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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30 June
Statistics as pre-announced are now available.
Changes to Enterprise Investment Scheme (EIS), Corporate Venturing Scheme (CVS) and Venture Capital Trust (VCT) statistics: change of annual publication dates.
27 June
The titles of those professional bodies that have been granted approval under s344 ITEPA 2003 up to the 30 May 2008.
26 June
This Brief gives details of an article:VAT:Set off where right to claim overdeclared tax is transferred.
HM Revenue and Customs have today launched consultation on its proposals for a relief from stamp duty land tax for commercial sukuk.
The minutes of the May meeting of the Steering Committee have now been published.
25 June
Joint guidance on the Charitable Status & Tax implications for Affordable Home Ownership issued by HMRC, the Charity Commission and the Housing Corporation on 24 June 2008.
We have produced a guidance note, which provide SDLT relief where an authorised unit trust converts to, or merges with, an open-ended investment company.
Chancellor’s Statement on HMRC Data Loss and Acting Chairman’s Comment.
The form has been amended to include a note to applicants advising them that new applications for the exemption must be received by HMRC by 30 November 2008.
Corporation Tax on Chargable Gains: Indexation Allowance: May 2008.
This update replaces the list of seals acceptable to HM Revenue & Customs in Section 4 of the Notice.
24 June
Issue 31 of the Working Together publication is now available.
Emails are being sent from service@hmrc.gsi.gov.uk to offer a tax rebate are fake and should be deleted.
The Prime Minister has approved the appointment of Mike Clasper, CBE, formerly Operational Managing Director at Terra Firma Capital Partners Ltd, as the new Chair of HM Revenue & Customs (HMRC).
The latest edition of Notes for Payroll Software Developers Series 11 Number 5 - June 2008 is now available.
New Additional Information (AI) statement code for Merchandise in Baggage (MIB).
This note provides advice regarding the provision of research in particular government grant funded research.
Please send your outstanding 2007-08 forms P11D and P11D(b) as soon as possible.
Pension Schemes Services (PSS) has today published an update to the QROPS list.
23 June
Updated guidance for Charitable Companies & Charitable Trusts on how and when to make a Tax Return to HMRC.
Impact Assessment for Changes to R&D tax credits to ensure State aid compatibility.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
We're extending the reach of our agent Customer Relations Managers to cover a wider area. If you're having trouble resolving an issue, and there's a Customer Relations Manager near you, do give them a call.
20 June
Vacancies for journalists in London.
The minutes for the Tax Credit Consultation Group held on 26 March 2008 are now available.
A new comprehensive Double Taxation Convention between the United Kingdom and France was signed in London on 19 June 2008 by the Rt Hon Alistair Darling MP, Chancellor of the Exchequer, and Mme Christine Lagarde, the French Minister for the Economy, Industry and Employment.
Draft clauses and explanatory notes on Loan relationships, derivative contracts and intangible fixed assets for public consultation. Comments on the latest set of draft clauses are invited by 19 September.
Draft guidance on transfers of unused nil rate bands has been published. This guidance will be incorporated into the Inheritance Tax manual in due course.
19 June
The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2008.
HM Revenue & Customs (HMRC) has launched a consultation on its proposals for a new taxpayers’ charter, alongside two further consultation documents on modernising tax administration.
HMRC is developing a new taxpayers charter - consultation document is published today 19 June.
Businesses and representative bodies are invited to respond to the consultation document published today. Business Brief 30/08 – provides further background information.
This Brief gives details of an article:VAT:Partial Exemption-Launch of Consultation.
Draft clauses and explanatory notes on Intellectual property: know-how and patents have today been published for public consultation. Comments on the latest set of draft clauses are invited by 19 September.
Draft clauses and explanatory notes on Relationships treated as loan relationships; OEICs, unit trusts and offshore funds have today been published for public consultation. Comments on the latest set of draft clauses are invited by 19 September.
Draft clauses and explanatory notes on Distributions have today been published for public consultation. Comments on the latest set of draft clauses are invited by 12 September.
Draft clauses and explanatory notes on changes in company ownership and recovery of corporation tax have today been published for public consultation. Comments on the latest set of draft clauses are invited by 19 September.
July schedule indicating which National Statistics publications are being released during the month.
This consultation seeks ideas for scope and shape of a taxpayers' charter (also published in short version), which will articulate the rights and obligations of customers when dealing with HMRC. Comments by 11 September 2008.
This consultation examines why taxpayers fail to file their returns, or pay the tax they owe, on time. It also discusses an aligned approach to penalties alongside appropriate safeguards. Comments by 11 September 2008.
This consultation explores the case for harmonising and simplifying the rules on interest charged by HMRC on tax paid late, as well as interest paid by HMRC on overpayments.
An inspection of HM Revenue & Customs Detection Directorate and considerations for its realignment to meet the challenge of their role within the new Border structure.
We would like to inform Trust or Company Service Providers (TCSPs) and Accounting Service Providers (ASPs) of the latest position regarding updated registration guidance.
18 June
This Brief gives details of an article: Learn how your clients can avoid penalties.
Draft clauses and explanatory notes on transfer pricing and advance pricing agreements have today been published for public consultation. Comments on the latest set of draft clauses are invited by 19 September.
Government amendments to the Finance Bill 2008 have been published today.
17 June
Small update to the figures in Child and Working Tax Credits Statistics - Finalised annual awards table.
Updated versions of form P45 are now available for software developers purposes only. New versions of form P45 will be available to employers from October 2008.
The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008.
Explanatory Memorandum to The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008.
Further draft Government amendments to the Finance Bill 2008 have been published today.
16 June
Information for traders moving goods to, from or between Enhanced Remote Transit Sheds (ERTS).
This leaflet has been revised and is now available online only.
13 June
Today the Employment Appeal Tribunal ruled in HM Revenue & Customs' favour by supporting current National Minimum Wage legislation relating to tips, in the case of Annabel's restaurant and night club. The decision is good news for the UK's restaurant and bar workers.
Guidance updated following tax rate changes announced in the 2008 Budget and the introduction of new HMRC Repayment Claim forms.
Review statistics for Customs and International, year ending 31 March 2008.
Export Control System (ECS) project – progress update. New EU procedures for the control of indirect exports and the implementation of the EU safety and security regulations.
An updated form for Charities to register with HMRC to receive SA donations has been published today.
12 June
This factsheet has been updated to reflect changes in the Summary Warrant process.
New annoucement explaining why the ISA tables are being delayed.
The UK rate and the Euro Area rates for June 2008 have been published.
A Middlesborough woman, along with her partner and a 17 year-old girl are in the custody of the Jamaican authorities.
The Finance Act 2007, Section 17(2) (Corporation Tax Deduction for Expenditure on Energy-Saving Items) (Appointed Day) Order 2008
The Energy-Saving Items (Corporation Tax) Regulations 2008
Explanatory Memorandum to The Energy-Saving Items (Corporation Tax) Regulations 2008
Information has been added about a new type of Collective Investment Scheme.
Three new recruitment campaigns for Debt Management Telephone Centres have been advertised today.
We will soon be introducting Agent Dedicated Lines to more of our Contact Centres, offering a specialised service for agents and tax advisers.
UK Regional Trade in Goods estimates are released today, for the first quarter of 2008.
We have published a response document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (08) 04. The document also shows how we have dealt with the comments received.
11 June
The Negligible Value List has been updated to include New Negligible Value Agreements in May.
There is a new tax rebate scam requesting personal details.
New amendments to the IHT Manual have recently been published.
Factsheet ES/FS1 replaces part of leaflet IR56 to help customers decide whether they are employed or self-employed for tax and National Insurance purposes. A factsheet for employers will follow, until then employers should still refer to leaflet IR56.
Review of cluster and individual locations in East, North West, South West, Yorkshire and The Humber, Northern Ireland, Scotland and Wales launched - 11 June 2008
Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.
We have rewritten the leaflet SD7 regarding penalties. A new version of the SD7 leaflet covering penalties and interest charges is now available.
The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008.
Explanatory Memorandum to The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008.
The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008.
Explanatory Memorandum to The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008.
Revised notice May 2008. This notice cancels and replaces Notice 741 (March 2002). It also cancels and replaces Notice 744D (March 2002), Information Sheet 07/05 and Revenue and Customs Brief 52/07. Details of any changes to the previous version can be found in paragraph 1.3 of this notice.
10 June
Pension Schemes Services (PSS) has today published an update to the QROPS list.
This guidance outlines the practices and procedures HMRC has adopted for transfer pricing enquiries.
This paper seeks feedback from interested parties on the future regulation of VAT invoicing.
9 June
Update of frequently asked questions by charities following changes announced in the 2008 Budget statement.
The Taxation of Benefits under Government Pilot Schemes (Up-Front Childcare Fund) Order 2008.
Expanatory Memorandum to The Taxation of Benefits under Government Pilot Schemes (Up-Front Childcare Fund) Order 2008.
The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2008.
Explanatory Memorandum to The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2008.
A small number of Employer Annual Returns due for issue between April 2008 and May 2008 have been delayed.
See Instructions above.
Please note that if you pay your PAYE payments electronically, cleared funds must be with HMRC by Friday 20 June.
The Financial Secretary to the Treasury formally commissioned an independent review of the current Memorandum of Understanding between the Social Security Advisory Committee and the former Inland Revenue. The report of the review has now been published.
6 June
We have received queries from agents relating to the Self Assessment (SA) enquiry windows and amendments. This guidance provides you with scenarios to show how the new legislation on SA enquiry windows and amendments might apply in practice.
This new Public Notice explains the United Kingdom’s (UK) requirements for the warehousing of excise goods held in duty suspension within the UK.
To make it easier for screen reading, the internet version of the SDLT6 will only be available in HTML. As of Friday 6 June 2008 the PDF version will no longer be available.
Imposing a provisional Anti-Dumping Duty (ADD) on imports of monosodium glutamate (MSG) originating in the People’s Republic of China.
Imposing a provisional Anti-Dumping Duty (ADD) on imports of citric acid and of trisodium citrate dihydrate originating in the People’s Republic of China.
The Social Security (Contributions) (Amendment No. 4) Regulations 2008.
Explanatory Memorandum to The Social Security (Contributions) (Amendment No. 4) Regulations 2008.
5 June
Monthly cumulative list of sports clubs which have registered as CASCS as at 2 June 2008.
A new podcast offering advice for travellers on what can, and can't be, brought back into the UK is now available.
New address and telephone number for DMB London South East.
Permanent Administrative Assistant positions at Shipley Accounts Office.
The minutes to the meeting held on 23 April have now been published.
The details of the latest scam we have identified aimed at presuading our customers to complete a form revealing their bank or credit card details.
Update 1 (May 2008). This update shows a textual change to paragraph 3.7
4 June
Update of details of Payroll Giving Agencies approved by HMRC.
Please be aware all Stamp Duty work including Sections 42, 75 and 77 is now undertaken at Birmingham Stamp Office. Edinburgh Stamp Office will be able to deal with urgent stamping requests for Scottish Customers.
The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008.
Memorandum to the Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008.
HMRC customs expert Mark Fuchter explains what goods are prohibited and restricted when entering the UK.
Draft guidance on this legislation is now available.
3 June
Pages updated to contain the latest responses to queries raised by accountants and other tax agents using HMRC Online Services.
Do you receive a pension, perhaps from an insurance company or a pension scheme run by your former employer?
The guidance available to customers on Clearances and Approvals provided for in the Taxes Act has been updated to reflect the new guidance on the extended clearances service now offered to our business customers.
Changes to helpsheet reflecting the reduction in the basic rate of tax from 6 April 2008.
We have made some changes to the notes for employees shown on the new A4 size P45.
Revised notice April 2008. This notice cancels and replaces Notice 144 April 2002.
Revised April 2008. This supplement cancels and replaces the June 2007 edition. Details of any changes to the previous version can be found in paragraph 1.1 of this notice.
The provision of payment and deduction details to subcontractors and their agents has become a growing problem. We will no longer provide this information on a bulk basis but will continue to help any subcontractor that has a genuine need for this information.
2 June
Minutes of the meeting of 17 April 2008 are now available
New rules for employers providing non-cash benefits to employees on maternity leave
Draft secondary legislation have been published today
Draft secondary legislation technical note have been published today
Minutes of the meeting of 17 January 2008 are now available
Revised notice June 2008. This notice cancels and replaces Notice 742a (March 2002).
Revised notice June 2008. This notice cancels and replaces Notice 197 (May 2004).
