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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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29 November

Chancellor's Autumn Statement

The Chancellor has delivered his Autumn Statement. This includes draft legislation on employer asset-backed pension contributions which have effect on and after 29 November 2011.

2011-11-29
agents; vat
Certificate of residence - new online form available

If you're a UK resident with income or capital gains from abroad, use the new online form to apply for a certificate of residence to support your claim for tax relief or exemption from foreign tax under a double taxation agreement.

2011-11-29
agents
Tax agents and advisers - an update on SA252 letters

Information about HM Revenue & Customs' plans for the issue of SA252 letters has now been published.

2011-11-29
agents
National Statistics: Tax Gaps (PDF 83K)

Provisional VAT gap estimates statistics for November as pre-announced have now been published.

2011-11-29
National Statistics: Capital Gains Tax

Capital Gains Tax statistics for November as pre-announced have now been published.

2011-11-29

28 November

Tax credits renewals - 31 January deadline for actual income

If you estimated your income when you renewed your tax credits in 2011, you need to give the actual figure as soon as possible. The deadline is 31 January 2012.

2011-11-28
agents
Corporation Tax on chargeable gains - Indexation Allowance

Tables showing the Indexation Allowance for assets disposed of in September and October 2011 have now been published.

2011-11-28
agents
Compay cars - advisory fuel rates

The advisory fuel rates for company cars to operate from 1 December 2011 have now been published.

2011-11-28
agents
Registering for Self Assessment: new forms for partnerships and partners

HM Revenue & Customs has introduced some new online forms that make it easier to register new business partnerships and partners for Self Assessment. You can also use them to register partners for Class 2 National Insurance contributions.

2011-11-28
agents

25 November

Notice 812 European Community Preferences: trade with Turkey

The latest version of this notice has now been published. This notice cancels and replaces the previous version in July 2009. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-25
HMRC approved employee share schemes

HM Revenue & Customs (HMRC) is streamlining the share scheme approval process to be able to respond to your applications as quickly as possible.

2011-11-25
Annual allowance - carry forward rules for the transitional years

HM Revenue & Customs has revised the guidance on how carry forward works for the transitional years 2008-09, 2009-10 and 2010-11.

2011-11-25
The Hydrocarbon Oil and Biofuels (Road Fuel in Defined Areas) (Reliefs) Regulations 2011

HM Revenue & Customs has published draft legislation to introduce a Fuel Duty Relief Scheme for the Inner and Outer Hebrides, the Northern Isles, the Islands of the Clyde and the Isles of Scilly. An accompanying Tax Information and Impact Note has also been published.

2011-11-25
Draft legislation for The Finance Act 2010, Schedule 6, Part 2 (Commencement Order) 2012

Draft legislation is now published and external comments are invited.

2011-11-25
charities

24 November

Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 285K)

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

2011-11-24
EMCS - fallback procedures when splitting movements of energy products

Details of the fallback procedures traders must follow from 1 January 2012 if they are unable to access EMCS (Excise Movement and Control System) and want to split a movement of energy products.

2011-11-24
HMRC 2011 People survey results (PDF 718K)

The results of the autumn 2011 HM Revenue & Customs (HMRC) people survey have now been published.

2011-11-24
Statutory Instrument 2011/2696 and Explanatory Memorandum (Opens new window)

The Employment Income Provided Through Third Parties (Excluded Relevant Steps) Regulations 2011.

2011-11-24

22 November

Working Together publication - issue 46 (PDF 396K)

The latest issue of the publication for tax agents and advisers published by HM Revenue & Customs in association with the Working Together partner representative bodies has now been published.

2011-11-22
agents
Pension Schemes Newsletter 50 (PDF 91K)

The latest newsletter concerning Fixed Protection for pension savings has now been published.

2011-11-22
IR35 forum minutes (PDF 41K)

The IR35 forum minutes held on 9 November 2011 have now been published.

2011-11-22
agents
National Statistics: Tax receipts and taxpayers

Tax receipts and taxpayers statistics for November as pre-announced are now available.

2011-11-22
National Statistics: Property Transactions

Property Transaction statistics for November as pre-announced are now available.

2011-11-22

21 November

Revenue & Customs Brief 38/11

This brief reminds customers that with effect from 1 January 2012 UK residents are no longer eligible to purchase a boat using the VAT Sailaway Boat Scheme.

2011-11-21
agents; vat
ISA Bulletin 39

The latest ISA bulletin containing information on ISA bulk transfers, the latest version of the Guidance Notes and Recognised Stock Exchanges has now been published.

2011-11-21
Corporation Tax Online - software and online forms

The list of HM Revenue & Customs recognised commercial software that is compatible with the Corporation Tax online service has been updated.

2011-11-21
agents
Independent study on General Anti-Avoidance Rule

The final report of the independent study into a General Anti-Avoidance Rule (GAAR) led by Graham Aaronson QC has now been published on the HM Treasury website.

2011-11-21
agents

18 November

International Conference on Institutional Taxation Analysis

The date for the HM Revenue & Customs (HMRC) and the Economic and Social Research Council (ESRC) to host a joint International Conference on Institutional Taxation Analysis has changed to 1-2 December 2011.

2011-11-18
News Release: £16.8 million tax boost from HM Revenue & Customs funded voluntary sector work (Opens new window)

Grants to voluntary and community sector organisations that help people with taxes, benefits and tax credits led to additional tax of £16.8 million being declared last year, up 68 per cent on the previous year.

2011-11-18

17 November

Tariff Stop Press Notice 45/11

Amendment to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 11 November 2011.

2011-11-17
HMRC Third Sector Grant Funding Programme for 2010-11

The results of HM Revenue & Customs (HMRC) Grant Funding Programme for 2010-11 have now been published. It details HMRC's key achievements and the next steps.

2011-11-17
Notice 708 Buildings and construction

The latest version of this notice is now available. This notice cancels and replaces the previous version in February 2008 and numerous HM Revenue & Customs Briefs. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-17
agents; vat
Understanding HMRC customers: Feedback from representatives of race, disability and gender groups (PDF 173K)

This report presents findings from research with representative bodies to better understand the needs of HM Revenue & Customs (HMRC) customers in these areas.

2011-11-17

16 November

Corporation Tax Online - software and online forms

The list of HM Revenue & Customs recognised commercial software that is compatible with the Corporation Tax online service has been updated.

2011-11-16
VAT Notice 700/65 Business entertainment

The latest version of this notice is now available. This notice cancels and replaces the previous version in May 2002. Details of any changes to the previous version can be found in paragraph 1.1.

2011-11-16
agents; vat
National Statistics: Child and Working Tax Credit - take-up rates

Statistics for 2009-10 have now been published.

2011-11-16
agents
VAT Notice 700/64 Motoring expenses

The latest version of this notice has now been published. This notice cancels and replaces the previous version in May 2007.

2011-11-16
agents; vat

15 November

Notice 812 European Community Preferences: trade with Turkey

The latest version of this notice has now been published. This notice cancels and replaces the previous version in July 2009. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-15
HMRC Customer Survey 2011-15 development project (PDF 1MB)

Report from the review of the HM Revenue & Customs (HMRC) customer survey.

2011-11-15
agents
Customs Information Paper (11) 94

Changes to the contraventions which can be subject to civil penalties.

2011-11-15
VAT Notice 742/3 Scottish land law terms

The latest version of this notice has now been published. This notice cancels and replaces the previous version in July 2005. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-15
agents; vat
VAT Notice 700/17 Funded pension schemes

The latest version of this notice has now been published. This notice cancels and replaces the previous version in March 2002. Details of any changes to the previous version can be found in paragraph 1.1.

2011-11-15
agents; vat
Stamp Taxes Bulletin 2/2011

The Stamp Taxes Bulletin 2/2011 has now been published under Technical Guidance.

2011-11-15
stamps
Telling HMRC about fraud and wrongdoing

Help HM Revenue & Customs (HMRC) stop fraud by telling them about your suspicions, or give information that will help stop people committing fraud, bringing goods into the UK that they shouldn't or deliberately not paying tax.

2011-11-15
Customer Experience Score data

Data showing HM Revenue & Customs latest Customer Experience score.

2011-11-15
agents
Gender Recognition Act 2004 - Transsexuals get equal State Pension rights (Opens new window)

Recent Court Judgements may have affected the State Pension entitlement and liability to pay National Insurance contributions after the age of 60 for certain transsexual women born between 24 December 1919 to 3 April 1945 (both dates included).

2011-11-15
agents

14 November

Business Tax Forum

Details for the Business Tax Forum have been updated and the agenda and minutes for the meeting held on 19 September 2011 have now been published.

2011-11-14
agents
Large Business Mid-Tier Agents Forum (LBMTAF)

The LBMTAF agenda and minutes for the meeting held on 5 October 2011 have been published.

2011-11-14
agents
Customs Information Paper (11) 93

Retrospective derogations from the normal preferential Rules of Origin for certain products exported from South Korea on or after 1 July 2011, and which are released to free circulation in the European Union on or after that date.

2011-11-14
Category 1 crude oil values (PDF 57K)

Crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.

2011-11-14
Shares and Assets Valuation (SAV)

The SAV enquiry line telephone number has changed.

2011-11-14
Shares and Assets Valuation (SAV) - an introduction

This document has been updated to reflect current practices, in particular regarding the SAV enquiry line and Post Transaction Valuation Check (PTVC) and ITEPA (Income Tax (Earnings and Pensions) Act 2003) PTVC valuations.

2011-11-14
Improving the operation of PAYE: Real Time Information

In readiness for the introduction of Real Time Information (RTI), HM Revenue & Customs has published a technical note for draft amendments to regulations relating to Pay As You Earn (PAYE), National Insurance contributions and Construction Industry Scheme and welcomes comments by 9 January 2012.

2011-11-14
agents
VAT Notice 709/1 Catering and take away food

The latest version of this notice has now been published. This notice cancels and replaces the previous version in February 2007. Details of any changes to the previous version can be found in paragraph 1.1.

2011-11-14
agents; vat
Tariff Stop Press Notice 44/11

Amendment to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 1 July 2011.

2011-11-14
Draft revised Postal Packets Regulations - Tax Information and Impact Note (PDF 27K)

HM Revenue & Customs has published a Tax Information and Impact Note regarding the revised Postal Packets (Revenue and Customs) Regulations 2011.

2011-11-14
Draft revised Postal Packets Regulations (PDF 42K)

The revised Postal Packets (Revenue and Customs) Regulations 2011 have now been published in draft for a four week period of consultation.

2011-11-14
Modernising the administration of the personal tax system: Tax Transparency for Individuals

The Government is publishing a discussion document that invites views on how increased transparency and accessibility to tax information can build greater awareness and understanding of how the system works.

2011-11-14
agents

11 November

PAYE for Employers: Disguised Remuneration - National Insurance regulations

Regulations have been introduced to charge Class 1 National Insurance contributions on amounts chargeable to tax under the recently introduced Disguised Remuneration measure.

2011-11-11
agents
The Investment Trust (Approved Company) (Tax) Regulations 2011

The final draft of the regulations has now been published.

2011-11-11
agents
Penalties for late submission of Tax Returns for Trustees of Registered Pension Schemes (SA970)

This is a note to remind trustees that penalties will be charged where you submit your pension schemes Self Assessment tax return late even if no tax is due.

2011-11-11
agents
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 1.1MB)

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

2011-11-11

10 November

Staff Survey Results 2011 (PDF 50K)

The results of the autumn 2011 HM Revenue & Customs people survey have now been published.

2011-11-10
Form BOR286 Customs Duty and/or import VAT relating to imports by post

Revised form to be used to request a refund of customs charges when goods are imported by post has now been published.

2011-11-10
vat

9 November

Removal of LVCR from Channel Island imports

From 1 April 2012, Low Value Consignment Relief (LVCR) will no longer apply to all goods imported to the UK from the Channel Islands.

2011-11-09
agents; vat
Shares and Assets Valuation (SAV) customer survey 2011

SAV seeks your views on a range of issues relating to your experiences when dealing with them.

2011-11-09
agents
Tax agents and advisers - video about HMRC toolkits

A short video has been published to show how using HM Revenue & Customs (HMRC) toolkits to help reduce errors can be used in practice.

2011-11-09
agents

8 November

Revised VAT Notice 700/50 (November 2011)

The latest version of this notice has now been published. This notice cancels and replaces the previous version in June 2011. Details of any changes to the previous version can be found in paragraph 1.1.

2011-11-08
agents; vat
List 3: Deduction for fees and subscriptions paid to professional bodies or learned societies

This list has been updated to include the titles of those professional bodies that have been approved under Section 344 ITEPA 2003 up to 31 October 2011.

2011-11-08

7 November

VAT Notice 701/38 Seeds and plants

The latest version of this notice has now been published. This notice cancels and replaces the previous version in November 2003. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-07
agents; vat
Air Passenger Duty (APD) update - Northern Ireland rates

With effect from 1 November 2011 direct long haul flights departing from Northern Ireland will be liable for Band A APD rates irrespective of the final destination. This update note provides information for any affected airlines as well as some example flights.

2011-11-07
VAT Notice 700/56: Insolvency

The latest version of this notice has now been published. This notice cancels and replaces the previous version in January 2006. Details of any changes to the previous version can be found in paragraph 1.1.

2011-11-07
agents; vat

4 November

Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 243K)

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

2011-11-04
Guidance Notes for ISA Managers (PDF 1.18MB)

The latest version (November 2011) of the Guidance Notes has now been published. These notes provide general guidance for ISA (Individual Savings Account) managers on how to operate the ISA schemes.

2011-11-04
Corporation Tax Online - software and online forms

The list of HM Revenue & Customs recognised commercial software that is compatible with the Corporation Tax online service has been updated.

2011-11-04
agents
How to obtain a Pension Scheme Tax Reference (PDF 23K)

HM Revenue & Customs has published guidance on how to obtain a Pension Scheme Tax Reference.

2011-11-04
Customs Information Paper (11) 91

The need for Community/Common Transit (CT) principals to immediately review the level of their CT guarantees to reflect the introduction of the new rates of Excise Duty on high and lower strength beers.

2011-11-04
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 January 2007. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-04
agents; vat
Customs Information Paper (11) 92

The supervising officer role for TA (Temporary Admissions) Oral Declarations will move from the National Import Reliefs Unit (NIRU) to the TA Team at Redhill on 31 October 2011.

2011-11-04
National Statistics: Inheritance Tax

User registration for customer feedback.

2011-11-04
National Statistics: Personal Wealth

Results from Personal Wealth Consultation.

2011-11-04
National Statistics: Pensions - Employee Share Schemes

User registration for customer feedback.

2011-11-04
National Statistics: Pension - Individual Savings Accounts (XLS 131K)

User registration for customer feedback.

2011-11-04

3 November

Customs Information Paper (11) 90

Changes to CHIEF (Customs Handling of Import & Export Freight) procedures when requesting that the import account is taken at an excise warehouse.

2011-11-03
List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASCs has been updated.

2011-11-03
charities; agents
HMRC issue briefings

New information for people who want to know more about current issues affecting HM Revenue & Customs (HMRC) and our customers.

2011-11-03
Getting the SDLT (Stamp Duty Land Tax) return right first time

Stamp Taxes have produced some additional guidance to help you complete the new SDLT1 forms correctly.

2011-11-03
stamps
Toolkits to help minimise common errors - update

HM Revenue & Customs has published an updated VAT Input Tax Toolkit effective from 1 June 2011. The update reflects a number of recent changes including the VAT treatment of assets used for business and non-business or private purposes and entertaining overseas customers.

2011-11-03
agents

2 November

CAP1: Advice on non business activities

A summary of responses received to the consultation on CAP 1: how non-business customers or customers with a query about non-business activities get advice on HM Revenue & Customs' interpretation of recent tax legislation.

2011-11-02
VAT Notice 701/14 Food

The latest version of this notice is now available. This notice cancels and replaces the previous version in May 2002. Details of any changes to the previous version can be found in paragraph 1.1.

2011-11-02
agents; vat
VAT Notice 700/2 Group and divisional registration

The latest version of this notice is now available. This notice cancels and replaces the previous version in December 2004. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-02
agents; vat

1 November

Disclosure statistics for April 2004 to September 2011 (XLS 45K)

Six-monthly publication of disclosure statistics for direct and indirect taxes.

2011-11-01
Notice CCL1/1 (November 2011)

The latest version of this notice is now available. This notice cancels and replaces the previous version in July 2010. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-01
News Release: Don't send your tax return on paper (Opens new window)

If you haven't sent in your 2010-11 Self Assessment tax return, you now must send it online if you want to avoid a penalty as the 31 October deadline for paper returns has now passed.

2011-11-01
agents
VAT Notice 701/31 Health institutions

The latest version of this notice is now available. This notice cancels and replaces the previous version in February 2007. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-01
agents; vat
Mandatory electronic submission of Intrastat declarations (PDF 42K)

HM Revenue & Customs has published a Tax Information and Impact Note regarding the measure that will make the electronic submission of Intrastat declarations mandatory from 1 April 2012.

2011-11-01
Revised due date for submission of Intrastat declarations (PDF 33K)

HM Revenue & Customs has published a Tax Information and Impact Note regarding the measure that will bring forward the deadline for the submission of Intrastat declarations from 1 April 2012.

2011-11-01
Draft legislation for changes to the procedure for submitting Intrastast declarations (PDF 26K)

HM Revenue & Customs has published draft legislation for external comment which brings forward the deadline for submitting Intrastat declarations to the 21st day of the month, and makes the electronic submission of Intrastat declarations mandatory.

2011-11-01
Notice CCL1 (November 2011)

The latest version of this notice is now available. This notice cancels and replaces the previous version in July 2010. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-01
Notice CCL1/5 (November 2011)

The latest version of this notice is now available. This notice cancels and replaces the previous version of July 2010. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-01
Negligible Value list

The Negligible Value list has been updated to include any new agreements during September 2011.

2011-11-01
Notice 143 (November 2011)

The latest version of this notice is now available. This notice cancels and replaces the previous version in July 2011. Details of any changes to the previous version can be found in paragraph 1.2.

2011-11-01
agents; vat
News Release: Pension scheme four charged (Opens new window)

The former President of the Association of Taxation Technicians and three of his business associates who administered a pension scheme, have been charged with stealing £5 million through a tax fraud targeting the pension industry.

2011-11-01

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