What's new

This is a revised form for notifying an option to tax land and buildings. See notice 742A for further information.

This is a new form for notifying or requesting permission to cease to become a relevant associate in relation to an opter. See Notice 742A for further information.

This is a new form for revoking an option to tax within a six month 'cooling off' period. See Notice 742A for further information.

This is a new certificate that should be used when purchasing a commercial building from a person who has opted to tax and you wish to disapply the option because you intend to convert the building into dwellings etc.

This is a new form for notification of a real estate election, which is a new way of opting to tax land and buildngs. See notice 742A for details.

This is a new form for excluding a new building from the effect of an option to tax.

Certificate to disapply the option to tax: land sold to housing association.

New form - with effect from 1 June 2008 an application for permission to opt to tax must be made on this form. See notice 742A for further information.

This is a new form for revoking an option to tax after 20 years. See notice 742A for further information.

Notification of changes to the monthly trade Euro rate.

We have published a response document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (07) 43. The document also shows how we have dealt with the comments received.

Draft Government amendments to the Finance Bill 2008 have been published today.

Revised rates, which are effective from 1 July 2008, have been published.

Statistics as pre-announced are now available.

Revised notice May 2008. This notice cancels and replaces Notice 197 (May 2004).

From today we will start to send penalty notices where our records show that you have not yet sent you 2006-07 Employers Annual Return (P14 and P35) and, where due, a 2006-07 Contractor's Annual Return (CIS36).

Amendments to the Explanatory Notes

Responses to the November 2007 consultation on The Tax Avoidance Disclosure Regime: Improving the Scheme Reference Number System

Due to unforeseen circumstance Portcullis House Cardiff is closed Wednesday 28 May.

Still filing SDLT returns using a CD ROM or 2D barcode? You only have five months to move to other filing methods.

Act now and join the majority who’ve already made the switch!

Instructions for submitting end of year information returns.

Magnetic media specifications for chargeable events certificates.

We have produced a new leaflet ‘Online filing is now even easier’ to help customers register for HMRC’s online services.

If you would like support to help you complete your SA Online return and benefit from a filing date of 31 January rather than 31 October if you file on paper, you can download a copy of our new ‘Self Assessment Online: a step-by-step guide’ to filing SA Returns online.

Meetings planned to be held in June are now listed on the forums home page.

Please send your outstanding 2007-08 Employer Annual Return as soon as possible.

We have published a response document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (07) 38. The document also shows how we have dealt with the comments received.

Update 2 (May 2008). This update has been added at the end of the notice.

A number of draft statutory instruments and explanatory notes relating to clauses in Finance Bill 2008 have been published.

Minor amendments to tables 7.11 and 7.14 have been published.

We have published a response document which contains a summary of the comments received on the draft clauses published with Paper CC/SC (07) 37. The document also shows how we have dealt with the comments received.

A discussion paper that invites views from stakeholders over the summer with final comments by 5 September 2008.

The Tax Law Rewrite project's plans for 2008-2009 have now been published.

Explanatory notes to the combined nomenclature - amendments to the explanatory notes.

The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008.

Explanatory Memorandum to The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008.

Changes to the helpsheet and update of examples given.

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

The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008.

Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008.

The Draft International Tax Enforcement (Bermuda) Order 2008 and The Draft International Tax Enforcement (Bermuda) Order 2008.

Explanatory Memorandum to The Draft International Tax Enforcement (Bermuda) Order 2008 and The Draft International Tax Enforcement (Bermuda) Order 2008.

Draft clauses and explanatory notes on manufactured payments and repos have today been published for public consultation. Comments on the latest set of draft clauses are invited by 29 August.

A look at progress on HMRC's plans to improve the SME customer experience.

An additional FAQ about the proposed changes to the residence and domicile tax rules relating to Trusts and alienation has been added today.

Draft clauses and explanatory notes on the use of different accounting practices within a group of companies have today been published for public consultation. Comments on the latest set of draft clauses are invited by 29 August.

The guidance notes for European Union Savings Directive have been updated.

Manual calculations required for Customs Handling of Import and Export Freight (CHIEF) when using the Zimbabwean dollar rate of exchange.

The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008.

The Cheltenham map and directions are now available on the EmployerTalk pages.

Statistics as pre-announced are now available.

Overpayments of tax credits have fallen by £700 million since 2005-06, and are now at less than half the level they were in 2003-04, according to National Statistics published today by HM Revenue & Customs (HMRC).

Statistics as pre-announced are now available.

The table of CAP goods requiring mandatory examinations/sampling and documentary checks has been updated.

These five new factsheets replace 'Reviews of employers' and contractors' records' (COP3) and 'Employer compliance reviews and negotiations' (IR109).

CGT Rates and Allowances page updated to include Annual Exempt Amount for 2008-09

Minutes of meeting held on 29 November 2007 at 1 Horse Guards Road London

This new guidance looks at what impacts salary sacrifice arrangements have on Statutory Maternity Pay and at what non-cash benefits employers should provide to their employees during statutory maternity leave following changes in the law from 2008.

There are several changes to the P46 process and reporting requirements for employers that came into effect from April 2008.

Employers with 50 or more employees must send their employees' starting and leaving information (including some pension information) to us online from April 2009. Our advice is to start early so your processes are in place well before the deadline.

The Value Added Tax (Buildings and Land) Order 2008.

Statistics as pre-announced are now available.

Statistics as pre-announced are now available.

The 19 May deadline for your 2007-08 Employer Annual Return (P14s and P35) has now passed. But you may still be able to avoid being charged a late-filing penalty if you haven’t yet filed.

The draft Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008.

Explanatory Memorandum to The draft Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008.

If your payment is due on a bank holiday you will get this a little earlier than normal, usually the last working day before the bank holiday.

The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008

Explanatory Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008

The International Tax Enforcement (Bermuda) Order 2008

Explanatory Memorandum to The International Tax Enforcement (Bermuda) Order 2008

New updated pre-release from 16-05-08

This Brief gives details of an article: VAT: Interpretation of Article 13 of the Principal VAT Directive - "bodies governed by public law" and "special legal regime".

We are sending out form P11D(b) Returns of Class 1A NICs this week. These are due back to us by 6 July.

This Brief gives details of an article: Paying tax deducted from interest that is paid by funding bond.

The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008.

Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008.

The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008.

Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008.

The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008.

Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008.

15 May

Commission Regulation (EC) No 323/2008 of 8 April 2008 and 334/2008 of 11 April concerning the classification of certain goods in the Combined Nomenclature.

Draft Regulations on the taxation of investors in Offshore Funds for consultation. Consultation responses should be received by 11 July 2008.

The Gudiance Notes for savings income reporting have been updated.

Corporation Tax on Chargable Gains: Indexation Allowance: April 2008

At Budget 2008 the Government announced that it would extend the SDLT avoidance schemes disclosure regime to cover residential property worth £1 million or more.

A 52 year old Hertfordshire man has been sentenced to 17 years by Canterbury Crown Court after attempting to smuggle cocaine with a street value of over £3 million into the UK through the Port of Dover.

The Information given on 13 May 2008 has been updated. We will be publishing replacement guidance for IR20 at the end of 2008/2009.
IR20 has been updated to remove some guidance which is no longer relevant and to ensure that contact addresses and telephone numbers are correct.

The Chancellor has announced an increase in the personal allowance of £600 and an adjustment to the higher rate threshold (the total of the personal allowance and basic rate limit).

An updated list has now been published.

A summary of the changes to the authorisation conditions for the low value bulking concession.

Staffing forecasts updated today to reflect staff in post details as at 1 April 2008.

Amendments have been made to the list.

The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008.

Explanatory Memorandum to The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008.

New updated pre-release.

List of registered CASCs at at 7/5/08

This list replaces previous list drawn up at end of March 08.

JCCC CIP (08) 32

Information for those who have or intend to import from Djibouti.

JCCC CIP (08) 31

Information for those intending to import bananas from certain African Caribbean and Pacific states.

IR20

We will be publishing replacement guidance for IR20 at the end of 2008/2009. In the meantime, IR20 has been updated to remove some guidance which is no longer relevant and to ensure that contact addresses and telephone numbers are correct.

TFTA Security Revenue Constables in Southend-on-Sea.

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

Changes to helpsheet reflecting the reduction in the basic rate of tax from 6 April 2008.

We have identified instances where we haven’t sent an acceptance or rejection message for Internet P35s. We are working to resolve this issue quickly and hope to start issuing messages for these cases this week.

Impact Assessment of introduction of the UK Trade Tariff, due to be hosted on the Businesslink website

Employer Annual Returns for 2007-08 are due on 19 May

Year ending 31 December 2008

New job vacancies in IMS in Telford

The thirty third Pensions Tax Simplification newsletter has been published today

New versions of tables 9.10 to 9.12 for years 2001-02 to 2004-05.

Guidance for companies who need to submit their company tax return (CT 600) before 1 June 2008 for a period ending after 31 March 2008 and that return includes calculations based on new rates announced in the Chancellor's Budget in March.

Changes to the helpsheet following the reduction in the basic rate of tax from 6 April 2008

The guidance on Payroll Giving has been updated

A London based teenager was jailed for five years and six months at Croydon Crown Court for attempting to smuggle 4K of cocaine, with an estimated street value of £200k, into the UK through Gatwick Airport.

Monthly cumulative list of sports clubs which have registered as CASCS as at 7 May 2008.

Notification of changes to the Electronic Data Capture Service (EDCS) message size and CFSP Customs Procedure Code (CPC) information.

The revised Tax Table routine for Free of Tax (FOT) arrangements is now available.

A revised version of the Application to extend Child Benefit is now available

Publication of research reports 50 & 51 summarising the results of the 2005-6 and 2006-7 surveys.

We are now able to accept PENNOTs (new starter pension information) over the Internet

Changes to volume 2 of the printed Tariff.

This leaflet has been updated and is now available.

This booklet has been updated and is temporarily available online only. This interim guidance is an update of a booklet published in December 1999.

We would like to inform Accountancy Service Providers that registration guidance will be updated.

We would like to inform Trust or Company Service Providers of the latest position regarding updated registration guidance.

We have update our help for employers using the CD-ROM to file online.

Changes to Volumes 2 and 3 of the Printed Tariff, updated Euro rate and changes to the Byrd amendment.

A comprehensive review of CSP policy in light of frontier change projects and European Commission initiatives.

A revised version of this form is now available online.

An online learning module to raise awareness of the new penalties for errors on tax returns and documents.

An update of the life assurance manual (LAM) has been published today on HMRC's life assurance pages.

Today we announce that the clearances service has been extended for a trial period to business owners in relation to Inheritance Tax business property relief.

This Brief gives details of an article: Extension of non - statutory clearance for HM Revenue & Customs (HMRC) business customers

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