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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30 November

Get ready for Charities Online

In April 2013 HMRC launches a way to claim Gift Aid and Small Donations Scheme payments online. Find out what you need to do now.

2012-11-30
charities
VAT Notice 701/59 Motor vehicles for disabled people

This notice has been cancelled and replaced by helpsheets VAT 1615 and VAT 1616.

2012-11-30
vat; agents
Tariff Stop Press Notice 46/12

Notification of changes to the monthly trade euro rate.

2012-11-30
National Statistics: Capital Gains Tax tables 14.1 to 14.8 and TA.7

The tables in this publication provide breakdowns of the number of Capital gains taxpayers, gains and tax accruals (liabilities) by year of disposal.

2012-11-30
National Statistics: Employee Share Schemes table 6.6

The statistics in this publication cover four tax-advantaged (approved) employee share schemes.

2012-11-30
HMRC organisation latest charts and supporting datasets

HMRC has today published the latest charts and supporting datasets as at 30 September 2012.

2012-11-30

29 November

PAYE Real Time Information: penalties, returns and payments for 2012-13 and 2013-14

HMRC has published guidance for employers on the penalty position for late and inaccurate PAYE returns submitted in real time.

2012-11-29
agents
Import Control System (PDF 48K)

Publication of new live URL's for Import Control System changes for KEL24.

2012-11-29
Dormant companies becoming active for Corporation Tax

The way dormant companies notify HM Revenue & Customs that they're becoming active has changed.

2012-11-29
agents;ct
Statutory Instrument: SI 2012/2786 and Explanatory Memorandum (Opens new window)

The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2012 and associated Explanatory Memorandum.

2012-11-29

28 November

Impact Assessment for the Gift Aid Small Donations Scheme

The Small Charitable Donations Bill and Gift Aid Small Donations Scheme Third Reading.

2012-11-28
charities
The Income Tax (Purchased Life Annuity) (Amendment) Regulations 2012 (Opens new window)

The Income Tax (Purchased Life Annuity) (Amendment) Regulations 2012 have been laid before Parliament on 21 November 2012.

2012-11-28
Details of HMRC Government Procurement Card (GPC) spending over £500

The monthly details of HM Revenue & Customs (HMRC) expenditure with suppliers via Government Procurement Card covering transactions that exceed £500.

2012-11-28
Procurement Dataset - All new items of HMRC spending over £25000

The related spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25000 for the month of October 2012.

2012-11-28

27 November

New 'screenshot' guides for charities forms now available

HM Revenue & Customs has developed simple guidance to help complete some of the most popular charity forms.

2012-11-27
charities

26 November

Employment-Related Shares & Securities Bulletin (PDF 39K)

The fourth employment-Related Shares & Securities Bulletin providing information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes.

2012-11-26
ct;agents
Statutory instrument SI 2012 No.2933 and Explanatory Memorandum (Opens new window)

The Bank Levy: International Tax Enforcement Arrangements (Federal Republic of Germany) Order 2012

2012-11-26
ct;agents
Tax agents and advisers - update: pilot of HMRC's 'agent view'

An update on the pilot of HM Revenue & Customs' 'agent view' has been published.

2012-11-26
agents
Register your new business with HM Revenue & Customs (HMRC)

Register your business online for tax and National Insurance, it's quick and easy. If you decide to send form CWF1 instead, download the latest version. From 1 February 2013, HMRC will return old forms as they don't provide enough information.

2012-11-26
agents
Community/Common Transit and TIR Newsletter - 03/2012 (PDF 28K)

Turkey will accede to the Common Transit Convention on 1 December 2012. All transit movements to and from Turkey after that date must be entered to NCTS.

2012-11-26

23 November

Changes to pensions contracted-out enquiry services

Non-availability of the AGLS, COCIS, COMMS and NINODOB services.

2012-11-23
agents
Central Agent Authorisation Team turnaround times

HM Revenue & Customs has provided an update on the turnaround times for the processing of paper forms 64-8 and registrations for Self Assessment and self-employment.

2012-11-23
agents
Inheritance Tax (Market Makers and Discount Houses) Regulations 2012 (Opens new window)

Legislation to extend Bussiness Property Relief.

2012-11-23
agents

22 November

VAT Notice 701/57 Health professionals and pharmaceutical products

The latest version of this notice has now been published. This notice cancels and replaces the previous version in November 2011. Details of any changes to the previous version can be found in paragraph 1.2.

2012-11-22
vat;agents
Notice 34 Intellectual property rights

The latest version of this notice has now been published. This notice cancels and replaces the previous version in June 2010. Details of any changes to the previous version can be found in paragraph 1.2.

2012-11-22
vat;agents

21 November

Tariff Stop Press Notice 45/12

Changes to Chapter 42 of Volume 2 of the Tariff.

2012-11-21
Tax treatment of payments to individuals and other non-corporates following share capital reduction (PDF 36K)

Guidance on the tax treatment of payments to individuals and other non-corporates following share capital reduction.

2012-11-21
agents;ct
Tax treatment of payments to UK companies from companies registered in an overseas territory (PDF 29K)

Guidance on the tax treatment of payments to UK companies from companies registered in an overseas territory ('foreign companies').

2012-11-21
agents
Tariff Notice 18/12

New regulation for seaweed and other algae.

2012-11-21
New guidance for Money Service Businesses

To address concerns about suggested thresholds for checking the source of funds, HMRC has made some changes to the anti money laundering guidance for Money Service Businesses issued on 22 June 2012.

2012-11-21
agents
Advisory Notice on money laundering controls in overseas jurisdictions

HM Treasury has published a new Advisory Notice on money laundering and terrorist financing controls in overseas jurisdictions.

2012-11-21
agents
National Statistics: Number of residential property transaction completions with value £40,000

Property transactions completed in the UK with value £40,000 or above.

2012-11-21

20 November

Statutory Instrument: SI 2012/2731 and Explanatory Memorandum (Opens new window)

VAT (Refund of Tax to Museums and Galleries) (Amendment) Order and associated Explanatory Memorandum.

2012-11-20
vat;agents
Tariff Stop Press Notice 43/12

Amendments to volume 2 of the printed tariff and chief applicable from 01/01/2012.

2012-11-20
Avoidance: SRN withdrawn

New PO Box address for statutory clearances.

2012-11-20
agents;ct
New address for statutory Clearances (PDF 37K)

New PO Box address for statutory clearances.

2012-11-20
agents
Qualifying Recognised Overseas Pension Schemes (QROPS)

HM Revenue & Customs has published an update to the QROPS list.

2012-11-20

19 November

VAT: amended certificates of registration

HM Revenue & Customs is conducting routine maintenance to their VAT systems and as a result you may receive an amended certificate of registration.

2012-11-19
agents;vat
CFC Reform 2012 - additional draft guidance published for consultation

Further draft guidance on the new CFC rules is being published today. It comprises draft guidance on Chapters 2 (the CFC charge), 20 (residence) and 21 (management).

2012-11-19
ADR trial for SMEs and Individuals accepting applications beyond 30 November

The results of the current stage of the trial are being evaluated during November 2012 but applications will continue to be accepted throughout the evaluation period and beyond.

2012-11-19
vat;agents

16 November

Statutory Instrument: SI 2787/2012 and Explanatory Memorandum (Opens new window)

The Value Added Tax (Place of Supply of Services) (Transport of Goods) Order 2012 and associated Explanatory memorandum.

2012-11-16
vat;agents
Pensions: The Annual Allowance Charge (Amendment) Order

HMRC has published in draft the Annual Allowance Charge (Amendment) Order for comment.

2012-11-16
Revenue & Customs Brief 30/12

HMRC has published details of a change of policy relating to transfers of a going concern (TOGC) following a recent tax tribunal decision.

2012-11-16
vat;agents
Improving the operation of PAYE: Collecting Real Time Information

Technical note for draft amendments to regulations for PAYE, National Insurance contributions and Construction Industry Scheme to come into effect from 6 April 2013 for comment by 11th January 2013.

2012-11-16
agents

15 November

Notice 104 ATA and CPD Carnets

The latest version of this notice has now been published. This notice cancels and replaces the previous version in June 2010. Details of any changes to the previous version can be found in paragraph 1.2.

2012-11-15
vat
Authorised Economic Operator (AEO)

New Self Assessment questionnaire C118 and explanatory notes have now been published.

2012-11-15
Revenue & Customs Brief 31/12

Removal of the VAT registration threshold for businesses which are not established in the UK.

2012-11-15
vat;agents
CTF LA Bulletin 19a (PDF 41K)

The latest CTF LA Bulletin is now available. It corrects an error in the flowchart issued with Bulletin 19, which covered the reporting requirements for looked after children who no longer have someone with parental responsibility.

2012-11-15

14 November

Removal of online form to get confirmation of your National Insurance number

Online submission of form CA5403 has been temporarily withdrawn but HMRC hopes to reinstate it soon. Customers may still print and post this form.

2012-11-14
agents

13 November

New Inheritance Tax forms IHT400, IHT404, IHT421, IHT430, IOV2 and IHT 400 Notes

HM Revenue & Customs (HMRC) have today published updated forms IHT400, IHT404, IHT421, IOV2, IHT 400 Notes and new schedule IHT430 Reduced rate of Inheritance Tax.

2012-11-13
agents
Corporation Tax on chargeable gains - Indexation Allowance - October 2012

Tables showing the Indexation Allowance for assets disposed of in October 2012 are now available.

2012-11-13
agents;ct
Corporation Tax on chargeable gains - Indexation Allowance - September 2012

Tables showing the Indexation Allowance for assets disposed of in September 2012 are now available.

2012-11-13
agents;ct
Overseas Trade Statistics - EU latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with EU countries have been published for September 2012.

2012-11-13

12 November

The Spirits (Amendment) Regulations 2012

HM Revenue & Customs has published the draft Spirits (Amendment) Regulations 2012, please send any comments to the Alcohol Policy Team by 11 February 2013.

2012-11-12
Reporting Offshore Funds (XLS 3.70MB)

An updated list of funds which have received reporting fund status with affect from 12 November 2012.

2012-11-12
Real Time Information: Timing of real time PAYE returns

HMRC has published proposals explaining the circumstances where employers will be allowed extra time to send real time PAYE information to HMRC.

2012-11-12
agents
ISA Bulletin 46 (PDF 40K)

The latest ISA Bulletin is now available. It contains an article on the latest (October 2012) version of the ISA Guidance Notes and two articles on Annual Returns of Information.

2012-11-12

9 November

Proposed change to the formulation for Completely Denatured Alcohol

This consultation document seeks views on the proposed change to the formulation for Completely Denatured Alcohol.

2012-11-09
Category 1 crude oil values (PDF 66K)

Crude oils that are valued using Price Reporting Agency data, updated October 2012 have now been published.

2012-11-09
Overseas Trade Statistics - non EU latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with non-EU countries for September 2012 have been published.

2012-11-09

8 November

UK/India Protocol to the Double Taxation Agreement

A Protocol to the Double Taxation Agreement between the UK and India was signed in London on 30 October 2012.

2012-11-08
Notice 828 Tariff Preferences: Rules of origin for various countries

The latest version of this notice has now been published. This notice cancels and replaces the previous version in December 2010. Details of any changes to the previous version can be found in paragraph 1.2.

2012-11-08
Shadow ACT - Draft Statutory Instrument, Explanatory Memorandum and TIIN (PDF 65K)

Draft legislation on the Corporation Tax treatment of Unrelieved Surplus Advance Corporation Tax (USACT) has been published today for consultation.

2012-11-08
agents;ct

7 November

Pension schemes for advisers and practitioners

Detailed guidance, newsletters and forms for professional scheme administrators are now available.

2012-11-07
agents
HMRC Official and National Statistics updated website has now been launched

HM Revenue & Customs Official and National Statistics website has been updated.

2012-11-07
Changes to the Relief at Source (RAS) Annual Claim form

Following consultations with the Pensions Industry, HMRC has decided to revise the Annual RAS claim form (APSS 106). Further details can be found in Pension Schemes Newsletter 55.

2012-11-07
agents
Changes to the Relief at Source (RAS) Interim Claim form

Following consultations with the Pensions Industry, HM Revenue & Customs has decided to revise the Interim RAS claim form (APSS 105). Further details can be found in Pension Schemes Newsletter 55.

2012-11-07
agents
Pensions Newsletter 55 (PDF 63K)

The October 2012 edition has now been published.

2012-11-07
agents

6 November

Guide to importing and exporting - breaking down the barriers

Version 36 - October 2012 of this information pack has been published and acts as a basic guide for anyone wishing to import or export goods, it is of great relevance to the trade.

2012-11-06
ISA Guidance notes (PDF 1.1MB)

The latest (October 2012) version of the ISA Guidance notes has now been published.

2012-11-06
Briff Seneddol - Perfformiad CThEM am yr hanner blwyddyn 2012-13 (PDF 99K)

Mae CThEM yn asesu ein perfformiad yn erbyn ystod o fesurau cydymffurfio, gweithredu a gwasanaeth cwsmeriaid. Mae’r brîff gwybodaeth hwn yn edrych ar ein perfformiad am yr hanner blwyddyn yn erbyn ein rhagolygon a’n targedau.

2012-11-06
Notice 456 Double Taxation Relief for gambling duties

The latest version of this notice has now been published. This notice cancels and replaces the previous version in September 2012.

2012-11-06
vat
Patent Box draft Statutory Instrument and Explanatory Memorandum consultation

HM Revenue & Customs has published a draft Statutory Instrument and Explanatory Memorandum for comment by 4 December 2012.

2012-11-06
agents;ct
Notice 301 Customs: Civil Penalties for Contraventions of Customs Law November 2012

The latest version of this notice has now been published. This notice cancels and replaces the previous version in September 2008.

2012-11-06
vat

5 November

Generally Acceptable Accounting Practices (GAAPs) (PDF 32K)

The list of Generally Acceptable Accounting Practices (GAAPs) approved for use by Offshore Reporting Funds has been updated.

2012-11-05
CTF Bulletin 65 (PDF 43K)

The latest CTF Bulletin is now available. It contains article on the decommissioning of Fortnightly Schedules and Returns.

2012-11-05
Tax agents and advisers: new Learning Together events

Agents who are registered for the Agent Account Manager service can now book to attend a learning event on using PAYE in real time in Wales.

2012-11-05
agents
New HMRC guidance on reverse charges at VAT groups

Announcement that additional specialised guidance exists, inviting any persons with an interest to request a copy by email.

2012-11-05
vat;agents
National Statistics: Individual Savings Accounts

Number of ISAs, amounts subscribed to each component and average subscription per account by tax year.

2012-11-05
Summary of Film tax credit claims (PDF 40K)

This summary consists of claims take-up, cost and delivery of the relief which covers the whole period of operation from January 2007 up to the end of 2011 -12.

2012-11-05
agents;ct

2 November

LBS Oil & Gas office address updated

New contact details for general enquires sent via the post.

2012-11-02
Changes to the registration procedures for money transmitters

Further information about the changes to the Payment Services Regulations from 1 October 2012.

2012-11-02
Draft debt cap regulations on The Tax Treatment of Financing Costs and Income (Capital Market Arrangements) (Elections) (PDF 61K)

HM Revenue & Customs has published draft regulations for comment by 30 November 2012.

2012-11-02
agents;ct
Announcement - improvements to the HMRC Official and National Statistics website

HM Revenue & Customs National Statistics website is being updated.

2012-11-02

1 November

Statutory Instrument: SI 2012/2612 and Explanatory Memorandum (Opens new window)

The Child Benefit and Child Tax Credit (Miscellaneous Amendments) Regulations 2012 and associated Explanatory Memorandum.

2012-11-01
agents
Tariff Stop Press Notice 41/12

Please note the following amendments to Volume 2 of the printed Tariff applicable from 27 October 2012.

2012-11-01
Disclosures of Tax Avoidance Schemes (DOTAS) (PDF 27K)

The six monthly disclosure statistics to 30 September 2012 have now been published.

2012-11-01
agents;stamps
Disclosure of Tax Avoidance Schemes (DOTAS)

Updated forms have been published to take account of changes to the disclosure requirements for Stamp Duty Land Tax avoidance schemes, which come into force on 1 November 2012.

2012-11-01
agents;stamps;ct
Toolkits to help minimise common errors - update

HMRC has published the updated Expenses and Benefits from Employment Toolkit in addition to the National Insurance and Statutory Contributions Toolkit. The purpose of the toolkits is to assist agents when completing their clients’ returns and forms.

2012-11-01
agents
Resolving tax disputes

Message from Edward Troup, HMRC's Tax Assurance Commissioner on how tax disputes should be resolved

2012-11-01
agents
Business Record Checks by HMRC

HM Revenue & Customs new approach to business record checks starts on 1 November 2012.

2012-11-01
agents;vat
List of registered Community Amateur Sports Clubs (CASCs)

An updated list of registered CASCs has now been published.

2012-11-01
agents
Machine Games Duty Registration opens today

The online registration service is now available. If you are responsible for premises where machine games will be available for play at 1 February 2013 you must apply for registration before 1 January 2013 to avoid a penalty.

2012-11-01
agents;vat
VAT: changes to VAT online services

HM Revenue & Customs Online Services now include a new way to register businesses for VAT.

2012-11-01
agents;vat

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