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.
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29 May
This has been laid before Parliament. An Explanatory Memorandum has also been published. The purpose of the Statutory Instrument is to remove unintended tax charges where there is a reduction to pensions paid to certain members during the winding up of a pension scheme.
The decision of the Court of Appeal in respect of Procter & Gamble UK.
Suspension of the definitive Anti-Dumping Duty (ADD) on imports of glyphosate originating in the People's Republic of China and imports consigned from Malaysia and Taiwan.
Imposing a definitive Anti-Dumping Duty (ADD) on imports of candles, tapers and the like, other than memory lights and other outdoor burners, originating in the People's Republic of China.
Imposing a definitive Anti-Dumping Duty (ADD) on imports of wire of non-alloy steel (not plated or not coated or plated or coated with Zinc), and stranded wire of non-alloy steel (whether or not plated or coated), containing by weight 0.6% or more of carbon, with a maximum cross-sectional dimenson exceeding 3 mm, originating in the People's Republic of China.
Initiating a new exporter review of the Anti-Dumping Duty (ADD) on imports of ironing boards, originating in the People's Republic of China.
Changes are being made effective from 29 May 2009 to bonus and interest rates for Save As You Earn (SAYE) share option Schemes (sometimes referred to as ‘Sharesave’).
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
28 May
Revised version of APP form CA1544 is now available.
Revised version of APP form CA1545 is now available.
Revised version of APP form CA1548 is now available.
Revised version of APP form CA150 is now available.
27 May
In 1996 and 1997, the Government introduced a three-year limitation period for repayment claims for overpaid VAT, the correction of errors and late claims to input tax. This guidance sets out how to deal with these claims.
The latest ISA Bulletin is now available. It contains articles on the ISA subscription limits for 2009-10, the ISA application form, ISA transfers and agency cross bargains.
Please send your outstanding 2008-09 Employer Annual Return as soon as possible.
Updating you on the Self Assessment Notes for software developers.
Code of Practice 9 has been updated to take account of the new appeals process and penalty regime that came into force on 1 April 2009.
Amendment of the Anti-Dumping Duty (ADD) on imports of Polyester Staple Fibres (PSF) originating in the Republic of Korea.
26 May
Industrial Injury Claims - Special Section A (PDF 38K)
The Solicitors Proforma has been updated.
From 26 May we will start to send penalty notices where our records show that 2007-08 Employer's Annual Return (P14s and P35) have not yet been received.
22 May
The list of certified funds has now been updated to show the latest position of funds which have applied for distributing fund status as at 1 May 2009.
Those crude oils that are valued using Price Reporting Agency data. At 1st July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.
The Negligible Value List has been updated to include New Negligible Value Agreements in April.
Updated version of this leaflet is now available online and will be available in print shortly.
Statement about the withdrawal of the concession 'equitable liability'
A note to assure customers that SMS text messages received from HMRC are genuine.
21 May
Statistics as pre-announced are now available.
The Financial Secretary to the Treasury (FST) has today made a written ministerial statement to Parliament announcing that an amendment to Finance Bill 2009 will shortly be tabled countering an avoidance scheme that has been disclosed to HMRC.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
20 May
Corporation Tax on Chargeable Gains: Indexation Allowance: April 2009.
Draft clauses and explanatory notes on alternative finance arrangements have today been published for public consultation. Comments on the latest set of draft clauses are invited by 14 August 2009.
The 19 May deadline for sending your 2008-09 Employer Annual Return (P14s and P35) has now passed. But if you haven’t yet filed, you may still be able to avoid being charged a late-filing penalty.
19 May
As part of our work improving how we manage debt collection in HMRC we are running a pilot to test the benefits and impact of working with private sector debt collection agencies.
18 May
Updated questions and answers on online filing for accountants, agents and advisers .
A Protocol to the UK/Mexico double taxation convention was signed on 23 April 2009.
This notice cancels and replaces Notice 101 (May 2004). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
A note to assure customers that automated voicemail and SMS text messages received from HMRC are genuine.
15 May
Pension Schemes Services (PSS) has today published an update to the QROPS list.
This paper concerns the withdrawal of the static rate for the North Korean Won and information on the the weekly rates that now apply.
Draft clauses and explanatory notes on Industrial and provident societies and co-operatives have today been published for public consultation. Comments on the latest set of draft clauses are invited by 7 August 2009.
Replacement of the ASPD regime with Customs Warehousing/Inward Processing Relief from 1 January 2010.
14 May
Advice on completion of a P35 in IR35 cases where there are provisional figures and advice on completion of Question 6 on the P35.
The EU/US Roadmap draft document is now available to view. The AEO Impact Assessment has also been signed by the Minister and is available.
As announced in Budget 2009, the Department for Business, Enterprise & Regulatory Reform will commence, on 18 May, a car and van scrappage scheme. This Revenue & Customs Brief explains the tax implications.
Guidance has been published on legislation in Finance Bill 2009 on late payments of interest between connected companies.
13 May
This Notice gives important advice and information on what you can do following the seizure of anything (including vehicles and other goods) by HM Revenue & Customs. This new version of Notice 12A supersedes the April 2006 edition.
This notice gives information and guidance on Air Passenger Duty (APD). APD is a duty of excise which is levied on the carriage, from a UK airport, of chargeable passengers on chargeable aircraft. APD came into effect on 1 November 1994.
We have removed two questions from the Pension Schemes FAQs because they are now out of date.
New ss17/18 TMA Guidance Notes and Magnetic Media Specifications have been put on the Reporting Interest page for use with reports for tax year 2009-10. We have also replaced last year's spreadsheet which did not work well for some reporters; it can be used for 2008-09.
Agreements (CCA'S) has now transferred to the Department of Energy & Climate Change (DECC).
In this brief, we are publishing for comment the draft guidance on Land Remediation Relief. This applies for periods on or after 1 April 2009.
Minutes from the latest Tax Credits Consulatation Group meeting that took place on 11 March 2009
Thank you to agents who have attended these events.
12 May
HMRC has produced some FAQs concerning dormant accounts for practitioners.
Pensions - The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2009.
Pensions - Explanatory memorandum to the Registered Pension Schemes (Authorised Payments) Regulations and the Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order.
Shares acquired before 10 April 2003 by exercising employee share options. Computation of chargeable gain or allowable loss on a disposal of such shares where there was a charge to income tax on exercising the option.
The Registered Pension Schemes (Authorised Payments) Regulations 2009.
Following a move of staff as part of its office reorganisation HMRC Inheritance Tax is experiencing difficulties with its telephone system.
We'll start to send out 2008-09 forms P11D(b) shortly. Both these and your forms P11D must be completed and returned to us by 6 July 2009.
Employer Annual Returns (P14s and P35) for 2008-09 must reach HMRC by 19 May or you may face a penalty.
Bar and restaurant workers have been given a helping hand by the Court of Appeal in their fight for fair pay.
The Regulations came into force on 12 May 2009 and specify the types of transaction which constitute an "investment transaction" for the purposes of the Investment Manager Exemption.
11 May
Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.
Finance Bill 2009 contains a new definition of an 'offshore fund'. Draft guidance on the definition is published today, and public comment is invited.
This is a supplement to VAT Notes 1 2009 giving details of change to VAT announced in the Chancellor's budget of 22 April 2009.
An important message for Corporation Tax customers in Ayr, Cumbria, Northumbria and Wear & Tyne.
The UK will not be adopting 'Initial Member State' (IMS) status in relation to the implementation of EMCS at the ‘go live’ date of 1 April 2010.
The separate vans factsheets for employers and employees have been combined into one revised factsheet.
Announces changes in the Tour Operators' Margin Scheme (TOMS).
A revised factsheet on car benefit has been published to include recent changes to the rules for disabled drivers.
Details of the various changes to the car benefit rules announced for 2009-10, 2010-11 and 2011-12.
8 May
Minutes of the meeting held on 27 January with SAV's external customers are now available for viewing.
This guidance explains the changes made by Part 2 of Schedule 7 to FA 2008 (Schedule 7) to section 87 and Schedule 4C Taxation of Chargeable Gains Act 1992 (TCGA) and the supporting provisions such as section 90 TCGA.
7 May
HMRC has launched a new teaching resource for secondary schools - Tax Matters.
We are aware that some employers are experiencing difficulties installing their 2009 Employer CD-ROM.
Comments are invited on the draft guidance on payments representing interest made by the FSCS.
Draft clauses and explanatory notes on Investment Trusts have today been published for public consultation. Comments on the latest set of draft clauses are invited by 31 July 2009.
Two draft regulations concerning Real Estate Investment Trusts (REITs) are released today, one concerns the use of artificial structures to meet the conditions of the REIT regime the other stops owner occupied properties from being in the regime.
Statistics as pre-announced are now available.
Help for teachers planning lessons on tax, National Insurance and citizenship with a link to our new online resource, Tax Matters with videos, games facts and quizzes.
The 19 May deadline for Employer Annual Returns is fast approaching and HM Revenue & Customs (HMRC) is issuing a final reminder to employers - file on time, or you could face a late-filing penalty.
New UKBA leaflet 'Bringing food products into the UK' replacing existing HMRC leaflet.
Pensions Newsletter 37 published, which includes an item on the immediate introduction of anti-forestalling legislation mentioned in the budget.
6 May
Information on sending in your return and payment by courier.
Minutes from the March 2009 Tribunals Reform Stakeholder Group meeting.
New factsheet about Health in Pregnancy Grant when coming to the United Kingdom.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
Draft Regulations for compulsory online filing of Company Tax Returns and electronic payment of Corporation Tax are now available.
Research conducted to provide HMRC with estimates of the administrative burden associated with VAT and Corporation Tax compliance and the impact of the use of accounting and filing software.
5 May
Results of the Shares and Assets Valuation Customer Survey 2009 have been publicised.
The latest edition of the Notes for Payroll Software Developers (Series 11, Number 8 - May 2009) is now available.
A small update to the introduction and tax definition information.
Read the warning message about the new HMRC phishing scam in circulation.
Research to help us understand what customers already know or want to know about trivial commutation, and how we can best meet customer needs.
Research to help us understand customers' information needs before retirement.
Research to help us understand what customers want to know about National Insurance contributions.
Research to help us understand why customers may not return forms and to consider alternative approaches to getting information.
List of registered CASCs has been updated.
1 May
A letter from the Financial Secretary gives more information about the debt cap legislation in the Finance Bill.
Avoidance disclosure statistics are published today for the period 1 August 2004 to 31 March 2009.
Information on the most significant reform of the EU VAT system since the introduction of the EU Single Market.
