This snapshot, taken on
02/11/2009
, 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 External links, forms and search may not work in archived websites and contact details are likely to be out of date.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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28 August

Gibraltar to share tax information (Opens new window)

The United Kingdom signed a Tax Information Exchange Agreement (TIEA) with Gibraltar yesterday, which will help to ensure that those liable to tax in the U6K pay the right tax on investments in Gibraltar and on supplies of goods and services into and out of the UK.

2009-08-28
agents
The Corporation Tax Marginal Rate Relief (MRR) calculator

The MRR calculator has been updated – most companies and organisations can use this tool to calculate any relief that’s due.

2009-08-28
agents
Liechtenstein Disclosure Facility (LDF) - help and guidance updated

We've added answers to frequently asked questions about the LDF: find out more.

2009-08-28
agents
Tax Law Rewrite - Bill 6

The Tax Law Rewrite project has published a revised version of the second Corporation Tax Bill (Bill 6). We have published both a clean copy and an annotated version showing where changes and additions have been made.

2009-08-28
Tax Law Rewrite - Bill 7

The Tax Law Rewrite project has published a revised version of the Taxation (International and Other Provisions) Bill (Bill 7). We have published both a clean copy and an annotated version showing where changes and additions have been made.

2009-08-28
Tax receipts and taxpayers

Statistics as pre-announced are now available.

2009-08-28

27 August

Updated registration process for self employment

We’ve updated the process you need to follow to register as self employed with HM Revenue & Customs: find out more.

2009-08-27
agents
Tax Information Exchange Agreement Gibraltar

A new Tax Information Exchange Agreement (TIEA) with Gibraltar was signed in London on 24 August 2009 and in Gibraltar on 27 August 2009.

2009-08-27
agents
Online services events for agents feedback to topics raised

Updated questions and answers on online filing for accountants, agents and advisers.

2009-08-27
agents
EU Newsletter for Spring 2009 Number 22

News letter produced by the JCCC highlighting discussions on Customs matters at European Union Meetings.

2009-08-27
Inheritance Tax & Trusts Newsletter

The August edition of the Inheritance Tax & Trusts Customer Newsletter is now available.

2009-08-27

26 August

VAT Online Service Events

From April 2010 HM Revenue & Customs plan to phase out paper VAT returns. To find out more about these changes and the benefits of filing your VAT return online speak to our advisors at one of our free events.

2009-08-26
Revenue and Customs Brief 56/09

Further to HMRC Brief 11/07, the aim of this Brief is to clarify HMRC's view of the VAT treatment applying to the purchase and use (eg leasing and chartering) of pleasure craft and sets out HMRC's approach to artificial structures.

2009-08-26
Agent Update 13

The bi-monthly round up of the latest developments in tax, HMRC service and consultations for accountants and tax professionals.

2009-08-26
agents
Corporation Tax: loan relationships: guidance on legislation on late payments of interest between connected companies (PDF 25K)

Guidance has been published on legislation in Finance Act 2009 on late payments of interest between connected companies.

2009-08-26
agents

25 August

Saving Gateway Technical Pack

The technical pack for Saving Gateway has now been published. Please note that this information is for third party software developers only.

2009-08-25
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 112K)

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

2009-08-25
agents
Are you buying red diesel or rebated kerosene/paraffin? (PDF 30K)

This leaflet explains what information a purchaser of red diesel or rebated kerosene/paraffin for his/her own use has to give the dealer.

2009-08-25
Customs Information Paper (09) 59

Customs Information Paper on Revised Public Notices 306 and 308 - Temporary admission issued today.

2009-08-25
Customs Information Paper (09) 58

Customs Information Paper on the new data element on the customs declaration - currency of invoice.

2009-08-25
Customs Information Paper (09) 57

Customs Information Paper on Changes to the delivery method for Flexible Accounting System (FAS) Statements

2009-08-25
Tune into HMRC's podcast on the New Disclosure Opportunity

Dave Hartnett talks about the latest opportunity for offshore account holders to come forward to HMRC and declare their untaxed offshore income and interest.

2009-08-25

24 August

Revised Notice 192

This revised notice cancels and replaces the February 2007 version.

2009-08-24
Revenue & Customs Brief 52/09

HM Revenue and Customs (HMRC) has published technical guidance on the new VAT and Excise Wrongdoing penalties which will be implemented on 1 April 2010. This Business Brief gives an overview of how the new system will work.

2009-08-24
agents
Liechtenstein Disclosure Facility

HM Revenue & Customs have opened a telephone help desk to answer your questions on the Liechtenstein Disclosure Facility: find out more

2009-08-24
agents
PAYE Service launch

The PAYE Service has been launched successfully as part of HMRC’s ongoing plans to improve customer service and increase efficiency. Tax agents and advisers can find information about this service by following this link.

2009-08-24
agents
Revised Notice 143 A Guide for International Post Users

This notice has been revamped to reflect new monetary limits and to make the Notice more reader friendly.

2009-08-24
UK/Singapore Protocol signed on 24 August 2009

A Protocol to the UK/Singapore Double Taxation Agreement was signed on 24 August 2009.

2009-08-24
agents

21 August

Spotlights on Avoidance Schemes

Latest edition of 'Spotlights' which details selected avoidance schemes that are thought to be ineffective to discourage potential users.

2009-08-21
agents
Gambling duties - Greenock Accounting Centre moves to Cumbernauld

On 28 August 2009, the Greenock Accounting Centre’s office will close. All accounting functions for gambling duties will finally transfer to the Cumbernauld Accounting Team (CAT) from that day and will be fully operational from 1 September 2009.

2009-08-21
New Corporate Finance Manual and withdrawal of Banking Manual

The Financial Products team are currently revising the Corporate Finance Manual, which provides guidance on the Corporation Tax rules on loan relationships, derivative contracts, foreign exchange, and other aspects of corporate finance.

2009-08-21
agents
Draft guidance for authorised investment funds (PDF 312K)

The draft guidance relating to authorised investment funds explains the changes brought in by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (SI 2009/2036). The guidance is open for consultation until the 16 October 2009.

2009-08-21
agents
HMRC Tax Rebate Email Scams

Further details on emails offering a tax rebate that are currently in circulation. HMRC do not contact customers by email to inform of a tax rebate.

2009-08-21
Directions under regulations 190 and 209 of the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) (PDF 18K)

These Directions specify the date for the purposes of mandatory electronic communications and for electronic payment for large employers and the standards of accurance and completeness to be satisfied in respect of the tax return for the 2010-11 tax year.

2009-08-21
PAYE - Approved methods of electronic communications (PDF 26K)

HMRC has issued an updated Boards Direction which sets out the approved methods of electronic communications for delivering information, for mandatory filing, for authentication of the forms P35 and P14, and for the making of payment.

2009-08-21
agents
Statutory Instrument SI 2046 (PDF 43K) (Opens new window)

Changes to the 3-monthly gaming duty payments on account, in line with the new bands of gross gaming yield made in the Finance Act 2009.

2009-08-21
agents
Explanatory Memorandum to SI 2046 (PDF 82K) (Opens new window)

The Explanatory Memorandum explains the changes within the Gaming Duty (Amendment) Regulations 2009.

2009-08-21
agents
National Statistics: Property Transactions

Statistics as pre-announced are now available.

2009-08-21
Notice 75 - Fuel for road vehicles

This notice cancels and replaces Notice 75 of December 2007. Details of changes to the previous version can be found in paragraph 1.2 of this notice.

2009-08-21
agents
Clearance service for businesses

How to get certainty on significant business tax issues, Inheritance Tax clearance service for business owners, Code of Practice 10 and VAT Notice 700/6. These documents have been updated to reflect a number of recent changes.

2009-08-21
agents

20 August

Pension Schemes Services Office move

Pension Schemes Services has now moved office and so all correspondence should be sent to Pension Scheme Services, FitzRoy House, Castle Meadow Road, Nottingham, NG2 1BD.

2009-08-20
Revenue & Customs Brief 55/09

The brief sets out HMRC's policy on bingo duty as a result of the Rank ruling, and it also reminds operators of their legal obligations for accounting for duty.

2009-08-20
agents
Stamp Taxes scheduled maintenance 17:00 on 21 August - 08:00 on 24 August 2009

This service will be available to users of our software and commercial software users as normal. However, due to essential maintenance, any submissions made during this period will receive a delay regarding response messages.

2009-08-20
stamps
Corporation Tax alert for agents and businesses (opens new window)

HM Revenue & Customs (HMRC) is writing to half a million companies and tax agents this month, to alert them to important changes to Corporation Tax (CT) filing.

2009-08-20
agents
Tax Law Rewrite

The minutes of the June meeting of the Steering Committee have now been published.

2009-08-20
Seven arrests in carbon credit investigation (opens new window)

HM Revenue & Customs (HMRC) officers investigating a £38 million suspected VAT fraud swooped in early morning raids today. The suspected fraud involved the trading of emissions allowances (often called 'carbon credits').

2009-08-20
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 July 2009.

2009-08-20
Tax receipts and taxpayers

Statistics as pre-announced are now available.

2009-08-20

19 August

Corporation Tax on Chargeable Gains

Corporation Tax on Chargeable Gains: Indexation Allowance: July 2009

2009-08-19
Draft guidance for investment trusts making interest distributions (PDF 106K)

The draft guidance relating to investment trust companies explains a new optional tax framework to allow investment trusts to invest in interest bearing assets without incurring a tax liability.

2009-08-19
agents
National Intelligence Requirement (PDF 127K) (Opens new window)

The National Intelligence Requirement for Organised Crime.

2009-08-19
agents
UK Threat Assessment (PDF 765K) (Opens new window)

SOCA UK Threat Assessment of Organised Crime.

2009-08-19
agents

18 August

JCCC CIP (09) 56

Customs Information paper 56 on the contact details for Customs, International Trade & Excise written enquiries.

2009-08-18
Tariff Notice No 15/2009

Commission Regulation (EC) No 2658/87 of 23 July on the tariff and statistical nomenclature and on the Common Customs Tariff.

2009-08-18
Revenue & Customs Brief 54/09

HM Revenue & Customs (HMRC) has published new regulations about whether information it has requested can be withheld due to legal professional privilege.

2009-08-18
agents
Extra-statutory Concessions list updated (PDF 337K)

IR1 which provides a central reference to a large number of former Inland Revenue Extra-statutory Concessions (ESCs) has been updated, removing a number of ESCs whose effect has now been placed on a statutory footing.

2009-08-18
agents

17 August

Revenue & Customs Brief 53/09

This brief explains our revised policy on VAT recovery by local authorities on expenditure relating to capital works at voluntary aided schools.

2009-08-17
agents
2010/11 End of year and P38A internet technical pack

The EOY and P38A internet technical pack for software developers is now available.

2009-08-17
agents
HMRC Tax Rebate Email Scams

Further details on emails offering a tax rebate that are currently in circulation. HMRC do not contact customers by email to inform of a tax rebate.

2009-08-17
agents
Re-organisation of Corporation Tax work

An important message for Corporation Tax customers in Warwickshire.

2009-08-17
agents
Re-organisation of Corporation Tax work

An important message for Corporation Tax customers in Dorset.

2009-08-17
agents
Notice CCL1/5

This notice cancels and replaces Notice CCL1/5 January 2007. Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2009-08-17
agents
Notice CCL1/4

This notice cancels and replaces Notice CCL1/4 June 2004. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

2009-08-17
agents
Notice CCL1/3

This notice cancels and replaces Notice CCL1/3 January 2007. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

2009-08-17
agents
Notice CCL1/2

This notice cancels and replaces Notice CCL1/2 August 2005. It also cancels Technical Briefs 15 and 18.

2009-08-17
agents
Notice CCL1/1

This notice cancels and replaces Notice CCL1/1 November 2006. Details of any changes to this previous version can be found in paragraph 1.1 of this Notice.

2009-08-17
agents
Notice CCL1

This notice cancels and replaces Notice CCL1 October 2006. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

2009-08-17
agents
Revenue & Customs Brief 47/09

Closure of premium splitting avoidance loophole in Insurance Premium Tax following the High Court decision in Homeserve.

2009-08-17
agents
Tax Law Rewrite PDF(24K)

We have published a response document which contains a summary of the comments received on paper CC/SC(09) 09: Industrial and Provident Societies and Co-operatives. The document also shows how we have dealt with the comments received.

2009-08-17
agents
JCCC CIP (09) 55

Clarification of procedures and guidance concerning the use of end use relief in conjunction with Article 14 c of the above Commission regulation.

2009-08-17

14 August

New technical guidance on the remittance basis (PDF 1.2MB)

Updated guidance following Finance Act 2009.

2009-08-14
agents
Statutory Instrument SI 2199 (Opens new window)

The Authorised Investment Funds (Tax) (Amendment No.2) Regulations 2009.

2009-08-14
agents
Explanatory Memorandum to SI 2199 (Opens new window)

Explanatory Memorandum to The Authorised Investment Funds (Tax) (Amendment No.2) Regulations 2009.

2009-08-14
agents
Corporation Tax: Loan relationships and derivative contracts

Draft guidance has been published for comment on the foreign exchange anti-avoidance provisions contained in Schedule 21 of Finance Act 2009.

2009-08-14
agents
Compliance Checks - Suspending penalties for careless errors (PDF 43K)

CC/FS 10 - Fact sheet giving detailed information about what happens when we suspend penalties for careless errors.

2009-08-14
agents
Compliance Checks - Information about penalties (PDF 54K)

CC/FS 7 - Fact sheet giving detailed information about penalties following a compliance check.

2009-08-14
agents

13 August

Tariff Notice 14

Commission Regulation (EC) No 674/2009 Of 22 July 2009 concerning the classification of certain goods in the Combined Nomenclature

2009-08-13
Revenue & Customs Brief 51/09

A new VAT Information Sheet 14/09 and Revenue & Customs brief 51/09 are being published to replace the incorrect VAT Information sheet 12/09 and Revenue & Customs Brief 44/09 which are now withdrawn.

2009-08-13
agents
Employers and contractors - reviewing your records (PDF 41K)

This leaflet has been updated and the new version is now available online.

2009-08-13
agents
Please get your claim in on time

We don't want you to miss out on any money you are entitled to. However, the deadlines for Self Assessment and PAYE taxpayers to claim back tax are changing.

2009-08-13
agents
Duties of Senior Accounting Officers of Large Qualifying Companies

This guidance explains the duties of Senior Accounting Officers of qualifying companies liable to taxes and duties in the UK, in ensuring that they establish and maintain appropriate tax accounting arrangements as required by Schedule 46 of the Finance Act 2009.

2009-08-13
agents
Statutory Instrument SI 2095 (PDF 47K) (Opens new window)

The Stamp Duty Land Tax (Use of Information Contained in Land Transaction Returns) Regulations 2009.

2009-08-13
agents
Explanatory Memorandum to SI 2095 (PDF 101K) (Opens new window)

Explanatory memorandum to the Stamp Duty Land Tax (Use of Information Contained in Land Transaction Returns) Regulations 2009.

2009-08-13
agents
Statutory Instrument SI 2094 (PDF 35K) (Opens new window)

The Finance (No. 2) Act 2005, Sections 48(1) to 48(5), (Appointed Day) Order 2009.

2009-08-13
agents
Statutory Instrument SI 1832 (PDF 48K) (Opens new window)

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.11) 2009.

2009-08-13
agents
Explanatory Memorandum to SI 1832 (PDF 104K) (Opens new window)

Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.11) 2009.

2009-08-13
agents
Statutory Instrument SI 1831 (PDF 49K) (Opens new window)

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 10) 2009.

2009-08-13
Explanatory Memorandum to SI 1831 (PDF 105K) (Opens new window)

Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 10) 2009.

2009-08-13
agents
Statutory Instrument SI 1601 (PDF 50K) (Opens new window)

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 7) 2009.

2009-08-13
agents
Explanatory Memorandum to SI 1601 (PDF 104K) (Opens new window)

Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 7) 2009.

2009-08-13
agents
Statutory Instrument SI 1462 (PDF 50K) (Opens new window)

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 6) 2009.

2009-08-13
agents
Explanatory Memorandum to SI 1462 (PDF 105K) (Opens new window)

Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 6) 2009.

2009-08-13
agents
Statutory Instrument SI 1344 (PDF 48K) (Opens new window)

The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 5) 2009.

2009-08-13
agents
Explanatory Memorandum to SI 1344 (PDF 104K) (Opens new window)

Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 5) 2009.

2009-08-13
agents
Increase in the standard VAT rate from 1 January 2010

Guidance on the reversion of the standard rate of VAT to 17.5% on 1 January 2010 and the operation of the anti-forestalling legislation.

2009-08-13
News Release: Banks to disclose all offshore account information to HMRC

The Tax Chamber of the First-tier Tribunal have today ordered over 300 banks to give details to HM Revenue & Customs (HMRC) about their customers who hold offshore accounts.

2009-08-13
ISA Bulletin 15

The latest ISA Bulletin is now available. It contains articles on amendments to the ISA Regulations, American Depositary Receipts (ADRs)/American Depositary Shares(ADSs), Bed & ISA transactions (Share Exchanges).

2009-08-13
agents
Updating Negligible Value List

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

2009-08-13
Approaching retirement - a guide to tax and National Insurance contributions (PDF 111K)

This leaflet has been updated and the new version is now available online.

2009-08-13
Foreign profits update

The International Movement of Capital (Required Information) Regulations 2009 were laid before Parliament on 11 August 2009.

2009-08-13
agents

12 August

Offshore - Liechtenstein Disclosure Facility

Confirmed details are now available on the terms of the Liechtenstein Disclosure Facility (LDF) which was announced yesterday. You can read the Memorandum of Understanding and Joint declaration here.

2009-08-12
agents
Self Assessment tax returns for 2008-09 onwards: Failing to file on time - reasonable excuse for online filers

Information on what counts as reasonable excuse when an online tax return is filed late.

2009-08-12
agents
Construction Industry Scheme Operational Forum

The minutes of the meeting held on 24th June have now been published.

2009-08-12
agents
HMRC Tax Rebate Email Scams

Further details on emails offering a tax rebate that are currently in circulation. HMRC do not contact customers by email to inform of a tax rebate.

2009-08-12
agents
Statutory Instrument SI 1886 (PDF 49K) (Opens new window)

The Loan Relationship and Derivative Contract (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2009.

2009-08-12
Explanatory Memorandum to SI 1886 (PDF 82K) (Opens new window)

Explanatory Memorandum to The Loan Relationship and Derivative Contract (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2009.

2009-08-12
Expenses & Benefits Technical Pack

The 2010 Internet Technical Pack for Software developers is now available.

2009-08-12
agents
Guidance on dealing with historic VAT claims (PDF 204K)

In 1996 and 1997, the Government introduced a 3-year limitation period for repayment claims for overpaid VAT, the correction of errors and late claims to input tax. This guidance sets out how to deal with these claims.

2009-08-12
agents

11 August

Notice 308: Temporary admission - temporarily importing non EC means of transport for private or commercial use

This revised notice provides advice on when relief from import duties can be claimed if temporarily importing a motor vehicle, civil aircraft or vessel.

2009-08-11
Approved Employee Share Schemes - changes to constituent companies

With effect from 1 August 2009, we no longer require companies who operate approved share schemes to inform us of the changes in constituent (participating) companies as part of the approval agreement.

2009-08-11
agents
Notice 306:Temporary Admission - temporarily importing non EC Containers and Pallets

This revised 306 provides advice for importers / exporters about relief from import duties that can be claimed if temporarily importing containers and pallets.

2009-08-11
Revenue & Customs Brief 49/09

This brief sets out HMRC's view on the Inheritance Tax position in relation to contributions to an Employee Benefit Trust.

2009-08-11
agents
Non-UK resident investors in Investment Partnership

Unique taxpayer reference numbers for overseas investors in Investment Partnerships.

2009-08-11
Statutory Instrument SI 2045 (PDF 38K) (Opens new window)

The Air Passenger Duty (Amendment) Regulations 2009.

2009-08-11
Explanatory Memorandum to SI 2045 (PDF 97K) (Opens new window)

Explanatory Memorandum to the Air Passenger Duty (Amendment) Regulations 2009.

2009-08-11
Statutory Instrument SI 2051 (PDF 37K) (Opens new window)

The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009.

2009-08-11
Explanatory Memorandum to SI 2051 (PDF 114K) (Opens new window)

Explanatory Memorandum to the Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009.

2009-08-11
Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 110K)

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

2009-08-11
Learning Together events for agents

Half day events which bring together tax agents and advisers and operational HMRC staff, to learn about the new compliance checks.

2009-08-11
agents
Historic Tax Agreements with Liechtenstein (Opens new window)

Two ground breaking tax agreements between the Government of Liechtenstein and the UK signed today will result in off shore investments in Liechtenstein made by UK residents being properly taxed and represent the commitment of Liechtenstein to increased tax transparency.

2009-08-11
agents
Tax Information Exchange Agreement

A Tax Information Exchange Agreement with Liechtenstein was signed in Vaduz, Liechtenstein on 11 August 2009.

2009-08-11
agents
Customs Information Paper (09) 54

The date from which the new code 420 must be inserted in box 36 of the SAD (Single Administrative Document) for quota claims on a first come first served basis on processed agricultural products imported from Turkey.

2009-08-11
Customs Information Paper (09) 53

An information update on the implementation of AEO.

2009-08-11

10 August

Notice 812 - European Community Preferences: Trade with Turkey

This notice cancels and replaces Notice 812 (April 2005). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

2009-08-10
Research & Development relief calculator - updated Tool B (XLS 66K)

A new version of Tool B for Research & Development (R&D) expenditure incurred on or after 1 August 2008 is now available.

2009-08-10
agents
Technical Note on Overhedging and Underhedging Transactions

This Techncial Note and draft clauses contain proposals to address Exchequer risk from overhedging and underhedging transactions.

2009-08-10
agents
Tariff Notice 13

Commission Regulation (EC) No 609/2009 of 8 July 2009 concerning the classification of certain goods in the Combined Nomenclature.

2009-08-10

7 August

Category 1 Crude Oil Values (PDF 40K)

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

2009-08-07
VAT Info Sheet 13/09

Electronically supplied services: special scheme for non-EU businesses - changes.

2009-08-07
agents
Prevention of IT-related tax fraud: advice for Tax agents and advisers (PDF 50K)

Please read this important briefing produced by HMRC in partnership with Agents.

2009-08-07
agents
Offshore - New Disclosure Opportunity

Confirmed details are now available about the New Disclosure Opportunity (NDO)

2009-08-07
agents
Money Laundering Regulations (MLR) fee review

Invitation to take part in the MLR fee review.

2009-08-07
agents

6 August

The Tax Avoidance Schemes

These regulations insert a new description which requires the disclosure of certain pension scheme arrangements. Guidance is published alongside these regulations.

2009-08-06
agents
HM Revenue & Customs tax rebate email scams

Further details on emails offering a tax rebate that are currently in circulation. HM Revenue & Customs do not contact customers by email to inform of a tax rebate.

2009-08-06
Revenue & Customs Brief 50/09

This brief sets out HMRC's concerns regarding the application of tax, National Insurance and National Minimum Wage legislation in respect of temporary workers.

2009-08-06
agents
Making our website easier to use

We're continuing to make improvements to our website, making the information and guidance easier to find and understand.

2009-08-06
Online services events for agents feedback to topics raised

Updated questions and answers on online filing for accountants, agents and advisers.

2009-08-06
agents

5 August

Applications for approval as an ISA Manager

The form to be used when applying for approval as an ISA manager has been updated.

2009-08-05
agents
Excise Movement and Control System (EMCS) UK Initial Member State Position

The latest EMCS Newsletter is available- this edition provides an update on the EMCS UK delivery timetable and an article about the new trader type-Registered Consignors.

2009-08-05
Revenue & Customs Brief 35/09

This brief replaces Revenue & Customs Brief 42/08. It is intended to clarify the rules for vehicles involved in grass cutting work.

2009-08-05
Equality Impact Assessments - Plans and Progress Reports

HMRC invites feedback on the progress we have made and on our future plans for Equality Impact Assessments.

2009-08-05
List of registered Community Amateur Sports Clubs (CASCs)

List of registered CASCs has been updated.

2009-08-05
agents
Foreign profits update

Draft guidance on distribution exemption.

2009-08-05
agents

4 August

Statutory Instrument SI 2039 (PDF 47K) (Opens new window)

The Lloyd’s Underwriters (Equalisation Reserves) (Tax) Regulations 2009.

2009-08-04
Explanatory Memorandum to SI 2039 (PDF 100K) (Opens new window)

Explanatory Memorandum to The Lloyd’s Underwriters (Equalisation Reserves) (Tax) Regulations 2009.

2009-08-04
Statutory Instrument SI 2050 (PDF 43K) (Opens new window)

The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009.

2009-08-04
Explanatory Memorandum to SI 2050 (PDF 18K) (Opens new window)

Explanatory Memorandum to The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009.

2009-08-04
Statutory Instrument SI 2034 (PDF 80K) (Opens new window)

The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009.

2009-08-04
Explanatory Memorandum to SI 2034 (PDF 2.2MB) (Opens new window)

Explanatory Memorandum to The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009.

2009-08-04
Statutory Instrument SI 2036 (PDF 138K) (Opens new window)

The Authorised Investment Funds (Tax) (Amendment) Regulations 2009.

2009-08-04
Explanatory Memorandum to SI 2036 (PDF 2.2MB) (Opens new window)

Explanatory Memorandum to The Authorised Investment Funds (Tax) (Amendment) Regulations 2009.

2009-08-04
Statutory Instrument SI 1926 (PDF 61K) (Opens new window)

The General Insurers’ Technical Provisions (Appropriate Amount) (Tax) Regulations 2009.

2009-08-04
Explanatory Memorandum to SI 1926 (PDF 107K) (Opens new window)

Explanatory Memorandum to the General Insurers' Technical Provisions (Appropriate Amount) (Tax) Regulations 2009.

2009-08-04
New FAQs regarding the use of red diesel in Agricultural Vehicles

These FAQs provide further clarification on the use of red diesel in agricultural vehicles used on the public road.

2009-08-04
Updated - PAYE service launch

Find out about the improved PAYE Service.

2009-08-04
agents

3 August

Review of HMRC's Powers, Deterrents and Safeguards: Implementation Oversight Forum

The Terms of Reference were agreed at the second meeting of the Forum and have been published along with the papers and minutes of the meeting held on 30 June 2009.

2009-08-03
agents
Statutory Instrument: SI 2093 (PDF 48K) (Opens new widnow)

The Value Added Tax (Emissions Allowances) Order 2009.

2009-08-03
Statutory Instrument: SI 2093 (EM) (PDF 104K) (Opens new widnow)

Explanatory Memorandum to the Value Added Tax (Emissions Allowances) Order 2009.

2009-08-03
Statutory Instrument: SI 1994 (PDF 55K) (Opens new widnow)

The Individual Savings Account (Amendment No. 2 Regulations 2009.

2009-08-03
Statutory Instrument: SI 1994 (EM) (PDF 108K) (Opens new widnow)

Explanatory Memorandum to the Individual Savings Account (Amendment No. 2 Regulations 2009.

2009-08-03

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