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
This note provides details of changes to the taxation of employment-related securities as a result of Schedule 7 of Finance Act 2008.
An electrician with an American defence contractor was jailed for five years after he was caught with £46,500 worth of heroin as he checked-in for a military flight from Afghanistan to the UK.
New guidance on registering under the Money Laundering Regulations 2007 is published today by HM Revenue & Customs (HMRC).
We're announcing important changes affecting Trust or Company Service Providers (TCSPs) and Accountancy Service Providers (ASPs) - MLR 9 Registration Notice has been updated and registration dates have been announced.
The existing guidance has been updated to reflect various changes made in Budget 2008.
HMRC has published a technical discussion paper to look more closely at key tax issues which impact on projects to reuse North Sea oil and gas infrastructure.
Research with individuals, employers and the Financial Services Industry to provide a baseline for evaluation of Pensions Taxation Reform.
Statistics as pre-announced are now available.
Delay in publication of distribution of inheritance tax tables 12.2 to 12.8.
29 July
Update 4 (July 2008). This updates the voluntary disclosure limits and errors businesses can amend on aggregates levy returns from 1 July 2008. Three paragraphs in the public notice AGL1 are being amended with the new limits.
Revised notice July 2008. This notice cancels and replaces Notice 6 (June 2003). This notice has been restructured and rewritten to improve readability. It also includes a reference to the documentation that is required when using Community Transit arrangements.
Administrative positions in Wolverhampton, Salford and Grimsby have been advertised today.
HMRC have prepared a discussion document on the operation of the Sale of Lessors legislation in Schedule 10 Finance Act 2006.
SDLT Zero-Carbon Homes Relief (Amendment) Regulations 2008.
Businesses and representative bodies are invited to respond to the consultation document published today. Business Brief 33/08 – provides further background information.
This paper gives notice that prohibition and restriction commodity codes will be displayed in all HMRC Tariff products.
28 July
This Brief explains our approach to the application of paragraph 2 of Schedule 9 Finance Act (FA) 1996 in cases involving late-paid interest between connected companies.
Draft clauses and explanatory notes on oil tax have today been published for public consultation. Comments on the latest set of draft clauses are invited by 31 October.
25 July
A fake Customs Service email is being circulated that contains a potentially damaging attachment. Email attachments should not be opened unless from a trusted source.
Tariff Preference: Importation of goods from Israel - potential problems with the origin of agricultural products from Israel.
Please see the latest information on the processing of requests to reduce payments on accounts using our Self Assessment Online service.
Information on the Free online Tariff available to the trade/HMRC.
HMRC announce that the Government intend to provide regulations to prevent inadvertent tax consequences where a member’s scheme pension is reduced in the course of the winding-up of their pension scheme. The draft regulations will be put on this site for comment in due course.
This Revenue & Customs brief article sets out HM Revenue & Customs (HMRC) policy on retrospective claims by Higher Education Institutions (HEIs) that operated a Partial Exemption (PE) method agreed under the Committee of Vice Chancellors & Principals (CVCP) guidelines.
24 July
Pension Schemes Services (PSS) has today published an update to the QROPS list.
Customs & International Directorate would like your views on our draft Code of Practice for opening baggage when the passenger is not present.
Employers will receive details this week from HM Revenue & Customs (HMRC) of what they can do to get ready for the tax code changes which will be required for many individuals following the Chancellor's announcement in May.
Potential claims arising from amendments to the VAT exemption for fund management services.
The Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008
Explanatory Memorandum to The Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008
The minutes of the June Customer Forum are now available.
We’ve introduced a new dedicated telephone line just for agents with client records dealt with in our Cumbria, Humber, North East Metropolitan, North Yorkshire, Northumbria, Tees Valley, Wear and South Tyne Processing Offices, covered by our Sunderland Contact Centre.
A consultation on structures using overarching employment contracts - umbrella companies and employment agencies - which enable some temporary workers to obtain tax relief for travel expenses. Comments are requested by 13 October 2008.
The main change in this Update is an amendment to the section on the increased threshold for voluntary disclosure on tax credits.
23 July
Explanatory Memorandum to the Gaming Duty (Amendment) Regulations 2008.
The Taxes (Fees for Payment by Telephone) Regulations 2008.
Explanatory Memorandum to the Taxes (Fees for Payment by Telephone) Regulations 2008.
The Tax Avoidance Schemes (Information) (Amendment) Regulations 2008.
Explanatory Memorandum to the Tax Avoidance Schemes (Information) (Amendment) Regulations 2008.
The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2008.
Explanatory Memorandum to the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2008.
The Insurance Premium Tax (Amendment) Regulations 2008.
Explanatory Memorandum to the Insurance Premium Tax (Amendment) Regulations 2008.
The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2008.
Explanatory Memorandum to the Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2008.
The Friendly Societies (Transfers of Other Business) (Modification of the Corporation Tax Acts) Regulations 2008.
Explanatory Memorandum to the Friendly Societies (Transfers of Other Business) (Modification of the Corporation Tax Acts) Regulations 2008.
The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008.
Explanatory Memorandum to the Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008.
Positions for HR & Learning Business Partners in Manchester and London have been advertised today.
Get the latest news from HMRC as and when it happens by signing up to its instant news alert service today.
We've updated our FOI guidance to make it easier to look for information that HMRC already publishes and submit a request to us for information. It also contains a log of all the FOI requests we have received.
The Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008.
Explanatory Memorandum to the Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008.
The Individual Savings Account (Amendment No. 2) Regulations 2008.
Explanatory Memorandum to the Individual Savings Account (Amendment No. 2) Regulations 2008.
The Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008.
Explanatory Memorandum to the Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008.
Information about the changes to the way customers use the Remittance Basis of Taxation as a result of FA 2008.
22 July
Guidance on 'specials' and 'exclusions' (situations where returns cannot automatically be filed online). These documents are designed for software developers but can be useful for agents. Further guidance specifically for agents will be issued shortly in conjunction with Working Together.
The thirty fourth Pensions Tax Simplification newsletter has been published today.
The Finance Act 2008, Schedule 38, (Appointed Day) Order 2008.
The Finance Act 2008, Section 26 (Appointed Day) Order 2008.
The Finance Act 2008, Section 27 (Appointed Day) Order 2008.
The Finance Act 2008, Section 28 (Appointed Day) Order 2008.
The Finance Act 2008, Section 29 (Appointed Day) Order 2008.
The Finance Act 2008, Section 30 (Appointed Day) Order 2008.
The Overseas Life Insurance Companies (Amendment) Regulations 2008.
Explanatory Memorandum to The Overseas Life Insurance Companies (Amendment) Regulations 2008.
The Insurance Companies (Taxation of Insurance Special Purpose Vehicles) Order 2008.
Explanatory Memorandum to The Insurance Companies (Taxation of Insurance Special Purpose Vehicles) Order 2008.
The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2008.
Explanatory Memorandum to The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2008.
The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2008.
Explanatory Memorandum to The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2008.
Minutes of the meeting of 26 June 2008 are now available.
We have published updated versions of the guidance for local authorities/health trusts on looked after children, including details of Top Up payments for children in care for a continuous year.
Statistics as pre-announced are now available.
Minutes of the meeting of 24 June 2008 are now available.
We’ve introduced a dedicated telephone line for agents with client records handled in our Bournemouth, Bristol/North Somerset, Dorset/South Wiltshire, East Hampshire/Wight, Kent, Surrey/North Hampshire, Sussex and West Hampshire processing offices, covered by our Portsmouth (including Bournemouth) Contact Centre.
21 July
Investment Exchanges and Clearing Houses, European Central Counterparty Limited and the Turquoise Trading Facility Regulations 2008.
This consultation document seeks views on the phased implementation of compulsory online filing of Corporation Tax, VAT and employers' PAYE Returns, to be achieved without discrimination against such customers because of disability, race or other diversity issue.
Impact Assessment for EU Legislative Proposals to combat tax evasion connected with intra-Community transactions.
The Insurance Companies (Calculation of Profits: Policy Holders' Tax) (Amendment) Regulations 2008.
Memorandum to the Insurance Companies (Calculation of Profits: Policy Holders' Tax) (Amendment) Regulations 2008.
The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2008.
Memorandum to the Insurance Companies (Corporation Tax Acts) (Amendment) Order 2008.
The Venture Capital Trust (Amendment) Regulations 2008.
Memorandum to the Venture Capital Trust (Amendment) Regulations 2008.
We have reinstated the facility to print Self Assessment returns in PDF format. The PDF contains a declaration page, which isn’t provided within the HTML version. However the new PDF printout will not be accepted by HMRC if submitted as a paper return.
You can now complete your 2007-08 Capital Gains details online using the HMRC Self Assessment Online service.
Statistics as pre-announced are now available.
Research exploring the satisfaction of Charities, Residency and Trusts customer groups with HMRC services.
Please send your 2007-08 P11D(b) Return of Class 1 NIC, due 6 July 2008, as soon as possible.
18 July
Still filing SDLT returns using a CD ROM or 2D barcode? You only have four months to move to other filing methods. Act now and join the majority who’ve already made the switch!
The successful awards have now been published.
You can now complete your 2007-08 Capital Gains details online using the HMRC Self Assessment Online application.
A position for a Contact Centre Administrative Assistant in Porthmadog has been advertised today.
A position for a Technical Print Manager in Manchester has been advertised today.
Memorandum to the Value Added Tax (Finance) Order 2008.
The Beer, Cider and Perry and Wine and Made-wine (Amendment) Regulations 2008.
Memorandum to the Beer, Cider and Perry and Wine and Made-wine (Amendment) Regulations 2008.
Explanatory Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008.
Includes items on Schedule 10 (Land and buildings) to VAT Act 1994; employment businesses; and further and higher education.
HMRC’s 2007/8 Compliance Cost Reviews are published today.
The new tax set-off policy as announced in the 2008 Finance Bill.
17 July
We have published a response document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (08) 01. The document also shows how we have dealt with the comments received.
HMRC has today published an update report on the Anti-Avoidance Simplification Review. This update focuses on three areas of the review, and also offers the opportunity to provide feedback.
Update to Notice 701/1 Charities to provide detailed guidance on the VAT treatment of Charity challenge events.
We’ve introduced a new dedicated telephone line just for agents with client records dealt with in our Northern Ireland Processing Offices, covered by our Belfast Contact Centre.
Corporation Tax on Chargeable Gains: Indexation Allowance: June 2008
The Finance Act 2007, Section 50 (Appointed Day) Order 2008.
The Finance Act 2006, Section 28 (Appointed Day) Order 2008.
HM Revenue & Customs (HMRC) is today publishing the outcomes of a review of its office buildings outside the urban centres in East Midlands, North East, South East and West Midlands.
A position for a Security Guard in Liverpool has been advertised today.
Recent discussions have suggested that there is some uncertainty over the current HMRC view on ESC A11 and its application to Part 7 ITEPA.
16 July
HMRC have today announced their decision to defer the implementation of the new PAYE Service and Work Management System from October 2008.
This document summarises the responses received by the Government to its consultation document 'including benefits in kind and expense payments in payroll'.
Penalty notices now being issued to employers who were required to submit a P11D(b) return of Class 1A NICs for 2006-07, but who haven’t yet done so.
The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008
Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008
The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008
Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008
The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008
Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008
The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008
Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008
15 July
HMRC has launched a consultation today on the rules governing substantial donations to charity.
We’ve introduced a new dedicated telephone line just for agents with client records dealt with in our Chapel Wharf, East Cheshire and South Lancashire, West and North West Midlands, Shropshire and Staffordshire Processing Offices, handled by our Manchester Contact Centre.
Welsh Language versiuons of the R68 series of Charity Repayment Claim forms.
HM Revenue & Customs (HMRC) has launched a consultation on the substantial donor regime that deters avoidance by those who seek to exploit generous tax reliefs available to charities, whilst minimising the administration burden for charities themselves.
14 July
A new report is available on Reducing error and fraud in Tax Credits.
HM Revenue & Customs 2007-08 Departmental Accounts. This includes the Resource Accounts, the Trust Statement and the Report of the Comptroller and Auditor General.
You can find out what the extra Personal Allowance means for you on our new webpage.
Child and Working Tax Credits Error and Fraud Statistics for years 2005-06 and 2006-07.
11 July
The International Tax Enforcement (Bermuda) Order 2008.
Memorandum to the International Tax Enforcement (Bermuda) Order 2008.
Response document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (08) 03. The document also shows how we have dealt with the comments received.
Response document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (08) 02. The document also shows how we have dealt with the comments received.
The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (European Central Counterparty Limited and the Turquoise Trading Facility) Regulations 2008.
Explanatory Memorandum to The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (European Central Counterparty Limited and the Turquoise Trading Facility) Regulations 2008.
The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008.
Explanatory Memorandum to The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008.
Minutes of the meeting of 22 May 2008 are now available.
Revised notice July 2008. This notice cancels and replaces Notice 205 (March 2006). Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
The main change in this Update is an amendment to section 3.15.
Edition number two of SA Notes for Software Developers is now available.
We’ve introduced a new dedicated telephone line just for agents with client records dealt with in our East Lancashire, Merseyside, West Lancashire and West Cheshire Processing offices, covered by our Bootle Contact Centre.
9 July
The entry into force on an interim basis on 1 July 2008 of a new reciprocal preferential trade agreement between the European Community and Bosnia and Herzegovina.
Revised implementation date for the changes to the authorisation conditions for the low value bulking concession.
This leaflet has been updated to include rates and allownaces for the tax year 2008-2009.
Questions and answers on the tax position of former shareholders in Northern Rock plc and members of employee share schemes.
A Notice to importers about the issue by some countries of irregular certificates and the ability of Member States Customs authorities to continue to accept them in certain circumstances.
Updated annual plan incorporating some recent changes to National Statistics publication dates.
Minutes from the Payroll Consultation Panel held on 22 April are now availble to view on the website.
A statement on the treatment of Northern Rock shares for the purposes of relief from inheritance tax when the company was taken into public ownership has been published.
This Brief gives details of an article: Capital Gains Tax and Income Tax: former shareholders in Northern Rock plc and members of employee share schemes
8 July
This paper gives information about treatment of imports from Congo (Brazzaville).
Pension Schemes Services has updated its online user guide.
Publication of the draft amending legislation, explanatory memorandum and guidance concerning changes announced at Budget 2008.
Updated list of cetified funds as at 3 July 2008.
We’ve introduced a new dedicated telephone line just for agents with client records dealt with in our Berkshire, Cornwall, Devon, Wales and Somerset Processing Offices, handled by our Cardiff Contact Centre.
Updated Information and training for suppliers on the HMRC eSourcing solution.
7 July
Pension Schemes Services (PSS) has today published an update to the QROPS list.
Small correction to guidance on rules for working out value of asset placed at disposal of employee.
Your outstanding 2007-08 forms P11D were due by 6 July.
3 July
Monthly cumulative list of sports clubs which have registered as CASCS as at 2 July 2008.
Further detail of the problem affecting the mixer cap following the change in the CT rate.
The owners of a Sheffield butcher's shop have been ordered to pay over £11,000 to two former employees after they failed to pay the National Minimum Wage.
2 July
We are aware of a scam that involves an email with a fake HMRC heading.
We are aware of a scam that involves an email with a fake HMRC heading.
The VAT Online registration facility is being upgraded to reflect changes made to the paper registration form VAT 1 in December 2006.
Replacement form and notes.
HM Revenue & Customs (HMRC) online service for Self Assessment handles repayments by sending the refund directly to the customer's bank/ building society account.
A research report on the Evaluation of the Enhanced Capital Allowances Scheme for energy saving technologies.
Tariff Quotas: agricultural products from Turkey, new code for Box 36 of the SAD.
1 July
We have published today a draft pensions transitional order for comment.
Barrister, John Wilmot, has been jailed for five years for attempting to cheat the country out of £17.5million through a fraudulent VAT claim and a bogus £100 million aircraft engine deal.
A pilot scheme is trialling a new electronically generated version of the form Med 3 medical statement. Employers may be affected if they have employees registered at any of approximately 20 GP practices in Wales.
This leaflet provides more information about the financial penalties that may apply to overseas traders failing to take reasonable care in making repayment applications after 1 July 2008.
The second ISA Bulletin is now available. It contains articles about ISA transfers, the 2009 Magnetic Media specification, qualifying investments and additions to the list of recognised stock exchanges.
