This page shows what has been recently added to the site. For other listings please see our News Releases, Indirect taxes and duties updates and Guides and Business Briefs of ongoing changes and reforms to general tax and duty.
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Technical information has been published to enable software developers to build payroll software products capable of reporting under the new RTI service. Some employers may also find this useful.
HM Revenue & Customs has today published a new page called 'Improving the operation of PAYE: Real Time Information (RTI)'. It gives information about RTI including some new frequently asked questions.
Update on the Tariff Classification of certain types of LCD Monitor with effect from 1 January 2011.
The monthly industrial EURO rate for July 2011 is now available.
Update on the Tariff Classification of certain types of LCD Monitor with effect from 1 January 2011.
This consultation covers reliefs for losses incurred in a trade, profession or vocation, a property business or in employment that are relievable against general income or capital gains either of the same tax year or another tax year.
This consultation concerns the tax rules for unauthorised unit trusts and their investors. The aim is to explore ways of simplifying a complex part of the tax code to reduce administrative burdens and at the same time remove avoidance opportunities.
HM Revenue & Customs (HMRC) is informally seeking views on this draft document which will replace Code of Practice 10 (COP10) and VAT Notice 700/6 VAT rulings for non-business customers.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
Following interim improvements to the current rules in 2011, new Controlled Foreign Company (CFC) rules will be introduced in 2012. This consultation document includes proposals for how the new CFC regime would operate.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
A mother of six from Tipton in the West Midlands, who swindled £62,000 in tax credits by fraudulently claiming for nine fictitious children has been jailed today following an investigation by HM Revenue & Customs (HMRC).
The spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of May 2011.
Consultation seeking views on providing incentive for owners of pre-eminent objects to encourage them to donate objects to the nation during their lifetime by providing a tax reduction based on a set percentage of the value of the object.
New EU import procedures introducing checks on plastic kitchenware articles originating from China and Hong Kong coming into force on 1 July 2011.
A consultation to examine how the European VAT cost sharing exemption might be used by UK businesses and organisations was published today by HM Revenue & Customs (HMRC).
Pension Schemes Services (PSS) has published an update to the QROPS list.
Guidance to assist schools that are converting to academies and new academies which fall under S33B VAT Act 1994 which will be effective from 1 April 2011.
The bi-monthly round up of the latest developments in tax, HM Revenue & Customs service and consultations for accountants and tax professionals.
The International Tax Enforcement (Aruba) Order 2011.
The International Tax Enforcement (Liberia) Order 2011.
The International Tax Enforcement (Curaçao, Sint Maarten and BES Islands) Order 2011.
This notice has been updated and replaces the previous version in February 2004 and any subsequent updates.
Publication of the 2010 survey with large businesses (Large Business Panel Survey) which presents findings of independent research commissioned by HM Revenue & Customs exploring large business customers' experience of HM Revenue & Customs.
This consultation invites comments on a possible model for a cost sharing exemption that might be introduced in the UK. It also asks specific questions to enable HM Revenue & Customs to assess the impacts of implementing the exemption.
An updated version of the Pensions Industry Business Update June 2011 issue No1 has been issued to correct some of the percentage values on pages 9.10 and 11.
Summary of responses on secondary legislation required to implement the proposal to collect more HM Revenue & Customs debts through PAYE and to increase the coding threshold from £2,000 to £3,000.
UK/China Double Taxation Agreement was signed on 27 June 2011.
Details of when HM Revenue & Customs issue Class 2 National Insurance payment requests.
From July 2011 HM Revenue & Customs will stop issuing National Insurance number cards to adults.
Update on the UK position regarding the end of the period of grace period, the Government Gateway authentication (8901) error and arrival notification and missing response messages from UK ICS.
Pension Schemes Services (PSS) has published an update to the QROPS list.
Newsletter to inform JCCC members on reports from the EU/international meetings/projects, changes in customs procedures, what is the Starter Pack for Importers and Exports, how to obtaining Customs Information Papers and trade statistics on the importation of cooking appliances.
HM Revenue & Customs (HMRC) plan to encourage and help SMEs to engage with HMRC to supply goods and services.
These draft Regulations and explanatory commentary are now published for comment.
Tariff Classification: WTO Panel Report on certain IT products - Implementation.
Find out about changes to the contracting-out defined contribution schemes.
The latest version of this notice is now available. This notice cancels and replaces the previous version in July 2010.
Pension Schemes Newsletter Number 47 has been updated to provide additional information on the meaning of expected pension.
HM Revenue & Customs has updated the PDV application. All PDV users should download and install the new version of the PDV now to ensure that they can view the latest versions of these notices.
Statistics as pre-announced are now available.
Provides advice on the VAT treatment of the charge for carrier bags to be introduced in Wales.
Statistics as pre-announced are now available.
Statistics as pre-announced are now available.
The latest version of this notice is now available.This notice cancels and replaces the previous version in April 2011.
This paper describes how HM Revenue & Customs, in collaboration with a group of representatives from the Compliance Reform Forum, is developing and trialling a new and improved approach to compliance enquiries. An information sheet for all customers will be available shortly.
HM Revenue & Customs (HMRC) has published a glossary explaining terms and abbreviations used in its expenditure data.
List of registered CASCs has been updated.
This consultation proposes the introduction of a statutory definition of tax residence for individuals and seeks views on the design and implementation of the framework for such a definition and on options to reform the concept of ordinary residence.
This consultation document, published on the HM Treasury website, seeks views on the detailed policy design of the changes announced at Budget 2011 to the taxation of non-domiciled individuals.
First consultation (of two) on the final stage of the Review of Powers' reforms of penalties in the tax system. This consultation covers all penalties not previously considered and seeks views on the design principles of a new penalty framework.
Statistics as pre-announced are now available.
National Statistics schedules for the months of July and August.
Please note the following amendment to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 1 January 2011.
This notice has been updated and replaces the previous version in December 2006 and any subsequent updates.
New EU import procedures introducing checks on plastic kitchenware articles originating from China & Hong Kong coming into force on 1 July 2011.
HMRC have published a revised version of the CA17 guidance.
Changes are being made to the SDLT IT system and you will not be able to submit online returns from 25 June 2011 - 4 July 2011 as the system is being shutdown whilst changes are made and tested.
The list of funds that have been approved as distributing offshore funds have been updated.
This company went into administration on 16 June 2011 but the status of cash ISAs will be protected.
An updated version of this consultation document, open for comment until 31 August 2011, has been published. This version revises example 7 to correct an error in the calculation.
Those crude oils that are valued using Price Reporting Agency data. At 1 July 2006 these crudes are Brent, Ekofisk, Flotta, Forties and Statfjord.
HM Revenue & Customs (HMRC) has pledged £2m a year for the next four years to support people needing help with their taxes, benefits and tax credits.
You should file your 2010-11 forms P11D, P11D(b) and P9D as soon as they are ready. They are due by 6 July 2011 and if you miss the deadline you may receive a penalty.
HMRC has announced the organisations that have been successful in securing funding from the 2011 - 2015 Grant Funding Programme.
If you choose to post your client's Self Assessment payment to HM Revenue & Customs, please use the computer-printed payslip they provide whenever possible. If you don't have this payslip, then you can use this version of form SA361.
Implementation procedures of EU-Japan AEO mutual recognition.
This notice has been updated and replaces the previous version in January 2002 and any subsequent updates.
The Pension Schemes Newsletter Number 47 has been published.
A Technical Note exploring issues that may be suitable for inclusion in the 2012 Finance Bill. It is the first stage of the consultation and sets out the objectives and for some issues identifies options.
Pensions Industry Business Update, formerly the National Insurance Services to Pensions Industry News Letter.
This brief clarifies the Climate Change Levy (CCL) guidance in Notice CCL1/2 Combined heat and power schemes which deals with the circumstances in which electricity from a combined heat and power station can be acquired by an electricity utility.
HMRC has published guidance on their approach to mandatory online filing of Company Tax Returns at the end of a company's life.
A revised version of form P85 is now available. Where your circumstances are such that the completion of a form P85 is required, then you should complete this new version HMRC 02/11 only (see bottom of page 1), not any earlier version that you may have obtained.
New opening patterns have been introduced in some HMRC Enquiry Centres from 13 June. Details of the new opening hours are now available.
Draft regulations for external comment.
Draft Explanatory Memorandum to regulations.
Consultation on the introduction of a preferential regime for profits arising from patents, known as a Patent Box. This will allow companies to apply a ten per cent Corporation Tax rate to profits attributed to patents.
A further consultation on specific policy proposals and a summary of responses received to the Research & Development ('R&D') Tax Credits consultation published in November 2010.
Consultation on the policy detail and implementation of a lower rate of Inheritance Tax where people leave a charitable legacy of ten per cent or more of their estate when they die. The consultation runs until 31 August 2011.
A reminder of the expiry of certain Free Zone designation orders on the 10 August 2011.
Further information about the provisions of Pan Euro-Med cumulation.
Introduction of CPC 00 09 080 to differentiate between C21 inventory clearances and destruction/seizure entries procedures.
Information on the UK duty stamp requirements for retail containers of spirits, wine and made-wine imported into the UK.
Memorandum of Arrangements (MOA): withdrawal of the simplification
The Charity Tax Forum is the external stakeholder forum where charities, HM Revenue & Customs and HM Treasury meet to discuss new policy and tax measures.
Pension Schemes Services (PSS) has published an update to the QROPS list.
A list of HMRC recognised commercial software that is compatible with the new Corporation Tax online service.
A first-time comprehensive Double Taxation Convention between the United Kingdom and the Federal Democratic Republic of Ethiopia was signed in London on 9 June 2011.
UK Regional Trade in Goods estimates are released today, for the first quarter 2011.
The Commissioners of HM Revenue & Customs in Account with the Isle of Man 2009-10 accounts have been published.
HMRC implements the first phase of scanning for incoming post.
The entry into force on 1 July 2011 of a major new reciprocal preferential trade agreement.
Self Assessment Technical Specifications 2011. Updates to Non form validation rules document/Changes to Partnership Specials-Exclusions document.
HM Revenue & Customs have published further sets of draft regulations relating to the age 75 changes, for comment.
A revised summary of legislation that has been enacted and the date it comes into effect has been published.
HM Revenue & Customs publish VAT Notes quarterly. They contain a summary of all recent changes to the VAT rules and announce future changes.
Information for tax agents and advisers about the work undertaken by HM Revenue & Customs Compliance Centres.
The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2011.
A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.
Requests for a new or amended agent code must be made in writing - on headed notepaper if appropriate. HM Revenue & Customs won't accept information provided on form 64-8 to create or amend a code.
This notice has been updated and replaces the previous version in March 2002 and any subsequent updates.
The International Tax Enforcement (San Marino) Order 2011.
Tables showing the Indexation Allowance for assets disposed of in April 2011 are now available.
HM Revenue & Customs are holding a consultation on its Income Tax liabilities and receipts, and expenses and benefits statistics.
Statistics as pre-announced are now available.
A list of HM Revenue & Customs (HMRC) recognised commercial software that is compatible with the new Corporation Tax online service.
The latest ISA Bulletin is now available. It contains an update on the Keydata ISA compensation process.
An IR35 Forum has been established to commit to making clear improvements in the way IR35 is administered.
The EU has concluded a major new reciprocal preferential trade agreement with South Korea. The Agreement has been published on the Official Journal (OJ) L127 dated 14 May 2011.
The latest version of Notice 334 is now available.This notice cancels and replaces the previous version in April 2004.
Our plan to encourage and help SMEs to engage with HMRC to supply goods and services.
Commission Regulation 447/2011 Classification information concerning tinned vine leaves.
Consultation on a new online system to stop criminals evading VAT on road vehicles they bring into the UK has been launched by HM Revenue & Customs (HMRC).
Notification of changes to the monthly trade euro rate for June 2011.
The latest version of this notice is now available. This notice cancels and replaces the previous version in April 2010.
