This snapshot, taken on
23/10/2008
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
 
 
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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

Agent Update - issue eight

The latest edition of the bimonthly digest of items of interest to tax professionals is now available.

2008-10-23
agents
News Release: HM Revenue & Customs interest rates

New rates of interest on direct and indirect taxes and national insurance contributions paid late and overpaid are announced today.

2008-10-23
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 80K)

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

2008-10-23

22 October

Excise Movement and Control System (EMCS) - user experience 'Screen shots'

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.

2008-10-22
Tax Law Rewrite

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.

2008-10-22
Tax Law Rewrite

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.

2008-10-22
HMRC launch Gift Aid toolkit CD_ROM

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.

2008-10-22
charities
FAQ on waste heavy oil: Taxation of waste oils reused as fuel

An announcement of the forthcoming implementation of the Energy Products Directive from 1 November 2008.

2008-10-22
List of authorised ISA Managers

The latest list of authorised ISA Managers is now available.

2008-10-22
Revenue & Customs Brief 53/08

Publicises a new requirement for businesses to submit EC Sales Lists for certain supplies of services from 1 January 2010.

2008-10-22
Reorganisation of Corporation Tax work

We are currently reorganising the way we handle Corporation Tax work in order to provide a more efficient service to our customers.

2008-10-22
agents
The Online Return and Forms - PAYE service temporarily unavailable

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.

2008-10-22

21 October

Country Code list amendments in preparation for Export and Import Control system changes in 2009

A paper on country codes with effect from January 2009.

2008-10-21
agents
New October deadline looms for tax returns

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.

2008-10-21
CIP (08) 64 Incorrect re-export of goods – referral to the European Court of Justice (ECJ)

A paper on customs procedures with economic impact involving the re-export of goods from the EC.

2008-10-21
agents
CIP (08) 63 Post clearance recovery action of an import VAT debt

Information on import VAT.

2008-10-21
agents
National Statistics: Property Transactions

Statistics as pre-announced are now available.

2008-10-21
Disclosure of Tax Avoidance Schemes

New guidance and legislation is published following changes in Finance Act 2008 and to regulations which come into effect on 1 November 2008.

2008-10-21
agents

20 October

The Recognised Stock Exchange pages have been updated

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.

2008-10-20
agents
Working Together regional conferences - thanks to participating agents

A message from Brian Redford, director of the Agent and Employer Service Improvement Programme.

2008-10-20
agents
Invitation to comment on draft tax regulations on dormant bank and building society accounts

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.

2008-10-20
agents
Extended deadline for ASP applications

If you are in business as an ASP you must be registered with HM Revenue & Customs (HMRC) before 1 January 2009.

2008-10-20
agents
National Statistics: Tax receipts and taxpayers

Statistics as pre-announced are now available.

2008-10-20

17 October

Receipts for Self Assessment returns - 'reasonable evidence'

Guidance for agents who are concerned about the need to obtain a reciept for paper returns delivered to Enquiry Centres.

2008-10-17
agents
Guidance on late-filing penalties and enquiry time limits

Guidance on late-filing penalties and enquiry time limits.

2008-10-17
agents
Self Assessment tax returns: 31 October paper filing deadline

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.

2008-10-17
agents
Revenue & Customs Brief 52/08

VAT on fuel used for propelling private pleasure craft and private pleasure flying.

2008-10-17
Jobs: Current Vacancies

A vacancy for an Assistant Librarian in KAI has been advertised today.

2008-10-17

16 October

Corporation Tax on Chargeable Gains

The updated Indexation Allowance for September 2008 has been published today.

2008-10-16
agents
HMRC Interest Rates

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.

2008-10-16
agents
Updated technical specification - plain paper form P45

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.

2008-10-16
List of approved Payroll Giving agencies

We have updated the details of the HMRC approved Payroll Giving agencies.

2008-10-16
Charities
agents
Tax Law Rewrite

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.

2008-10-16
agents

15 October

The Online Return and Forms - PAYE service will be temporarily unavailable from 22 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.

2008-10-15
agents
Tax Law Rewrite - response document

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.

2008-10-15
agents
Nothern Ireland Equality Impact Assessment (EQIA)

Summary Report of the Consultation Responses to the Northern Ireland proposals (outside of the Belfast urban centre) is published today.

2008-10-15

14 October

Embargo on opening formal Income Tax Self Assessment enquiries

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.

2008-10-14
agents
News Release: Lesley Strathie appointed Chief Executive at HM Revenue & Customs

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.

2008-10-14
agents
Tax Law Rewrite

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.

2008-10-14
agents

13 October

Help with childcare costs (WTC5)(PDF 173K)

This leaflet has been revised and is now available online.

2008-10-13
Statutory Instruments: 2693 (PDF 38K)

The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008.

2008-10-13
Statutory Instruments: 2693 (EM) (PDF 20K)

Explanatory Memorandum to the Amusement Machine Licence Duty, etc (Amendments) Regulations 2008.

2008-10-13
Statutory Instruments: 2688 (PDF 42K)

The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008.

2008-10-13
Statutory Instruments: 2688 (EM) (PDF 27K)

Explanatory Memorandum to the Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008.

2008-10-13
Statutory Instruments: 2682 (PDF 106K)

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008.

2008-10-13
Statutory Instruments: 2682 (EM) (PDF 30K)

Explanatory Memorandum to The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008.

2008-10-13
News Release: Charities urged to bid for share of 2m

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.

2008-10-13
Updating Negligible Value List

The Negligible Value List has been updated to include New Negligible Value Agreements in September.

2008-10-13
Temporary Closure of the Tariff Classification Advice Service

The tariff classification advice team will not be available for 5 workings days in November 2008 whilst it moves address.

2008-10-13
Category 1 Crude Oil Values (PDF 123K)

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

2008-10-13

10 October

Statutory Instruments: 2676 (PDF 18K)

The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008.

2008-10-10
Statutory Instruments: 2676 (EM) (PDF 23K)

Explanatory Memorandum to The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008.

2008-10-10
Statutory Instruments: 2678 (PDF 44K)

The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008.

2008-10-10
Statutory Instruments: 2678 (EM) (PDF 88K)

Explanatory Memorandum to The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008.

2008-10-10
Statutory Instruments: 2679 (PDF 18K)

The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008.

2008-10-10
Statutory Instruments: 2679 (EM) (PDF 50K)

Explanatory Memorandum to The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008.

2008-10-10
Statutory Instruments: 2681 (PDF 17K)

The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008.

2008-10-10
Statutory Instruments: 2681 (EM) (PDF 17K)

Explanatory Memorandum to The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008.

2008-10-10
Notice 117

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.

2008-10-10
agents
Notice 476

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.

2008-10-10
agents
VAT Information Sheet 09/08

Electronically supplied services: special scheme for non-EU businesses - currency exchange rates for reporting period ending September 2008.

2008-10-10
agents
Tax Law Rewrite - Response document (PDF 66K)

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.

2008-10-10
agents
Tax Law Rewrite - Response document (PDF 42K)

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.

2008-10-10
agents
HMRC Analysis & Research Framework

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.

2008-10-10

9 October

Employers – Frequently Asked Questions

The employers frequently asked questions page has been updated.

2008-10-09
Statutory Instruments: 2673 (PDF 19K)

The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008.

2008-10-09
Statutory Instruments: 2673 (EM) (PDF 17K)

Explanatory Memorandum to the Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008.

2008-10-09
Statutory Instruments: 2670 (PDF 25K)

The Insurance Companies (Taxation of Reinsurance Business) (Amendment) (No. 2) Regulations 2008.

2008-10-09
Statutory Instruments: 2670 (EM) (PDF 17K)

Explanatory Memorandum to the Insurance Companies (Taxation of Reinsurance Business) (Amendment) (No. 2) Regulations 2008.

2008-10-09
Statutory Instruments: 2669 (PDF 28K)

The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008.

2008-10-09
Statutory Instruments: 2669 (EM) (PDF 160K)

Explanatory Memorandum to the Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008.

2008-10-09
Statutory Instruments: 2649 (PDF 18K)

The Corporation Tax (Instalment Payments) (Amendment) Regulations 2008.

2008-10-09
Statutory Instruments: 2649 (EM) (PDF 17K)

Explanatory Memorandum to the Corporation Tax (Instalment Payments) (Amendment) Regulations 2008.

2008-10-09
Statutory Instruments: 2647 (PDF 18K)

The European Single Currency (Taxes) (Amendment) Regulations 2008.

2008-10-09
Statutory Instruments: 2647 (EM) (PDF 17K)

Explanatory Memorandum to the European Single Currency (Taxes) (Amendment) Regulations 2008.

2008-10-09
Statutory Instruments: 2646 (PDF 33K)

The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008.

2008-10-09
Statutory Instruments: 2646 (EM) (PDF 18K)

Explanatory Memorandum to the Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008.

2008-10-09
Statutory Instruments: 2643 (PDF 21K)

The Non-resident Companies (General Insurance Business) (Amendment) Regulations 2008.

2008-10-09
Statutory Instruments: 2643 (EM) (PDF 18K)

Explanatory Memorandum to the Non-resident Companies (General Insurance Business) (Amendment) Regulations 2008.

2008-10-09
R & D Consultatice Committee Notes (PDF 31K)

Final R & D consultative committee notes

2008-10-09
agents
JCCC CIP (08) 61

Changes to TURNS and the new EORI system.

2008-10-09
agents
The EU Newsletter Autumn 2008 Number 20

Newsletter highlighting customs matters in the EU between June and September 2008.

2008-10-09
Amendment to the time limit for the movement of goods under LCP

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.

2008-10-09
agents

8 October

Clarification on CFSP import requirements for fresh fruit and vegetables

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.

2008-10-08
New Tax Rebate Email Scam

Details of a renewed phishing attempt offering a rebate of tax have been published. HMRC do not send emails offering a tax rebate.

2008-10-08
agents
Current vacancies: Graduate Programme 2008

Graduate Trainee (Band T) vacancies nationwide have been advertised today.

2008-10-08
Current vacancies: Internship Programme 2008

Intern vacancies nationwide have been advertised today.

2008-10-08
Online Services: Self Assessment (SA) Notes for Software Developers

Edition number three of SA Notes for Software Developers is now available.

2008-10-08
Current vacancies: Contact Centre Team Leaders at Lillyhall

Contact Centre Team Leader vacancies at Lillyhall Industrial Estate, Cumbria have been advertised today.

2008-10-08

7 October

Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 79K)

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

2008-10-07
agents
Technical Specification for Software - SSP (PDF 157K)

version 3 has been corrected to remove a redundant reference to the SSP1(L) at Part 4.

2008-10-07
Online Services Roadshow events for Agents - Feedback to topics raised

This document has been updated and new topics added.

2008-10-07
agents
Self Assessment online filing update for agents - 7 October 2008

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.

2008-10-07
agents
Statutory Instruments: 2628 (PDF 24K)

The Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2008.

2008-10-07
Statutory Instruments: 2628 (EM) (PDF 17K)

Explanatory Memorandum to the Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2008.

2008-10-07
Statutory Instruments: 2627 (PDF 26K)

The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2008.

2008-10-07
Statutory Instruments: 2627 (EM) (PDF 17K)

Explanatory Memorandum to The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2008.

2008-10-07
Statutory Instruments: 2626 (PDF 39K)

The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008.

2008-10-07
Statutory Instruments: 2626 (EM) (PDF 17K)

Explanatory Memorandum to the Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008.

2008-10-07
Statutory Instruments: 2625 (PDF 23K)

The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008.

2008-10-07
Statutory Instruments: 2625 (EM) (PDF 17K)

Explanatory Memorandum to the Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008.

2008-10-07
Statutory Instruments: 2624 (PDF 25K)

The Social Security (Contributions) (Amendment No. 5) Regulations 2008.

2008-10-07
Statutory Instruments: 2624 (EM) (PDF 31K)

Explanatory Memorandum to the Social Security (Contributions) (Amendment No. 5) Regulations 2008.

2008-10-07
Statutory Instruments: 2603 (PDF 19K)

The Taxation of Benefits under Government Pilot Schemes (Better off in Work Credit) Order 2008.

2008-10-07
Statutory Instruments: 2603 (EM) (PDF 33K)

Explanatory Memorandum to the Taxation of Benefits under Government Pilot Schemes (Better off in Work Credit) Order 2008.

2008-10-07
News Release:'Coke' smuggling grandmother jailed

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.

2008-10-07
Statutory Instruments: 2601 (PDF 19K)

The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008.

2008-10-07
Statutory Instruments: 2601 (EM) (PDF 83K)

Explanatory Memorandum to the Income Tax (Pay As You Earn) (Amendment) (no. 2) Regulations 2008.

2008-10-07
Statutory Instruments: 2600 (PDF 27K)

The Hydrocarbon Oil (Supply of Rebated Heavy Oil) (Payment of Rebate) Regulations 2008.

2008-10-07
Statutory Instruments: 2600 (EM) (PDF 94K)

Explanatory Memorandum to the Hydocarbon Oil (Supply of Rebated Heavy Oil) (payment of Rebate) Regulations 2008.

2008-10-07
Statutory Instruments: 2599 (PDF 40K)

The Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 2008.

2008-10-07
Statutory Instruments: 2599 (EM) (PDF 228K)

Explanatory Memorandum to the Hydocarbon Oil And Bioblend (Private Pleasure – Flying and Private Pleasure Craft) (Payment of Rebate Etc.) Regulations 2008.

2008-10-07

6 October

Distributing Offshore Funds

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.

2008-10-06
agents
Revenue & Customs Brief 50/08

Energy Products Directive - Expiry of the derogations allowing a reduced rate or exempt fuel for private pleasure-flying.

2008-10-06
agents
Revenue & Customs Brief 49/08

Energy Products Directive- Expiry of the derogations allowing reduced rate duty on fuel in private pleasure craft.

2008-10-06
agents
New Gift Aid declaration forms for Charities & CASCs

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.

2008-10-06
Charities
Jobs: Current vacancies

A Corporate Risk Manager vacancy in London has been advertised today.

2008-10-06

3 October

Tax Law Rewrite

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.

2008-10-03
agents

2 October

JCCC CIP (08) 60

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.

2008-10-02
JCCC CIP (08) 59

This paper addresses a concern over the lack of response by shipping agents and/or their customers to requests from the NCH.

2008-10-02
agents
VAT Notes No 3 2008

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.

2008-10-02
agents
HMRC Grant in Aid (GIA) programme for 2009-10

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.

2008-10-02
Tariff Press Notice 44/08

Notification of changes to the monthly trade euro rate.

2008-10-02
agents

1 October

JCCC CIP (08) 58

HMRC plan to amend their list of country codes for import and export declarations from January 2009.

2008-10-01
agents
VAT exemption for fund management services

Updated draft guidance on changes to the exemption from 1 October 2008. Amendment to the legislation effecting these changes.

2008-10-01
Residence & Domicile (FA 2008) Stakeholder Group

The Agenda for first meeting has now been published.

2008-10-01
agents
News Release: Big changes for tax returns this month

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.

2008-10-01
Revenue & Customs Brief 48/08

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.

2008-10-01
agents
Revenue & Customs Brief 40/08

Repositioning of the UK duty paid fiscal mark on packets of hand-rolling tobacco.

2008-10-01
National Minimum Wage rates increase

The national minimum wage rates are going up from 1st October 2008.

2008-10-01
agents
Information Note 01/08

Amusement Machine Licence Duty: Changes to licensing arrangements.

2008-10-01
Important Information for TCSPs who have failed to apply for MLR Registration

TCSPs must send us completed application forms, Fit and Proper forms and appropriate fees without delay.

2008-10-01
agents

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