What's new

Latest news and announcements from HM Revenue & Customs (HMRC).

RSS for Whats New | What is RSS?

29 November 2013

Tariff Stop Press Notice 41/13

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2013-11-29
Gift Aid Small Donations Scheme - mergers

Some charities and Community Amateur Sports Clubs (CASCs) were not aware of the time limit for notifying HMRC about mergers. HMRC will therefore accept late applications in some circumstances and will update guidance to make time limits clear.

2013-11-29
charities;agents
Statutory Instrument: SI 2013/2994 and Explanatory Memorandum (Opens new window)

The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013.

2013-11-29
agents;ct
Information note by European Commisson regarding Russian measures affecting Transports Internationaux Routiers (TIR) (Opens new window)

Information Note on Russian measures affecting TIR and transit movements in the Russian Federation as of 1 December 2013.

2013-11-29
The Tariff

Prices for 2014 are now available.

2013-11-29

28 November 2013

Tariff Stop Press Notice 40/13

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2013-11-28

27 November 2013

Manufactured overseas dividends: new rules from 1 January 2014

Questions and answers on the new regime for anyone involved in manufactured overseas dividends.

2013-11-27
agents
Employment-Related Shares & Securities Bulletin (PDF 30K)

The eleventh Employment-Related Shares and Securities Bulletin providing information and updates on developments relating to employment-related securities, including the tax-advantaged employee share schemes has been published.

2013-11-27
agents
PAYE for employers: Advisory fuel rate updates

HMRC has published revised advisory fuel rates to operate from 1 December 2013.

2013-11-27
agents
Notice 100: Customs Flexible Accounting System (FAS)

This notice cancels and replaces Notice 100 (November 2009). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2013-11-27
agents;vat
TIIN for the Tax Treatment of Financing Costs and Income (Excluded Schemes) (PDF 25K)

HMRC have published the Tax Impact and Information Note (TIIN) for SI 2013/2892 - The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regulations 2013.

2013-11-27
agents;ct
Pension Schemes: Guidance on the taxation of unauthorised transfers to schemes included on the QROPS list (PDF 48K)

HMRC has today published this guidance for individuals, pension schemes and advisers on the taxation of unauthorised transfers to schemes included on the QROPS list. This guidance is related to the case of R (Gibson) v Commissioner for HM Revenue and Customs.

2013-11-27
agents
National Statistics: Interim updating of Table 10.8 'Payroll giving scheme'

Table 10.8 'Payroll giving scheme' will be updated on 31 December 2013.

2013-11-27

26 November 2013

VAT Notes 4 2013

HMRC publish VAT Notes quarterly. They contain a summary of all recent changes to the VAT rules and announce future changes.

2013-11-26
agents;vat
Changes to heritage guidance

Amendments made to the memorandum Capital Taxation and the National Heritage.

2013-11-26
Tariff Notice 39/13

Common Customs Tariff - Combined Nomenclature - Tariff classification - An incomplete colour television (LCD Television).

2013-11-26
Joint Initiative on HMRC Service Delivery

Read the latest joint statement published on the HMRC website.

2013-11-26
agents
Change to the Pension Schemes Services fax number

The fax number for Pension Schemes Services (PSS) has changed. If you need to send a fax to PSS please send it to 03000 564 568. All our contact details will be updated shortly.

2013-11-26
agents

25 November 2013

Notice CCL 1/5 Penalties and interest

This notice cancels and replaces Notice CCL1/5 (November 2011). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2013-11-25
agents;vat

22 November 2013

New enhanced Stamp Duty Reserve Tax assessment service

Details of the development of a new enhanced Stamp Duty Reserve Tax assessment service.

2013-11-22
stamps;agents
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 164K)

HMRC has published an update to the QROPS list.

2013-11-22
Customs Information Paper (13) 74 (PDF 26K)

An Inspection of Border Force Freight Operations.

2013-11-22
Framework for NHS Trusts (PDF 55K)

Guidance for NHS Trusts on formulating VAT recovery methods has been published.

2013-11-22
agents;vat
UK signs Agreement for Automatic Information Exchange with Gibraltar (PDF 207K)

The UK has published an Intergovernmental Agreement to Improve International Tax Compliance that was signed with Gibraltar on 21 November 2013.

2013-11-22
agents;vat;ct
Statutory Instrument: SI 2013/2892 and Explanatory Note (Opens new window)

The Tax Treatment of Financing Costs and Income (Excluded Schemes) Regulations 2013.

2013-11-22
agents;ct

21 November 2013

Central Agent Authorisation Team turnaround times

HMRC advise dates that agents need to post forms 64-8 or apply for online authorisation to enable them to file clients Self Assessment returns by the 31 January deadline.

2013-11-21
agents
National Insurance Contributions (NICs) Bill 14 October 2013

Draft HMRC arrangements for claiming the NICs Employment Allowance from 6 April 2014 and Draft NICs Regulations for Offshore Employers and Oil and gas workers on the UK continental shelf.

2013-11-21
agents
Customs Information Paper (13) 73 (PDF 17K)

This Customs Information Paper (CIP) provides additional information about Import Control System (ICS) planned system downtime.

2013-11-21

20 November 2013

Charities: Fit and Proper Persons Test

HMRC have updated the guidance for charities on the Fit and Proper Persons Test.

2013-11-20
agents;charities
Employee Financed Retirement Benefit Schemes (EFRBS) Resolution Opportunity

HMRC is writing to customers giving them an opportunity to settle open enquiries into the use of EFRBS arrangements. Customers have until 31 December 2013 to indicate whether they wish to take advantage of this opportunity.

2013-11-20
agents;ct
Applying for fixed protection 2014

Problems with application form APSS228 resolved and more advice on applying online for fixed protection 2014.

2013-11-20
agents

19 November 2013

Revenue & Customs Brief 35/13

This brief explains HMRC's position in relation to the NIC liability of Entertainers from 6 April 2014 onwards, subject to the proposed changes being approved by Parliament.

2013-11-19
agents;vat

18 November 2013

Custom Information Paper (13) 70 (PDF 34K)

Tariff Preference, Costa Rica and El Salvador.

2013-11-18
Notice 732: Annual accounting

This notice cancels and replaces Notice 732 (June 2010).

2013-11-18
vat;agents
Notice 550: Air Passenger Duty (APD)

This notice cancels and replaces Notice 550 (June 2013).

2013-11-18
vat
Customs Information Paper (13)72 (PDF 16K)

The National Clearance Hub has moved from Custom House, Salford to Ralli Quays, Salford.

2013-11-18

15 November 2013

Toolkits to help reduce errors: agent survey

HMRC has launched a survey to get feedback from agents about their experience of using HMRC's toolkits and suggestions for improving them in the future.

2013-11-15
agents

14 November 2013

Category 1 crude oil values (PDF 89K)

Crude oils that are valued using Price Reporting Agency data, updated October 2013 have now been published.

2013-11-14

13 November 2013

Customs Information Paper (13) 71 (PDF 15K)

Change to reporting requirements for anyone required to report passenger information in advance.

2013-11-13

12 November 2013

PAYE Real Time Information - movement of pensioners to new PAYE schemes

A reminder of the procedures and some hints employers should follow when moving pensioners to a new PAYE scheme reference.

2013-11-12
agents
Reporting Offshore Funds (XLS 4.32MB)

The list has now been updated to include the funds that have entered the Reporting Fund Regime as at 11 November 2013.

2013-11-12
ct
UK Overseas Trade Statistics - EU countries latest release (Opens new window)

UK Overseas Trade Statistics for trade in goods with EU countries are released for September 2013.

2013-11-12
Publishing details of deliberate defaulters

Subject to certain stringent conditions, anyone who has deliberately defaulted on their tax responsibilities will have their details published by HMRC. Today HMRC has published its fourth list of deliberate defaulters who meet those conditions.

2013-11-12

11 November 2013

HMRC tax receipts between England, Wales, Scotland & Northern Ireland

HMRC is consulting to obtain a better understanding of how this experimental release of statistics are being used and to seek suggestions for how the methodologies used can be improved. The consultation will be open until the 31 March 2014.

2013-11-11
Customs Information Paper (13) 68 (PDF 28K)

Information for importers and agents requiring repayment of Customs Duty.

2013-11-11
Revenue & Customs Brief 34/13

This Brief explains that some Financial Institutions seem to report too many UK addresses in their EU interest report. Check that your procedures are correctly separating interest payments to addresses in the UK from those in the EU.

2013-11-11
vat;agents
Landfill tax - an update on the draft guidance (PDF 12K)

Latest update on the Landfill Tax draft further guidance published on 9 September 2013.

2013-11-11

8 November 2013

VAT changes affecting supplies of broadcasting, telecommunication and e-services

On 1 January 2015, changes will be made to the European Union VAT place of supply of services rules for certain supplies of broadcasting, telecommunications and e-services. This may affect the place of taxation for your business.

2013-11-08
agents;vat
National Statistics: UK Overseas Trade Statistics - non-EU countries latest release (Opens new window)

Statistics for trade in goods with non-EU countries are released for September 2013.

2013-11-08

7 November 2013

Statutory Instrument 2013/1897 - The Value Added Tax (Education) Order 2013 (Opens new window)

This Order has now been approved by the House of Commons. The Order amends Item 1 of Group 6 of Schedule 9 (exemptions: education) to the Value Added Tax Act 1994 to remove the supply of research by an eligible body to an eligible body from exemption from VAT.

2013-11-07
vat;agents

6 November 2013

VAT Information Sheet 15/13

This information sheet tells you about some of the most used currency exchange rates needed by non-EU businesses that are registered for the Special Scheme in the UK so they can complete declarations and make payments to HMRC in sterling (GBP).

2013-11-06
vat;agents
VAT Information Sheet 14/13

This information sheet explains there will be a change to the VAT rate within Italy.

2013-11-06
vat;agents
Statutory Instrument 2013/2721 and Explanatory Memorandum (Opens new window)

The Tobacco Products (Descriptions of Products) (Amendment) Order 2013.

2013-11-06
Statutory Instrument 2013/2720 and Explanatory Memorandum (Opens new window)

The Tobacco Products (Amendment) Regulations 2013.

2013-11-06
UK signs Agreements for Automatic Information Exchange with The Cayman Islands (PDF 165K)

The UK has published an Intergovernmental Agreement to Improve International Tax Compliance that was signed with The Cayman Islands on 5 November 2013.

2013-11-06
agents;vat;ct
Amendment to the Disregard Regulations (SI 2004/3256) (Opens new window)

HMRC has amended the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 (SI 2004/3256).

2013-11-06
ct;agents

5 November 2013

Notice 75: Fuel for road vehicles

Changes allowing certain agricultural vehicles to grit roads.

2013-11-05
Disclosures of Tax Avoidance Schemes (DOTAS) (PDF 27K)

The 6 monthly disclosure statistics to 30 September 2013 are now published.

2013-11-05
New Inheritance Tax forms IHT400, IHT419 and IHT400 Notes

HMRC have today published updated forms and guidance notes.

2013-11-05
agents

4 November 2013

Spotlight - Employee bonuses: avoidance scheme involving Restricted Securities

HMRC has published a new Spotlight about an employee bonuses tax avoidance scheme involving Restricted Securities

2013-11-04
agents
VAT rulings in cross-border situations

HMRC is currently participating in a European Union trial for VAT ruling requests for complex cross-border situations.

2013-11-04
agents;vat
Updates to the Inheritance Tax Manual following the Finance Act 2013

The Inheritance Tax manual has now been updated with all the changes because of the Finance Act 2013.

2013-11-04
agents
Tariff Stop Press Notice 39/13

Latest amendments to volume 2 of the printed version of the UK Trade Tariff.

2013-11-04
Revenue & Customs Brief 33/13

The purpose of this Brief is to remind taxpayers that the partial exemption concession on Road Fuel Scale Charges (RFSCs) will be withdrawn with effect from 1 January 2014. Taxpayers who currently use the concession need to take action if they are to continue to achieve a fair result following withdrawal.

2013-11-04
agents;vat
Statutory Instrument 2013/2733 and Explanatory Memorandum (Opens new window)

The Crime (International Co-operation) Act 2003 (Exercise of Functions) Order 2013.

2013-11-04
HMRC develops a new approach to Business Records Checks

Update - this guidance has been amended. HMRC are changing their Business Record Check activity to ensure it better targets help to those who are likely to have inadequate records.

2013-11-04
agents

1 November 2013

Statutory Instrument 2013/2796 (Opens new window)

The Finance Act 2013, Schedule 2, Paragraph 31 (Enterprise Management Incentives) (Appointed Day) Order 2013.

2013-11-01
Self Assessment deadline - information for agents

Guidance for tax agents and advisers to help manage the 31 January 2014 Self Assessment deadline has been published.

2013-11-01
agents
Changes to rules on using red diesel for gritting with agricultural vehicles

Changes to Schedule 1 to the Hydrocarbon Oil Duties Act 1979 (HODA) allowing certain agricultural vehicles to use red diesel when gritting roads comes into force today.

2013-10-31

Nov | Dec | Jan | Feb | Mar | Apr