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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31 July
HMRC has published two documents today as part of the Governments Simplification Review of Anti-Avoidance legislation.
Guidance on non-UK resident professional trustees being treated as UK resident for trustees’ residence test.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
30 July
Latest Brief announcing that emissions allowances will be zero rated with effect from 31 July 2009 in order to tackle the rapidly increasing threat of VAT fraud.
The latest issue of the publication for tax agents and advisers published by HMRC in association with the Working Together partner representative bodies is now available.
The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2009
Explanatory Memorandum to the Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2009
The Corporation Tax (Land Remediation Relief) Order 2009
Explanatory Memorandum to the Corporation Tax (Land Remediation Relief) Order 2009
The Special Annual Allowance Charge (Application to Members of Currently Relieved Non-UK Pension Schemes) Order 2009
Explanatory Memorandum to the Special Annual Allowance Charge (Application to Members of Currently Relieved Non-UK Pension Schemes) Order 2009
The Taxation of Pension Schemes (Transitional Provisions) (Amendment No.2) Order 2009
Explanatory Memorandum to The Taxation of Pension Schemes (Transitional Provisions) (Amendment No.2) Order 2009
This Brief announces changes to the forms and guidance used by individuals who are claiming back VAT that they incurred as DIY housebuilders and converters on the costs of their building work.
A new minimum interest rate on tax repayments of 0.5% means that in future interest will still be payable even when the Bank of England base rate falls below 1.5% HM Revenue & Customs (HMRC) announced today.
29 July
The Value Added Tax (Amendment) (No. 3) Regulations 2009
Explanatory Memorandum to The Value Added Tax (Amendment) (No. 3) Regulations 2009.
We have now published a summary of responses received to the consultation on simplification of corporation tax calculations and returns for smaller companies.
The Value Added Tax (Buildings and Land) Order 2009.
Explanatory Memorandum to the Value Added Tax (Buildings and Land) Order 2009.
28 July
Minutes from the latest Tax Credits Consulatation Group meeting that took place on 19 May 2009.
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2009.
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009.
The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009.
Explanatory Memorandum to The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009.
HM Revenue & Customs (HMRC) has confirmed the details of a new disclosure initiative that will allow people with unpaid taxes linked to offshore accounts or assets to settle their tax liabilities at a favourable penalty rate.
The latest in a series of online, bite-sized videos for new and small businesses is now available to download free.
27 July
Introduction to Online Self Assessment in Welsh.
SDRT Customer Newsletter Issue 10, covering updated guidance on Collective Investment Schemes, is now available.
The form to be used when applying for approval as an ISA manager has been updated.
Amendments to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import and Export Freight).
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009
The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009
The Social Security (Contributions) (Amendment No. 4) Regulations 2009
Explanatory Memorandum to SI 2028, 2029 and 2030
Pension Schemes Services (PSS) has today published an update to the QROPS list.
The information sheet outlines the amendments made to schedule 10 of the VAT Act 1994 and contains tertiary legislation.
From 27 July 2009 administration of Enterprise Management Incentives and Venture Capital schemes is being transferred from Cardiff to Nottingham.
The following documents have changed: SDLT Schema, SDLT Business Validation Rules, Electronic SDLT5 Guidelines. The following document has been added: Stamp Taxes Help Chart.
24 July
We have identified a small number of errors on the updated edition of the Employer CD-ROM recently issued. For the latest information and a downloadable file to correct these please go to our CD-ROM updates page.
23 July
Information Security Manager vacancies in London, Southend and Telford are advertised today.
A new Tax Information Exchange Arrangement (TIEA) with the Turks and Caicos Islands was signed in London on 22 July 2009.
HMRC has today launched a new A to Z of expenses and benefits.
The minutes to the meeting held on 4 March 2009 have now been published.
The Finance Bill 2009 received Royal Assent on 21 July and has now been published. The explanatory Notes will be available later.
Corporation Tax Operational Consultative Committee meeting 22/01/2009 minutes are published today.
This consultation outlines the Government’s proposal for ensuring that construction workers engaged in an employment relationship are taxed appropriately.
Details of current scam email offering the recipient a Tax Rebate. HMRC do not issue notifications of a Tax Rebate over email.
A summary of the responses has now been published for the consultation on the draft amendment regulations for mandation of online filing of end of year PAYE and NICs forms for Small Employers.
Criminal gangs are targeting taxpayers with thousands of scam emails offering bogus tax refunds.
This information pack has been updated and acts as a basic guide for anyone wishing to import or export goods.
22 July
Place of supply of services rules will change from 1 January 2010 - important updates have been issued.
The brief announces that certain services performed by psychologists became exempt from 1 July 2009.
Change of address for the AEO Central Site and the requirement to hold an EORI number before making an application.
21 July
The FST has announced that the Government proposes legislation in the 2010 Finance Bill, taking effect from 21 July 2009, to prevent tax avoidance through the transfer of an entitlement to benefit from capital allowances on plant or machinery.
The United Kingdom yesterday signed a Tax Information Exchange Arrangement (TIEA) with Anguilla, which will allow the sharing of tax-related information to OECD (Organisation for Economic Co-operation and Development) standards.
The Information Notice: Resolution of Disputes as to Privileged Communications Regulatons.
Explanatory Memorandum to The Information Notice: Resolution of Disputes as to Privileged Communications Regulations 2009.
HM Revenue & Customs has supported more businesses and individuals in the past year than ever before, the HMRC Departmental report published today shows.
After 13 years of activity, the HM Revenue & Customs (HMRC) Tax Law Rewrite Project is to end next year. The project is responsible for rewriting direct tax legislation, to make it clearer and easier for users to understand.
Impact Assessment of reinvesting compensation paid to Icesave investors and minor changes to the ISA regulations.
In this brief, HMRC is announcing a change of view on the Tonnage Tax treatment of specialist vessels that provide transportation in connection with services provided at sea.
20 July
The Departmental Accounts for 2008-09.
Our HMRC Departmental Report is now available.
Update on the Review of Links with Large Business highlighting progress made, areas to be addressed and action that will be taken.
Evaluation conducted by British Marketing Research Board (BMRB) on behalf of HMRC on the Non Statutory Business Clearance Service introduced in April 2008.
Publication of an evaluation of the impact of changes implemented following the 2006 Review of Links with Large Business. This consists of two reports presenting findings of independent research commissioned by HMRC exploring large business customers' experience of their relationship with HMRC and priority areas for improvement.
Revised guidance will be issued for trustees of interest in possession trusts and settlor-interested trusts in relation to the new UK tax credit on foreign dividends. There is no need to contact HMRC if you have already submitted your SA904 for 2008-09.
HMRC publishes its response to a highly successful public consultation on a new Charter. The response document includes stakeholders views and a draft Charter. HMRC has also committed to further action to ensure that the Charter is delivered effectively.
The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009.
Explanatory Memorandum to SI 1890 - The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009.
Statistics as pre-announced are now available.
Treasury is consulting on the modernisation of gaming machines taxation, and whether to move towards a gross profits tax for gaming machines. The consultation will be available on the Treasury website and will run to 23 October 2009.
17 July
2008-09 P11D(b) Return of Class 1A NIC was due by 6 July 2009.
VAT Notes 2/2009 contains important recent updates to the VAT rules.
This Brief sets out HMRC's position on the the judgment of the Court of Session in this case and tells claimants and appellants what to do.
If you get tax credits for childcare costs, live in England and use a childcare provider approved under the Childcare Approval Scheme or a foster carer, there are changes happening on 18 July 2009. Find out what this means for your tax credits claim.
The minutes to the meetings held on 15 October 2008 and 17 February 2009 have now been published.
We have published a response document which contains a summary of the comments received on paper CC/SC (09) 06:Co-operative housing associations and self-build societies.
16 July
Penny Ciniewicz has been appointed Chief Exeuctive of the Valuation Office Agency.
Corporation Tax on Chargeable Gains: Indexation Allowance: June 2009.
Details of current scam email offering the recipient a Tax Rebate. HMRC do not issue notifications of a Tax Rebate over email.
15 July
A second technical consultation has been launched today which aims to ensure that the draft legislation successfully preserves the current tax treatment under the Extra-Statutory Concessions concerned.
14 July
Find out about tax and duty free reliefs when you bring goods to the UK, ordering or posting goods from abroad, Internet shopping and information on banned or restricted goods.
13 July
VAT: The High Court decision in the case of Rank plc. Claims of overpaid VAT in respect of Mechanised Cash Bingo to be processed.
These notes have been updated to include changes in childcare in England from 18 July 2009.
A new Consultative Forum page has been added to the HMRC Internet site. This will be of interest to those businesses involved in the production and supply of oil products within the UK.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
P11D(b) Penalties for outstanding 2007-08 P11D(b) Returns of Class 1A NIC are being sent this week.
Updated questions and answers on online filing for accountants, agents and advisers.
10 July
The latest list of authorised ISA Managers is now available.
We have today published revised information about Pension Sharing on Divorce following abolition of the safeguarded rights rules.
Some additional questions and answers have been published today on the pensions anti-forestalling measure announced in the Budget on 22 April 2009.
HMRC Trusts are experiencing some serious problems receiving some of the information that has been submitted via online returns. There is no need to contact us at this stage if you have already made your online return for 2008-09 (not your 2009-10 online return as previously stated).
Notice 252 provides advice on the valuation of imported goods and is mainly used by importers and their clearing agents.
Notice 252 provides advice on the valuation of imported goods and is mainly used by importers and their clearing agents.
Two consultation documents on modernising HM Revenue & Customs (HMRC) powers, deterrents and safeguards are published today.
9 July
Information on the new PAYE service that launches during July
We have identified a small number of errors on the updated edition of the Employer CD-ROM recently issued. For the latest information please go to our CD-ROM updates page.
This notice explains how default interest works and when it is applied. It also gives advice about what to do if you think you have been charged too much interest.
Please note the following amendments to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import and Export Freight).
As from 1 July 2009 the next version of the draft book of Guidance for AEO will be available.
The latest edition of Notes for Payroll Software Developers Series 12 Number 1 - July 2009 is now available.
This consultation and impact assessment seek views on how to modernise the excise administrative processes and the framework for checking compliance with excise law. Comments by 1 October 2009.
This consultation and impact assessment seek views on proposals to modernise HMRC's bulk and specialist information powers, improve accompanying safeguards and to repeal further legislation. Comments by 1 October 2009.
This information sheet explains there will be a change to the VAT rate within Estonia.
Statistics as pre-announced are now available.
8 July
The bulletin has information of how to obtain 2009 R85 form and helpsheet and PDF versions of the documents.
This Brief gives details of the VAT treatment of 'Dutch barges' and similar vessels designed for and used as permanent residential accommodation by owners.
The Negligible Value List has been updated to include New Negligible Value Agreements in June.
This Brief gives details of the VAT treatment of deposits relating to sales of land on which dwellings are to be constructed.
7 July
The Government would like to hear the views of business, as well as those of representative bodies and tax advisers, on the policy options outlined in the discussion document for simplification of the capital gains rules for groups of companies.
The latest edition of the Notes for Payroll Software Developers (Series 12, Number 1 - July 2009) is now available.
Minutes of Consultative Committee Meeting of 3 June 2009.
Your 2008 - 09 forms P11D, P11D(b) and P9D were due on 6 July 2009.
6 July
Latest Tariff Stop Press Notice 31/09 has been issued today.
List of registered CASCs has been updated.
HMRC do not issue rebates of tax over email. We have published more information of this scam email to our website.
3 July
Latest Brief concerning: duties of Senior Accounting Officers of Large Qualifying Companies
Employers no longer have to complete a form P46(Car) when an employee's car is replaced.
A new protocol which updates the Exchange of Information provisions of the UK/Luxembourg Tax Treaty was signed by the Financial Secretary, Stephen Timms MP on 2 July 2009
2 July
Today we have published a short guide for international students to help them find out what they need to know about UK tax.
This paper notifies of the end of the TIR guarantee exclusion in the EU for goods subject to greater risk of fraud (Annex 44c- Customs Code Implementing Provisions Commission Regulation 2454/93), with the exception of alcohol and tobacco.
Your 2008 - 09 forms P11D, P11D(b) and P9D are due 6th July.
This paper notifies of the new form C88/ESS (Export Security Single Administrative Document) which replaces the current Export SAD (C88 SAD) form.
1 July
An updated version of the Digest of Double Taxation Treaties is now available.
Advises users of changes to CT procedures: List of Customs Agents using NCTS; Introduction of NCTS Phase 4 and combined CT/TIR and Safety and Security (S&S) declarations; New time limits for Enquiry Handling; EORI Registration.
This Brief announces a change in HMRC's interpretation of the term 'solely'.
Families and individuals currently receiving tax credits are being reminded that they need to renew their claims by 31 July - otherwise their payments could stop.
Recent developments on Double Taxation Conventions and Tax Information Exchange Agreements and the future programme of work.
Draft clauses and explanatory notes on the repeal of section 59(3) ICTA , have today been published for public consultation. Comments on the latest set of draft clauses are invited by 22 September 2009.
