What's new

The latest version of the guide to using the Pension Schemes Online Service for scheme administrators and practitioners has been published today.

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

Avoidance disclosure statistics are published today for the period 1 August 2004 to 30 September 2009.

Impact Assessment for Intrastat Simplification.

Statistics as pre-announced are now available.

A joint HMT/HMRC consultation document was published on 29 October 2009 seeking views on a proposal for reforming the associated company rules as they apply to the small companies' rate of Corporation Tax.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

Technical documents for software developers to build Saving Gateway products now available.

A new Tax Information Exchange Agreement (TIEA) with The Bahamas was signed in Nassau on 29 October 2009.

New Stamp Duty and Stamp Duty Reserve Tax pages have been added to the Stamp Taxes section published in March 2009. The new pages offer clear and practical guidance to help you meet your responsibilities and include links to technical guidance for practitioners.

Notification of changes to the monthly trade euro rate.

The Statutory Consultation meeting minutes are now available on the website to view.

The Statutory Consultation meeting minutes are now available on the website to view.

The Statutory Consultation meeting minutes are now available on the website to view.

EMCS online service - registration and enrolment process.

This table contains details of the UK response to Articles in Directive 2008/11/EC that are to be decided at National level.

This information pack has been updated and acts as a basic guide for anyone wishing to import or export goods.

In the largest cigarette seizure ever in the UK and Ireland, over 120 million smuggled cigarettes have been uncovered in a multi-agency cross border operation today.

Two men from Southport have been jailed for a total of 31 years after importing a consignment of bacon as a cover for 63 kilos of heroin with a street value of £3 million.

This Revenue & Customs Brief 67/09 confirms HMRC policy on the treatment of service charges following the European Court of Justice judgment in 'RLRE Tellmer' (C-572/07).

Draft Statutory Instrument laid on 20 October 2009.

Explantory Memorandum for the draft Statutory Instrument laid on 20 October 2009.

Minutes of the meeting 14 May 2009.

If you still plan to post your Self Assessment tax return, please make sure you allow plenty of time for it to reach HMRC before the 31 October deadline for paper tax returns.

An updated message for Corporation Tax customers in North West and East Lancashire.

The leader of a gang of duty free shoppers, who never even boarded their international flights, was jailed for 15 months on 22 October.

Advice from HM Revenue & Customs on XBRL data tagging for companies and agents who don't plan to use iXBRL enabled final accounts production software.

The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009.

The Manufactured Interest (Tax) (Amendment) Regulations 2009.

Explanatory Memorandum to the Manufactured Interest (Tax) (Amendment) Regulations 2009 and the Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009.

Welsh versions of VAT Notes 1 2009, VAT Notes 1 2009 Budget Supplement, VAT Notes 2 2009 and VAT Notes 3 2009 now available.

If you still plan to post your Self Assessment tax return, please make sure you allow plenty of time for it to reach HMRC before the 31 October deadline for paper tax returns.

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

This notice has been replaced by a new section in the the European Commission's Transit Manual, available on the Europa website.

Corporation Tax: loan relationships: further details on the proposed changes to the tax rules on buy-backs of company debt announced in a statement by the Financial Secretary to the Treasury on 14 October 2009.

Deferral of Functional Stage 1 (FS1) Live Implementation Date (LID) and certain proposed exceptions to the requirement to use EMCS for intra UK movements.

The Corporation Tax (Implementation of the Mergers Directive) Regulations 2009.

Explanatory Memorandum to The Corporation Tax (Implementation of the Mergers Directive) Regulations 2009.

Three financial advisers were amongst eight people jailed today for their part in a VAT fraud amounting to almost £2million.

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

We have published for public consultation, notice of the withdrawal of a proposed change under Paper CC/SC (09) 22 on charitable companies. Comments on the withdrawal of the change are invited as soon as possible but by 12 November 2009 at the latest please.

The FST has announced that the Government proposes legislation in the 2010 Finance Bill, taking effect from 21 October 2009, to prevent tax avoidance through the abuse of rules on sideways loss relief and double taxation relief.

Draft legislation and guidance on changes to the Sideways Loss Relief Rules.

Clarification on the transactions eligible for 'clearing' relief from Stamp Duty or Stamp Duty Reserve Tax under existing Investment Exchange and Clearing House regulations.

If you still plan to post your Self Assessment tax return, please make sure you allow plenty of time for it to reach HMRC before the 31 October deadline for paper tax returns.

Statistics as pre-announced are now available.

To reduce the burden on GPs, employers are being asked to consider being flexible on self-certification and medical evidence.

We have published, for public consultation a revised clause under Paper CC/SC (09) 21 on distributions. Comments on the draft clause are invited as soon as possible but by 12 November 2009 at the latest.

This notice provides the legal definitions of biofuel products and their Excise Duty rates. It also explains the roles and responsibilities of producers (and in some cases, users) of these products.

Updated Form APD1.

This should be read in conjunction with EDCS Technical Interface Specifications.

Statistics as pre-announced are now available.

The new Corporate Finance Manual is now available and the Banking Manual has been withdrawn.

The Distributions (Excluded Companies) Regulations 2009 were laid before Parliament on 16 October 2009.

If you're planning on filing your 2008/09 tax return on paper this year, there are just a few days left to send it to HM Revenue & Customs (HMRC) by the 31 October deadline.

This revised notice explains how Payments on Account (POA) works and what you must do if you are notified that you are liable to make payments on account.

A man who traded in ivory from endangered species on eBay was sentenced to 10 months in prison today at Luton Crown Court following an international investigation by HM Revenue & Customs (HMRC).

This notice explains how horticultural producers can claim repayment of the excise duty on heavy mineral (hydrocarbon) oil used for eligible purposes. It has been restructured to improve readability, but the technical content has not changed from the September 1996 edition.

This revised notice is about tobacco products duty and the fiscal marking requirements for tobacco products. It is primarily of interest to tobacco manufacturers and importers of tobacco products.

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.

Regulations have been laid before the House of Commons to be made if approved by the House.

A record 83,000 scam emails offering fake tax refunds were reported to HM Revenue & Customs (HMRC) in September.

This notice cancels and replaces Notice 184B (March 2002). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.

Customs information paper (09) 70 on the Withdrawal of Inward Processing (Drawback) using a simplified authorisation

Certain postal services supplied by Royal Mail are to become liable to VAT at the standard rate.

The latest EMCS Newsletter is available- Issue 6. This edition provides an update on the EMCS Working Group's, Legislation and Owners of Goods in Warehouse.

Over 468,000 mums-to-be have benefited from the new Heath in Pregnancy Grant - worth £190 - since it was launched in April 2009.

The Social Security Benefit (Computation of Earnings) (Amendment) Regulations 2009.

Explanatory Memorandum to the Social Security Benefit (Computation of Earnings) (Amendment) Regulations 2009.

The Social Security Benefit (Computation of Earnings) (Amendment) Regulations (Northern Ireland) 2009.

Explanatory Memorandum to the Social Security Benefit (Computation of Earnings) (Amendment) Regulations (Northern Ireland) 2009.

Corporation Tax on Chargeable Gains: Indexation Allowance: September 2009

This Brief replaces Revenue & Customs Brief 62/09 which contains a formatting error in the section 'Impact on theatres'. The content of the brief is otherwise unchanged.

An updated article on how tax credits can affect other benefits you might get, for example Income Support, Housing Benefit.

The minutes to the meeting held on 8 July 2009 have now been published.

Notification of the extension of eligibility criteria for climate change agreements to include the manufacture of certain plastic products and the provision of industrial laundering services.

Survey of Personal Incomes bulletin for October 2009.

The Annual accounting notice has been revised to reflect the change in the Dept's bank account details.

Details of the the new phishing email entitled "Notice of Underreported Income" that is currently in circulation. Please ensure you do not disclose any personal or payment information to untrusted sources.

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

An important message for Corporation Tax customers in 1.Glos & Beds 2.Cambs & S Essex 3.NW Lancs 4. E Lancs.

HMRC policy in relation to an amusement machine playing a game called 'Stacker' and its liability to Amusement Machine Licence Duty (AMLD).

TFTA Administrative Assistant vacancy in Peterborough has been advertised today.

Customs information paper (09) 68 Completion of import and export declarations.

An important message for Corporation Tax customers in 1.Glos & Beds 2.Cambs & S Essex 3.NW Lancs 4. E Lancs.

CIP (09) 69 provides further information about the formation of the Western Balkan countries into a regional group for cumulation of origin purposes.

HMRC has revised its policy on input tax recovery on the costs of staging shows (production costs) for which the theatre's admissions are VAT exempt. It follows the Tribunal decision in Garsington Opera Limited.

HMRC has launched a consultation seeking views on how the Social Security (Categorisation of Earners) Regulations 1978 as they affect lecturers, teachers, instructors or those in a similar capacity, should be amended to provide clarity regarding their intended application.

A draft clause for inclusion in Chapter 2 of part 2 of Bill 7, explanatory notes and a change note have today been published for public consultation. Comments on the draft clause are invited by 11 December 2009.

Draft guidance has been published covering Schedule 17, Finance Act 2009 (International Movement of Capital).

If you're sending in a paper tax return for the 2008-09 tax year, it must reach HM Revenue & Customs by Saturday 31 October 2009, find out more in this article.

NIrCTO is working with local government and business to help promote corporate inward investment and business expansion. They have also published a practical guide to the Research & Development (R&D) Relief Scheme in Northern Ireland.

We recently told you about the Government's planned implementation date for Additional Paternity Leave and Pay. The consultation document is now available for review - find out more.

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

The key features page has been updated.

Customs information paper (09) 66 on Changes to part removal of consignments from Temporary Storage.

List of registered CASC's has been updated.

Details of the new phishing email currently in circulation. Please ensure you do not disclose any personal or payment information to untrusted sources.

The latest list of authorised ISA Managers is now available

Both bulletins are now available on the website.

The page has been updated to show changes in legislation.

Customs information paper (09) 64 Inward processing of sugar.

Customs information paper (09) 67 Amendments to Customs Civil Penalties.

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

Temporary contact numbers for Edinburgh and Belfast offices.

VAT Information Sheet 15/09 helps you find the currency exchange rates needed by non-EU businesses registered for the Special Scheme in the UK for reporting period ending September 2009.

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 2009.

The Negligible Value List has been updated for September.

Many people who are entitled to a cash increase in their income are missing out simply because they assume they are not entitled to Working Tax Credit (WTC), HM Revenue and Customs (HMRC) said today.

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

The draft guidance sets out a change in the interepretation of the meaning of 'securities' within the context of section 842 of the Income & Corporation Taxes Act 1988. The guidance is open for consultation until 1 November 2009.

HMRC bank account changes from 5 October 2009.

The new PAYE Desktop Viewer (PDV) is available from today. PDV provides an alternative way to receive, view and manage your online PAYE codes and notices.

We have published a response document which contains a summary of the comments received on paper CC/SC(09) 08:Investment trusts. The document also shows how we have dealt with the comments received.

Guidance on The Offshore Funds (Tax) Regulations 2009 is published in draft form for consultation today, and comments are invited.

A Brief of interest to all businesses within the telecommunications, Internet service provision and broadcasting sectors who claim to have moved or may consider moving the place of supply of their services from the UK to another Member State.

We have published a response document which contains a summary of the comments received on paper CC/SC(09)14: Repeal of section 59(3) of ICTA. The document also shows how we have dealt with the comments received.

Notification of changes to the monthly trade euro rate.

Ministerial announcement following today's European Court ruling affecting transfers between clearance services and depositary receipt systems.

The notice advises of a change to the method of duty calculation at paragraph 5.11 and there is a new section 29 which explains review and appeal procedures effective from 1 April 2009.

HM Revenue & Customs (HMRC) has now published its Race Employment Scheme for 2008 to 2011 and invites feedback.