008.
Publication of an independent econometric evaluation of the Enterprise Investment Scheme (EIS) and Venture Capital Trusts (VCTs), conducted by the Institute of Employment Studies (IES).
New Child and Working Tax Credit take-up rates table for years 2005-06 to be released on budget day.
11 March
This Brief gives details of an article: Valuation of imported goods: Customs valuation declarations and general valuation statements.
Revision to contact details at Insurance Companies - transfers of business.
The law on contractual terms of employment during Additional Maternity Leave is due to change in respect of women whose babies are due on or after 5 October 2008.
10 March
March 2008 - This document summarises the responses the Government received to its consultation document Energy Products Directive - expiry of the derogation for private pleasure boating published on 1 August 2007
Please note that if you pay your PAYE payments electronically, cleared funds must be with HMRC by Thursday the 20 March.
7 March
The Social Security (Contributions) (Amendment No. 3) Regulations 2008.
Explanatory Memorandum to The Social Security (Contributions) (Amendment No. 3) Regulations 2008.
HMRC has published new tables of benchmark scale rates that employers can use to pay accommodation and subsistence expenses to employees whose duties require them to travel outside the UK. Full details are in the Employment Income Manual at EIM05250 onwards.
UK Regional Trade in Goods estimates are released today, for the fourth quarter of 2007.
We will be upgrading some of our online services in early April, which means that there will be a short restrictions on when you will be able to send your PAYE end of year return online.
Minutes of the meeting of 5 February 2008 are now available.
The Draft guidance on excepted transfers and settlements has been published.
Raising awareness of the availability of a dedicated email route for the submission of customs declarations.
A response document which contains summaries of the comments received on the draft clauses published with Paper CC/SC (07) 29. The document also shows how we have dealt with the comments received.
6 March
The Social Security (Contributions) (Amendment No 2) Regulations 2008.
Explanatory Memorandum to The Social Security (Contributions) (Amendment No 2) Regulations 2008.
Combined Explanatory Memoranda for The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) and The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations).
The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations).
The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations).
The Tax Credits (Miscellaneous Amendments) Regulations 2008.
Explanatory Memorandum to The Tax Credits (Miscellaneous Amendments) Regulations 2008.
The Social Security (Contributions) (Re-rating) Order 2008.
Explanatory Memorandum to The Social Security (Contributions) (Re-rating) Order 2008.
March 2008 - This document summarises the responses the Government received to its consultation document Energy Products Directive - expiry of the derogation for private pleasure flying published on 1 August 2007.
Draft legislation amending the Tonnage Tax rules was published on 23 January. Following correspondence with the European Commission the Government has decided not to make these changes in this year’s Finance Bill.
We have published a Response Document which contains summaries of the comments received on the draft clauses published with Paper CC/SC (07) 30. The document also shows how we have dealt with the comments received.
We have published a Response Document which contains summaries of the comments received on the draft clauses published with Paper CC/SC (07) 28. The document also shows how we have dealt with the comments received.
5 March
Explanatory Memorandum to The Value Added Tax (Amendment) Regulations 2008.
The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2008.
Explanatory Memorandum to The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2008.
The Income Tax (Purchased Life Annuities) Regulations 2008.
Explanatory Memorandum to The Income Tax (Purchased Life Annuities) Regulations 2008.
Incorrect re-export of goods - issue of Tribunal decisions. The issue of decisions in the four lead Tribunal cases.
This Brief gives details of an article: How HMRC will handle late applications to apply to re-register under the Money Laundering Regulations 2007.
This Impact Assessment is now available.
The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008.
Income Tax: The Finance Act 2007 Section 46 (Commencement) Order 2008.
All existing Money Service Businesses (MSBs) should now have submitted their application forms to re-register under the MLRs 2007 along with their fit and proper test application forms and appropriate fees.
We will be upgrading some of our online services in early April, which means that there will be restrictions on when you will be able to send employee information on forms P45 and P46 online.
Monthly cumulative list of sports clubs which have registered as CASCS as at 3 March 2008.
4 March
Containing: Stamp Taxes Online (New enhancements, Local Authorities and government departments can now register, Transactions with 100 or more properties, Multiple properties) and other issues: (SDLT6 Guidance Notes: how to use the new HTML version, CHAPS Payments).
Stamp Duty Land Tax Policy and Processing Organisational Chart, to enable customers to gain an overview of the teams involved in the Stamp Duty Land Tax (SDLT) process.
This Brief gives details of an article: Animal Rescue Charities - VAT liability of the sale of abandoned dogs and cats.
This Brief gives details of an article: VAT: access to Intrastat data.
Helping students manage tax better and develop good financial habits is the focus of a new Student Tax Advice campaign launched today by HM Revenue & Customs (HMRC).
3 March
A list of projects currently undertaken as part of the HM Revenue and Customs Central External Research Programme. The programme supports evidence based policy making and delivery by facilitating high quality timely research and analysis.
Revised Notice October 2007. This notice cancels and replaces Notice 454 (June 2002). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
The income tax paid by an employee on a subsidised loan provided by their employer is based on the difference between the interest rate actually charged and what is known as the 'official rate' of interest. At present the official rate is 6.25% and this will be frozen for the 2008-09 tax year, subject to review in the event of significant rate changes.
Our forums provide an excellent opportunity for HMRC to consult with our customers on a wide range of issues and the newly published framework will ensure they maintain their effectiveness, customer focus and relevance.
