What's new

This is a scam involving postal items supposedly being stopped by Customs that require the purchase of an Anti-Terrorist Certificate before being released.

Many of you will have seen the article in The Times on 29th May - “Thousands of buy-to-let families face tax shock” and you may be receiving queries from your clients about this.

Statistics as pre-announced have now been updated.

Letter CIS372 'Retaining gross payment status in New CIS' is being issued to all subcontractors currently paid gross.

This scam is aimed at people who supposedly have already been the subject of a fraud attempt.

The information has been updated.

The latest updates schedule for June is now available.

The latest updates schedule for July is now available.

We previously explained that we would stop manually inputting 2D barcoded returns that failed scanning. After monitoring the impact of customer letters we sent out, we have extended the period in which we will continue to manually process these returns.

The Negligible Value list has been updated to include New Negligible Value Agreements in May 07.

The Control of Cash (Penalties) Regulations 2007.

Explanatory Memorandum to the Control of Cash (Penalties) Regulations 2007.

The Goods Infringing the Olympics and Paralympics Association Rights (Customs) Regulations 2007.

Explanatory Memorandum to the Goods Infringing the Olympics and Paralympics Association Rights (Customs) Regulations 2007.

We are sorry but the calculator is in the process of being upgraded for the new tax year and we apologise for any inconvenience this may cause.

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

A new vacancy has been advertised today for a Web Manager, Communications & Marketing, 100 Parliament Street, London.

A new vacancy has been advertised today for a Senior Consultant, Communications & Marketing, 100 Parliament Street, London.

A new vacancy has been advertised today for a Quality Manager, Communications & Marketing, 100 Parliament Street, London.

A new vacancy has been advertised today for a Leadership Content Manager, Communications & Marketing, 100 Parliament Street, London.

A new vacancy has been advertised today for a Journalist, Communication & Marketing, 100 Parliament Street, London.

HMRC has commissioned Ipsos-MORI, an independent research company, to carry out research into tax-advantaged Enterprise Management Incentives (EMI), to enable HMRC to assess whether any reported effects suggest that EMI has met its policy objectives.

Some Employer talk events for 2008 have been announced.

HMRC has launched its strategic framework for tackling criminal finances. This sets out the context and principles within which the Department will make a continuing significant contribution to overall Government and HMRC targets and objectives.

The 19 May deadline for your 2006-07 PAYE Return has passed. But, you will not be charged a late filing penalty if we have your Return by midnight 28 May.

This Brief gives details of an article: Oversea leasing - sections 109 and 110 Capital Allowances Act 2001 - leases entered into before 1 April 2006.

Minutes of the JCCC Sub Group meeting on SAD Harmonisation held on 17 April 2007.

The fifth edition of Share Focus, the newsletter of the Employee Shares & Securities Unit, has now been published.

The Commissioners of the Australian, Canadian, UK and US tax administrations have decided to open a second JITSIC centre - in London, UK - in Autumn 2007.

We will shortly be conducting research to evaluate the range of support services and guidance we provide for employers and tax practitioners to help them with their responsibilities.

We have incorporated towns and places into this list with links to the most appropriate office, this should help customers, who do not know their reference number, to find the most suitable office to contact.

We have discovered an error in the article entitled Cleansing your payroll on page 13 of Employer Bulletin April 07 Issue 26.

National Statistics on Tax Credits and their recipients published today show in 2005-06.

Tax allowances and reliefs in force in 2005-06 or 2006-07 Cost not known.

Finalised Annual Awards 2005-06.

Finalised Annual Awards 2005-06 Geographical analyses.

Pre-release update.

We are still sending further penalty notices from 21 May 2007 for outstanding 2005-06 Employer Annual Returns and Contractor Returns.

Have been updated today.

Statistics as pre-announced have now been updated.

Statistics as pre-announced have now been updated.

Minutes of latest meeting now published.

This Information Sheet updates and replaces Information Sheet 06/07. It provides further guidance in areas commented on in the first Information Sheet.

We are aware that a small number of users have not been able to download and print their forms P60. We are sorry for the inconvenience caused.

The HM Revenue & Customs (HMRC) Departmental Report was laid before Parliament yesterday and is published on the HMRC website.

An update for those who have not yet received a statement from Student Loans Company showing repayments for 2004/05 and 2005/06.

Spring Report 2007 - This report contains the spring 2007 departmental report for HM Revenue & Customs.

The List 3 has been amended to correct a discrepancy between the .html and the .pdf versions.

Draft regulations relating to Real Estate Investment Trusts.

New Tariff Stop Press Notices 36/07.

This is the starting point for obtaining information about the SAD Harmonisation project, due to be implemented in the UK in the latter half of 2007.

We have now published guidance on what may constitute an open-ended company in the context of the changes made to the offshore funds regime by clause 56 Finance Bill 2007.

HMRC has published two more consultation papers, as part of its work to modernise its powers, deterrents and accompanying safeguards. The first paper considers options for a new approach to compliance checks, while the second asks for views on the adequacy and effectiveness of current safeguards for taxpayers.

This consultation document seeks views on a compliance checking framework which would align rules across income tax, corporation tax, VAT, PAYE and NICs. It would also distinguish between non-business and business taxpayers and better align the time-limits for making tax assessments. Closing date for responses: 10 August 2007.

This consultation document seeks views on the adequacy and effectiveness of current safeguards for taxpayers. Annex 1 provides a summary of taxpayer safeguards and HMRC would welcome comments on its comprehensiveness and accuracy. Annexes 2 - 5. Closing date for responses 10 August 2007.

A new European Union (EU) law on travellers declaring cash comes into force in one month's time. It is being introduced to help combat money laundering.

HM Revenue & Customs (HMRC) has redesigned its R40 'Tax Repayment Form' to make it easier for customers to understand and complete.

Summary minutes of February 2007 Board meetings.

The error publicised on 2nd May has been corrected. The amended form may now be downloaded from this site. However printed versions of the amended form will not be available for some weeks.

Guidance for employers is now available for retrospective liability for PAYE and NICs

An introduction to Child Tax Credit and Working Tax Credit has now been added to the Tax Credit pages

Revised indexation table reflecting RPI for April 2007.

The deadline for your 2006-07 PAYE Return is 19 May. So, if you have not sent yours already, you must do all you can to send it as soon as possible.

Update 1 issued May 2007 - This update amends the CCL rates in paragraph 3.1.

If you are an agent, and your client’s PAYE reference begins with a zero, your clients cannot currently use our “Online Agent Authorisation” facility.

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

Note informing tax practitioners that HMRC are currently looking at ways to improve the online services given to agents.

Important changes to the implementation timetable for SAD Harmonisation.

Revised form April 2007. Notice of Amendment to an export declaration containing a claim to Export Refund.

Review statistics for Customs & International, year ending 31 March 2007.

An amended version of the guaranteed annuities calculator is now available on-line.

Category 1 Crude Market Values for 2H06, January, February, March and April 2007.

Charities can claim the exemption from registration under the new CIS regulations at regulation 24 of SI 2005/2045. Existing charity registrations are currently being reviewed and charities will be de-registered where necessary.

As you are aware, HM Revenue & Customs (HMRC) review of Employee Car Ownership schemes (ECOS) and the interaction with company car tax and mileage payments is still on-going.

The Value Added Tax (Administration, Collection and Enforcement) Order 2007 [S.I. 2007 No. 1421].

The Value Added Tax (Payments on Account) (Amendment) Order 2007 [S.I. 2007 No. 1420].

The Finance Act 2006, section 19, (Appointed Day) Order 2007 [S.I. 2007 No. 1419 (C.59)].

The Value Added Tax (Amendment) (No. 3) Regulations 2007 [S.I. 2007 No. 1418].

The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007.

Explanatory Memorandum to The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007.

Minutes of the JCCC Customs Civil Penalty (CCP) meeting held on 28 March 2007.

More businesses across the UK can, from this month, benefit from easier ways to deal with VAT, following changes to one of the schemes aimed at helping small and medium-sized firms to better manage their cashflow.

We are aware that some agents, particularly those using our HMRC Online product, have been unable to send 2006-07 Returns and view their client list.

Explanatory Memorandum to the Hydrocarbon Oil (Marking) (Amendment) Regulations 2007.

The Hydrocarbon Oil (Marking) (Amendment) Regulations 2007.

The Government has tabled an amendment to Clause 31 of the Finance Bill 2007. The changes made by this amendment became effective from 9 May.

The Government has tabled an amendment to Clause 31 of the Finance Bill 2007. The changes made by this amendment became effective from 9 May.

Update 1 May 2007. Paragraph 2.2 currently contains the previous rates for CCL. The new rates (from 1 April 2007) are listed here.

Further information about the provisions of Pan-Euro-Med cumulation.

A new vacancy has been advertised today for the above post.

A new vacancy has been advertised today for the above post.

A new vacancy has been advertised today for the above post.

Employers who haven’t yet filed their 2006-07 Annual Return need to do so by 19 May.

Statistics as pre-announced have now been updated.

This Brief gives details of an article :Weald Leasing Limited.

2 FAQs have been added to the Payments & Returns page.

Form Japan-4-DT is now available for use by a Japanese company or concern to claim repayment of UK income tax (in most cases less 10% retained under the DTC) on Property Income Distributions paid by Real Estate Investment Trusts (UK-REITs).

Another set of Regional Reviews is launched today, staff and unions have been asked to comment on proposals for the North West Region.

Before you can use the P11 calculator for the 2007/2008 tax year, you will have to complete, and then close, the 2006/2007 year.

A version of form IHT500 has been released that allows you to fill in the form on screen.

A vacancy in Merry Hill has been advertised today.

The Tax Law Rewrite project's Report and Plans 2007/08 document has now been published.

May 2007 Update 2. This update reflects the increases in air passenger duty effective from 1 February 2007 and additions to the list of destinations eligible for the European rates.

Report describing the findings of qualitative research among wealthy people on their views of charitable giving.

New Tariff Stop Press Notices 33/07, 34/07 and 35/07.

The Stamp Duty Land Tax (The Finance Act 2003, Section 66 (Prescribed Statutory Provisions) Order 2007.

Memorandum to Stamp Duty Land Tax (The Finance Act 2003, Section 66 (Prescribed Statutory Provisions) Order 2007.

April 2007 Update 2: This update amends Section 4 dealing with the scope of exemption for eligible bodies.

This Brief gives details of an article :Relaxation of the Registered Dealers in Controlled Oil scheme (RCDO).

We have discovered an error to this form. This message tells trustees what to do.

A new factsheet is now available which explains our complaints procedure and how we set about putting things right when we have made a mistake. The factsheet replaces Putting things right. How to complain (COP1) and Complaints and putting things right (Notice 1000).

The final Guidance has been published today and can now be used to make a claim for Film Tax Relief.

The detailed guidance notes for charities about charitable expenditure have been completely revised, updated and re-titled to reflect the provisions introduced by FA06 concerning the treatment of non-charitable expenditure and transactions with substantial donors.

Minutes of latest meeting now published.

The new Guide to filing PAYE forms online and paying electronically has now been published.

Draft clauses and Explanatory Notes on various topics have been published for public consultation. Comments on the latest set of draft clauses are invited by 3 August 2007.

HMRC has added a note to help CIS Scheme Specific Agents.

Monthly cumulative list of sports clubs which have registered as CASCS as at 31/3/07.

A technical note to set out HMRCs' approach to Discounted Gift Schemes and their interaction with the Inheritance Tax legislation has been published today.

The agent telephone pilot ceases on 30 April 2007.