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.
29 December
New forms have been added to the page. These forms should be used by Software Developers only to aid development of their payroll software.
HMRC Residency have published a DT Guidance note and claim forms to allow residents of Japan to claim relief from UK tax.
From 1 January restrictions will be maintained on the amount of cigarettes travellers from Bulgaria & Romania can bring back, and there are changes to the restrictions for travellers from the Czech Republic.
New UK/Poland Double Taxation Convention entered into force on 27 December 2006 – now available with the Explanatory Memorandum.
Statistics as pre-announced have now been updated.
Statistics as pre-announced have now been updated.
Statistics as pre-announced have now been updated.
Statistics as pre-announced have now been updated.
Amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2007.
Amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2007.
Amendments to volume 2 of the printed Tariff and CHIEF - applicable from 1 January 2007.
28 December
Polar bear and zebra skins, a dwarf crocodile handbag, carved ivory and examples of smuggling devices used to bring drugs and counterfeit cigarettes into the UK will be on show at the HM Revenue & Customs (HMRC) exhibition stand at the London Boat Show.
As the new year approaches, many people will be trying to give up smoking.
Transitional requirements for CFSP traders from 1 January 2007.
Update 1 (January 2007). This update has been added to include the new Member States, which joined the European Union (EU) on 1 January 2007.
This Business Brief contains 4 articles: 1. Excise duty: Expiry of UK derogations from the energy products directive. 2. VAT: Cash Accounting Scheme - renewal of UK derogation. 3. VAT: First grant of a major interest in residential property - attribution of input tax and the Capital Goods Scheme. 4. Final Business Brief.
The Large Business Service have published the roles and responsibilities of their Sector Leaders and Client Relationship Managers, along with details of the escalation route to use to resolve any issues.
22 December
The Hydrocarbon Oil Duties (Sulphur–free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006.
Explanatory Memorandum to the Hydrocarbon Oil Duties (Sulphur–free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006.
The Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006.
Explanatory Memorandum to the Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006.
Update to the guidance following the new Water Technology List coming into force on 7 September 2006.
The Contact details for Corporation Tax Group Payments and Income Tax - Company Payments are changing with effect from 18th December 2006.
Revised Notice 85C Anti forestalling restrictions: Cigarettes, cancels and replaces November 2005 version.
Form CTF 15 has been revised and now has reduced watermarks to enable Local Authorities to complete it more easily.
Vacancies for full-time Administrative Assistants in Salford are advertised today.
Main Child and Working Tax Credit Statistics as pre-announced have now been updated.
Geographical Child and Working Tax Credit Statistics as pre-announced have now been updated.
New legislation takes effect on 1 January 2007. Some non-residents may claim repayment of tax that will be deducted from Property Income Dividends paid after that date. Claim forms and guidance are now available.
A vacancy for an Admin Assistant in Birmingham has been advertised today
21 December
Frequently asked questions relating to the VAT registration process to advise customers of the process following their application for VAT registration.
This document contains a list of frequently asked questions about the VAT 1 form.
Frequently asked questions relating to general queries on online VAT registration.
The accession of Bulgaria and Romania on 1 January 2007 to the European Union and the implications for goods exported to, or imported from the countries under preferential trade arrangements.
Request for importers to participate in an EC-China Pilot project to develop smart and secure trade lanes.
Changes to declaration procedures and CPCs for End Use Relief and Certificate of Airworthiness (COA) scheme. Please note, this information supercedes that within JCCC (06) 51.
Statistics as pre-announced have now been updated.
Administrative Burdens Advisory Board Meeting Minutes now available.
Updated National Statistics pre-release access list.
20 December
Online auctions, classified advertisements and car boot sales provide opportunities for selling. This guide will help you to decide whether you have to notify HMRC and pay tax on the profits or income you make from such sales. It is only intended as a starting point.
A vacancy for an Admin Assistant in Stoke On Trent has been advertised today.
HM Revenue & Customs (HMRC) Annual Report was laid before Parliament on 19 December and is published to the HMRC website today.
Announcement of publication of new National Statistics.
Following a successful small pilot recently, HMRC has made available an online facility for employers and agents to make enquiries about Statutory Payments.
Statistics as pre-announced have now been updated.
Statistics as pre-announced have now been updated.
The HMRC Annual Report and Autumn Performance Report brings together in one document information about Inland Revenue and HM Customs and Excise activities in 2005-06. It also provides information on developments in HM Revenue & Customs since then end of the year and looks ahead to future events.
Working Together depends upon HMRC and tax practitioners working at local level.
The Negligible Value list has been updated to include New Negligible Value Agreements in November 06.
19 December
Information about the treatment of releases of surplus of life insurance companies is now available.
A consultation document setting out how penalties for incorrect tax returns and accompanying safeguards could be updated is published today.
Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP) & Statutory Adoption Pay (SAP) rates for 2007-2008.
This consultation, which includes draft legislation and explanatory material, seeks views on proposals for a single structure for penalties for completing incorrect tax returns to apply to Income Tax, Corporation Tax, Capital Gains Tax, VAT and employers' PAYE and NICs.
Summary of September/October Consultative Workshops.
HMT/HMRC Statement on Pensions Term Assurance pipeline cases is now available.
A new version of this factsheet is now available.
A new version of this factsheet is now available.
A new version of this factsheet is now available.
A new version of this factsheet is now available.
A new version of this factsheet is now available.
The Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006.
Explanatory Memorandum to The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) Regulations 2006
The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) Regulations 2006.
Explanatory Memorandum to The Insurance Companies (Corporation Tax Acts) (Amendment No. 2) Order 2006
The Insurance Companies (Corporation Tax Acts) (Amendment No. 2) Order 2006.
The Tax Credits penalties (WTC7) has been revised.
The third issue of New CIS update is being mailed to all registered contractors now.
18 December
Items in this edition include: Do you trade in mobile telephones, computer chips and certain other electronic goods? Are you an agent charging a fee for providing credit and debit card handling services? Does your hotel accommodate long-stay guests? Revised interpretation of law on VAT treatment.
While many of us spent last Christmas Day relaxing in front of the TV, with a box of chocolates and a new pair of socks, 270 people were using the time to file their self assessment returns online.
Proposals on a new information power to counter non-compliance with the tax avoidance scheme disclosure regime by promoters were published in a consultation document by HM Revenue & Customs (HMRC) today.
The latest CTF Bulletin is now available. It contains an article on the Child Trust Fund (Amendment No.3) Regulations 2006.
The Tax Credits Act 2002 (Commencement and Transitional Provisions) Order 2006.
HMRC has published a Practice Note which sets out the approach the specialist R&D units, which have been operational since 1 November 2006, will take in handling claims to R&D tax relief.
The Double Taxation Relief (Taxes on Income) (Poland) Order 2006.
Memorandum to the Draft Double Taxation Relief (Taxes On Income) (Poland) Order 2006.
15 December
The new interpretation in Tax bulletin 79 concerning offshore income gains will now apply to accounting periods beginning on or after 1 January 2008.
The SSP table at section 4.8 has been amended to show the correct SSP amount for 5 day in a 6 QD week as £60.46.
This Information Sheet provides further guidance to dispensing GP practices, many of whom registered for VAT following changes made to NHS funding from 1 April 2006.
An illegal shipment of six ancient religious statues seized by HM Revenue & Customs (HMRC) is to be returned to India.
This leaflet has been revised.
Draft clauses and Explanatory Notes on the Accrued Income Scheme have been published for public consultation. Comments on the draft clauses are invited by 5 January 2007.
Don't miss the introduction of the Registers of Scotland (RoS) Automated Registration to Title of Land (ARTL) system which will be gradually released across Scotland during 2007.
14 December
We sent you a postcard in December if you have registered for PAYE Online services to remind you how you can look at your code numbers and reminders online.
UK integrated tariff information.
Application to register for Insurance Premium Tax.
This is the PBR 2006 letter for the insurance sector. Following the approach adopted for Budget 2006 it again covers both indirect and direct tax issues, and includes a section on work being led by HM Treasury.
A revised technical specification for the EDI P11D 2006-2007 message (P11D07) is now available.
The technical pack has been updated. Please note that this pack is aimed at software developers only.
A letter explaining how interested parties can contribute to further discussions on the interaction between company car tax, tax-free mileage allowances and employee car ownership schemes.The appendix has been added; apologies that it was omitted when the letter was first published.
The December edition of the IHT Newsletter is now available on-line. The Newsletter includes an announcement about our change of name. We will no longer be using the name Capital Taxes as in future we will be known as HMRC Inheritance Tax.
Enabling businesses to submit returns using commercial or bespoke software.
Additional features include the facility to appoint a VAT Registered Agent to submit EC Sales Lists on your behalf, with an improved user interface and functionality.
Ministers have agreed to a small amendment to the wording of Regulation 22 of SI 2045/2005.
13 December
We are aware of a scam aimed at persuading our customers to complete a form with their bank details, on the pretext of receiving a large payment of tax to be made directly into their bank account.
A letter explaining how interested parties can contribute to further discussions on the interaction between company car tax, tax-free mileage allowances and employee car ownership schemes. (replaced see 14 December above)
Explanatory Memorandum to The Oil Taxation (Market Value of Oil) Regulations 2006.
The Oil Taxation (Market Value of Oil) Regulations 2006.
Explanatory Memorandum to The Petroleum Revenue Tax (Attribution of Blended Crude Oil) Regulations 2006.
The Petroleum Revenue Tax (Attribution of Blended Crude Oil) Regulations 2006.
The Tax and Civil Partnership Regulations 2006.
The extension of the derogations from the rules of origin for a range of textile products manufactured in Laos, Cambodia and Nepal.
Updated Questions in the Questionnaire.
Change to the definition of Permanent Interest Bearing Shares (PIBS) for tax purposes.
The latest PEP & ISA Bulletin is now available. It provides more information the proposed reforms to the PEP and ISA schemes following the Pre Budget Report.
12 December
An announcement of proposed regulations is now available.
Revised indexation table reflecting RPI for November 2006.
13 people were arrested this morning following dawn raids across Europe by HM Revenue & Customs criminal investigators in an operation targeting multi-million pound VAT fraud.
11 December
Explanatory Memorandum to The Taxation of Securitisation Companies Regulations 2006
The Taxation of Securitisation Companies Regulations 2006.
Explanatory Memorandum to The Value Added Tax (Amendment) (No. 3) Regulations 2006.
The Value Added Tax (Amendment) (No. 3) Regulations 2006.
Explanatory Memorandum to The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006.
The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006.
Explanatory Memorandum to The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006
The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006
Explanatory Memorandum toThe Reporting of Savings Income Information (Amendment) Regulations 2006.
The Reporting of Savings Income Information (Amendment) Regulations 2006.
Explanatory Memorandum to The Mutual Assistance Provisions Order 2006.
This Business Brief contains 5 articles: 1. New Principal EC VAT Directive. 2. Definition of biodiesel in Hydrocarbon Oil Duties Act 1979: Further guidance. 3. Motor and heating fuels - revised Public Notice 179. 4. Motor and heating fuels - revised Public Notice 179A. 5. Intrastat - changes from 1 January 2007.
This Information Sheet sets out guidance on the VAT treatment of certain Islamic products currently being offered to the general public, businesses and other financial institutions by various banks in the UK.
qualitative research to explore attitudes towards, and changes to practices following the modernisation of stamp duty and in particular the introduction of Stamp Duty Land Tax (SDLT).
This leaflet explains how receiving Child Tax Credit and Working Tax Credit can assist in getting help from other organisations.
New updated list of certified funds as at 8 December 2006
8 December
The Income Tax Bill, introduced into Parliament by the Financial Secretary to the Treasury, John Healey MP, is published today.
Transposition Note setting out how the C&E Duties (Travellers’ Allowances and Personal Reliefs) (new Member States) (Amendment) Order 2006 SI No 3157, and the Excise Duty Points (etc) (new Member States) (Amendment) Regulations 2006 SI No 3159 affect the requirements of Council Directive 92/12/EEC.
Explanatory Memorandum to The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006.
The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006.
Explanatory Memorandum to The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006.
The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006.
Explanatory Memorandum to The Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006.
The Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006.
Explanatory Memorandum to The Insurance Companies (Corporation Tax Acts) (Miscellaneous Amendments) Order 2006
The Insurance Companies (Corporation Tax Acts) (Miscellaneous Amendments) Order 2006.
Explanatory Memorandum to The Overseas Life Insurance Companies Regulations 2006.
The Overseas Life Insurance Companies Regulations 2006.
Explanatory Memorandum to The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006.
The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006.
November 2006 - This report presents the results of an Equality Impact Assessment (EQIA) on these policies for HM Revenue and Customs (HMRC). This final report is further to the Draft Report that was presented for public consultation in March 2006.
The 2006 Internet Service Technical Pack for Software Developers has been updated. Please note that this pack is aimed at software developers only
The regulations amending the Enhanced Lifetime Allowance have now been laid.
The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006.
Memorandum to the Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006.
A full Regulatory Impact Assessment on the Income Tax Bill which was published by Parliament earlier today has now been published.
Recognition scenarios and instructions can be found in the ESS technical pack. Please note this message is only for software developers.
The latest edition of the Notes for Payroll Software Developers – Series 10 Number 32 December 2006 is now available.
7 December
A vacancy for an Admin Assistant in Edinburgh has been advertised today.
Changes to declaration procedures and Customs Procedure Codes (CPC) for End Use Relief and the Certificate of Airworthiness scheme.
Revised notice cancels and replaces Notice 179A (January 2002).
qualitative research amongst solicitors and licensed conveyancers to explore attitudes towards, and changes to practices following the modernisation of stamp duty and in particular the introduction of Stamp Duty Land Tax (SDLT).
Administrative Burdens Advisory Board Meeting Minutes are now available.
Administrative Burdens Advisory Board Meeting Minutes are now available.
Latest UK Regional Trade in Goods estimates show that total exports between Quarter two 2006 and Quarter three 2006 dropped in all 12 of the regions and countries of the UK.
APSS has today published an update to the QROPS list.
The first release of the 2006/07 Technical pack for Software Developers is now available. Further documents will be added in due course.
The report sets out ways to expand responsible business practice through partnership across the three sectors.
A vacancy for Admin Assistant Full Time Roles in Manchester has been advertised today.
Guidance on post acquisition benefits from securities has now been incorporated in the Employment Related Securities Manual and can be found under ERSM90000.
6 December
The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2006.
The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2006.
The Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006.
The Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006.
The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Revocation) Order 2006
The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Revocation) Order 2006
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2006.
The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2006.
The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006
The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006
The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006.
The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006.
The Authorised Investment Funds (Tax) (Amendment) Regulations 2006.
The Authorised Investment Funds (Tax) (Amendment) Regulations 2006.
The Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006.
A study of Provision and Experiences of Employers:- Survey of employers to assess the initial impacts of the Government's reformed employer-supported childcare measures.
The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006.
The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006.
Update to the guidance on ECAs for energy-saving technology following the new Energy Technology List coming into force on 7 September 2006.
The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006.
The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006.
The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006.
The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006.
The latest issue, containing an article on the Individual Savings Account (Amendment) Regulations 2006, is now available.
5 December
Revised Notice 179 - Motor and heating fuels: General information and accounting for Excise Duty and VAT, replaces November 1998 version.
Further guidance on the operation of PAYE and NIC where pay falls due on Good Friday 6 April 2007 - the first day of the new 2007-08 tax year.
CFSP EDI specifications - updates for SAD harmonisation, which comes into immediate effect.
4 December
Slight amendments regarding contact details, SDLTM 00070 payment of tax – FA03/S86 and SDLTM07800 were made to the Stamp Duty Land Tax Manual and these were published on 04/12/2006.
This leaflet is now available to order. Working Tax Credit includes an element to help with the costs of childcare. This leaflet provides information about the childcare element and how this affects parents and childcare providers.
This document sets out the goals/objectives of the Committee and the main elements of the 'ways of working'.
A vacancy for Security Guards in Liverpool has been advertised today.
HM Revenue and Customs is pleased to make available our Disability Equality Scheme and action plan. We'd like to thank those involved in the drafting of this scheme and for their continuing involvement.
The Child Trust Funds (Amendment No. 3) Regulations 2006.
The Child Trust Funds (Amendment No. 3) Regulations 2006.
The Individual Savings Account (Amendment) Regulations 2006.
The Individual Savings Account (Amendment) Regulations 2006.
A vacancy for Administrative Assistants in Cardiff has been advertised today.
1 December
The list of gilt-edged securities exempt under the Taxation of Chargeable Gains Act 1992 has been updated to reflect the latest Treasury order, made on 28 November 2006.