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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23 October
The latest edition of the bimonthly digest of items of interest to tax professionals is now available.
New rates of interest on direct and indirect taxes and national insurance contributions paid late and overpaid are announced today.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
22 October
To keep you up to date about EMCS developments we have provided copies of the current draft versions of the EMCS User Interface Specification 'Screen shots', for Launch EMCS Service and EMCS Submit Report of Receipt for your information.
Draft clauses and explanatory notes on Tax avoidance; companies in partnership have today been published for public consultation. Comments on the latest set of draft clauses are invited by 16 January 2009.
Draft clauses and explanatory notes on Leasing plant or machinery: Tax avoidance have today been published for public consultation. Comments on the latest set of draft clauses are invited by 16 January 2009.
HMRC Charities has produced a ‘Gift Aid Toolkit’ on CD-ROM to help charities & Community Amateur Sports Clubs (CASCs) to run an effective Gift Aid scheme. The toolkit includes guides to help you make correct repayment claims.
An announcement of the forthcoming implementation of the Energy Products Directive from 1 November 2008.
The latest list of authorised ISA Managers is now available.
Publicises a new requirement for businesses to submit EC Sales Lists for certain supplies of services from 1 January 2010.
We are currently reorganising the way we handle Corporation Tax work in order to provide a more efficient service to our customers.
Employers and agents are advised that HM Revenue & Customs Online Return and Forms - PAYE service has been temporarily withdrawn for upgrading. We plan to restore the service on 27 October 2008.
21 October
A paper on country codes with effect from January 2009.
HM Revenue & Customs (HMRC) is issuing an alert to anyone filing a Self Assessment tax return on paper - submit your return by the end of October, or risk a £100 penalty.
A paper on customs procedures with economic impact involving the re-export of goods from the EC.
Information on import VAT.
Statistics as pre-announced are now available.
New guidance and legislation is published following changes in Finance Act 2008 and to regulations which come into effect on 1 November 2008.
20 October
We review the RSE list regularly. However due to re-structuring of stock exchanges, queries and discrepancies may arise. If so, please contact us using the RSE contact points. Please comment on whether the revised tables provide the information you need.
A message from Brian Redford, director of the Agent and Employer Service Improvement Programme.
HMRC have prepared draft tax regulations to facilitate the introduction and operation of the Unclaimed Assets Scheme that is being introduced by the Dormant Bank and Building Society Accounts Bill and would welcome comments from interested parties.
If you are in business as an ASP you must be registered with HM Revenue & Customs (HMRC) before 1 January 2009.
Statistics as pre-announced are now available.
17 October
Guidance for agents who are concerned about the need to obtain a reciept for paper returns delivered to Enquiry Centres.
Guidance on late-filing penalties and enquiry time limits.
If you wish to submit a paper Self Assessment tax return for 2007-08 it must reach us by Friday 31 October 2008. This deadline is extended to 31 January 2009 if you submit your return online.
VAT on fuel used for propelling private pleasure craft and private pleasure flying.
A vacancy for an Assistant Librarian in KAI has been advertised today.
16 October
The updated Indexation Allowance for September 2008 has been published today.
New rates of interest are announced today. They cover quarterly instalment payments and early payments of corporation tax not due by instalments, in respect of accounting periods ending on or after 1 July 1999. These new rates of interest, which take effect from 20 October 2008, are set out below and are a result of the recent movement in market rates.
Following feedback from software developers we have updated the technical specification for the Computer-printed P45 on plain paper. The new specification provides clarification to the earlier version, particularly around the use of intermediate font sizes.
We have updated the details of the HMRC approved Payroll Giving agencies.
Draft clauses and explanatory notes on Sale and lease-back have today been published for public consultation. Comments on the latest set of draft clauses are invited by 16 January 2009.
15 October
Employers and agents are reminded that HMRC's Online Return and Forms - PAYE service will be temporarily withdrawn on 22 October 2008 for upgrading. This article explains what to consider before the service becomes unavailable.
We have published a response document which contains a summary of the comments received on paper CC/SC (08)14: Charges on income. The document also shows how we have dealt with the comments received.
Summary Report of the Consultation Responses to the Northern Ireland proposals (outside of the Belfast urban centre) is published today.
14 October
We will not be opening new formal enquiries on Income Tax Self Assessment between Monday 20 October 2008 and Friday 31 October 2008 to support tax agents and advisers in the approach to the new paper filing deadline.
Mike Clasper, the Chairman of HM Revenue & Customs (HMRC) has announced today that the Prime Minister has approved the appointment of Lesley Strathie as the Chief Executive Officer of HM Revenue & Customs.
Draft clauses and explanatory notes on Leasing plant or machinery; the sales of lessors Chapters, have today been published for public consultation. Comments on the latest set of draft clauses are invited by 9 January 2009.
13 October
This leaflet has been revised and is now available online.
The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008.
Explanatory Memorandum to the Amusement Machine Licence Duty, etc (Amendments) Regulations 2008.
The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008.
Explanatory Memorandum to the Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008.
The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008.
Explanatory Memorandum to The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008.
Charities and community organisations across the United Kingdom have until 12 November to bid for a share of a £2.33m funding pot to help vulnerable people reduce debt and get the right benefits and tax.
The Negligible Value List has been updated to include New Negligible Value Agreements in September.
The tariff classification advice team will not be available for 5 workings days in November 2008 whilst it moves address.
Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statford.
10 October
The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008.
Explanatory Memorandum to The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008.
The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008.
Explanatory Memorandum to The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008.
The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008.
Explanatory Memorandum to The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008.
The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008.
Explanatory Memorandum to The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008.
This notice cancels and replaces Notice 117 (July 2007). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
This notice cancels and replaces Notice 476 (March 2003). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Electronically supplied services: special scheme for non-EU businesses - currency exchange rates for reporting period ending September 2008.
We have published a response document which contains a summary of the comments received on paper CC/SC (08)12: UK representatives of non-UK residents. The document also shows how we have dealt with the comments received.
We have published a response document which contains a summary of the comments received on paper CC/SC (08)10: Permanent establishments and UK representatives . The document also shows how we have dealt with the comments received.
The HMRC Analysis & Research Framework is due to expire in March 2009. HMRC is currently working with the Department for Work and Pensions (DWP) to replace this framework with a new framework contract.
9 October
The employers frequently asked questions page has been updated.
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008.
Explanatory Memorandum to the Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008.
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) (No. 2) Regulations 2008.
Explanatory Memorandum to the Insurance Companies (Taxation of Reinsurance Business) (Amendment) (No. 2) Regulations 2008.
The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008.
Explanatory Memorandum to the Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008.
The Corporation Tax (Instalment Payments) (Amendment) Regulations 2008.
Explanatory Memorandum to the Corporation Tax (Instalment Payments) (Amendment) Regulations 2008.
The European Single Currency (Taxes) (Amendment) Regulations 2008.
Explanatory Memorandum to the European Single Currency (Taxes) (Amendment) Regulations 2008.
The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008.
Explanatory Memorandum to the Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008.
The Non-resident Companies (General Insurance Business) (Amendment) Regulations 2008.
Explanatory Memorandum to the Non-resident Companies (General Insurance Business) (Amendment) Regulations 2008.
Final R & D consultative committee notes
Newsletter highlighting customs matters in the EU between June and September 2008.
This paper confirms the amendment to the time limit for the movement of goods from the frontier to the designated premises inland under the CFSP Local Clearance Procedure (LCP) National Transit procedures.
8 October
This paper clarifies which fresh fruit and vegetables are classed as CFSP controlled goods and may only be imported using Simplified Declaration Procedure using specific Customs Procedure Codes and which are not controlled and therefore eligible for Local Clearance Procedure.
Details of a renewed phishing attempt offering a rebate of tax have been published. HMRC do not send emails offering a tax rebate.
Graduate Trainee (Band T) vacancies nationwide have been advertised today.
Intern vacancies nationwide have been advertised today.
Edition number three of SA Notes for Software Developers is now available.
Contact Centre Team Leader vacancies at Lillyhall Industrial Estate, Cumbria have been advertised today.
7 October
Pension Schemes Services (PSS) has today published an update to the QROPS list.
version 3 has been corrected to remove a redundant reference to the SSP1(L) at Part 4.
This document has been updated and new topics added.
Latest updates and guidance for agents and advisers, developed in association with Working Together partners, for filing Self Assessment returns through the HMRC service and commercial software.
The Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2008.
Explanatory Memorandum to the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2008.
The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2008.
Explanatory Memorandum to The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2008.
The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008.
Explanatory Memorandum to the Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008.
The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008.
Explanatory Memorandum to the Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008.
The Social Security (Contributions) (Amendment No. 5) Regulations 2008.
Explanatory Memorandum to the Social Security (Contributions) (Amendment No. 5) Regulations 2008.
The Taxation of Benefits under Government Pilot Schemes (Better off in Work Credit) Order 2008.
Explanatory Memorandum to the Taxation of Benefits under Government Pilot Schemes (Better off in Work Credit) Order 2008.
A 77 year old grandmother and her 49 year old daughter were today jailed for a total of 27 years. They were sentenced at Canterbury Crown Court for smuggling 16 kilos of cocaine, with an estimated street value of £800,000 into the UK.
The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008.
Explanatory Memorandum to the Income Tax (Pay As You Earn) (Amendment) (no. 2) Regulations 2008.
The Hydrocarbon Oil (Supply of Rebated Heavy Oil) (Payment of Rebate) Regulations 2008.
Explanatory Memorandum to the Hydocarbon Oil (Supply of Rebated Heavy Oil) (payment of Rebate) Regulations 2008.
The Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 2008.
Explanatory Memorandum to the Hydocarbon Oil And Bioblend (Private Pleasure – Flying and Private Pleasure Craft) (Payment of Rebate Etc.) Regulations 2008.
6 October
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 September 2008.
Energy Products Directive - Expiry of the derogations allowing a reduced rate or exempt fuel for private pleasure-flying.
Energy Products Directive- Expiry of the derogations allowing reduced rate duty on fuel in private pleasure craft.
The model Gift Aid declaration forms for Charities and CASCs have been updated to reflect the change in the basic rate of tax from 6 April 2008.
A Corporate Risk Manager vacancy in London has been advertised today.
3 October
Draft clauses and explanatory notes on Factoring of income have today been published for public consultation. Comments on the latest set of draft clauses are invited by 2 January 2009.
2 October
A derogation from the normal preferential Rules of Origin for preserved tuna and tuna loins exported from Madagascar which are released to free circulation in the European Community on or after 1 January 2008.
This paper addresses a concern over the lack of response by shipping agents and/or their customers to requests from the NCH.
Simpler and more consistent penalty system for tax errors; default interest and net errors of less than £2,000; higher education institutions and partial exemption based on CVCP guidlelines; set-off where right to claim overdeclared tax is transferred; Money Laundering Regulations.
The Third sector team in HMRC launched its 2009-10 programme on 30 September. The initial bidding closes on 11 November 2008. For information on the 2009-10 programme see HMRC Grant in Aid funding guidance.
1 October
HMRC plan to amend their list of country codes for import and export declarations from January 2009.
Updated draft guidance on changes to the exemption from 1 October 2008. Amendment to the legislation effecting these changes.
The Agenda for first meeting has now been published.
This month sees the biggest change to the Self Assessment tax system since its introduction more than a decade ago - a new 31 October deadline for paper returns.
This brief provides updated draft guidance on changes to the exemption for fund management services from 1st October 2008. Amendment to the legislation effecting these changes.
Repositioning of the UK duty paid fiscal mark on packets of hand-rolling tobacco.
The national minimum wage rates are going up from 1st October 2008.
Amusement Machine Licence Duty: Changes to licensing arrangements.
TCSPs must send us completed application forms, Fit and Proper forms and appropriate fees without delay.
