Partnerships: A review of two aspects of the tax rules (Opens new window)
Open consultation on the detailed design of the changes to partnerships rules and on how to ensure that any impacts outside the specified targeted areas can be reduced without giving rise to uncertainty and avoidance.
National statistics: Residential property transaction completions
Statistics as pre-announced, on property transactions completed in the UK with value £40,000 or above, have now been published.
Real Time Information: submissions creating new employments and tax codes
Clarification on completing Employer Alignment Submissions and Full Payment Submissions.
PAYE for employers - Requests for directions under S960 of ITEPA 2003
Employers who request directions under S690 ITEPA should read the revised guidance at PAYE81560.
New retail Gift Aid scheme guidance for charity shops
HM Revenue & Customs has published new detailed guidance on claiming Gift Aid when goods are sold by, and the proceeds gifted to, charity shops.
Tariff Notice 13/13
Common Customs Tariff - Combined Nomenclature - Tariff classification - yellow-brown powder obtained from defatted soya beans.
Consultation on National Insurance and Self-employed Entertainers (Opens new window)
A consultation seeking views on simplifying future National Insurance contributions for self-employed entertainers. The intention is that any proposed change would come into force not earlier than 6 April 2014.
Notice 300 Customs civil investigation of suspected evasion
The latest version of this notice has now been published. This notice cancels and replaces the previous version in October 2011. Details of any changes to the previous version can be found in paragraph 1.2.
Tariff Notice 12/13
Common Customs Tariff - Combined Nomenclature - Tariff classification -Small bites in the form of an arch and flavoured.
Tariff Notice 11/13
Common Customs Tariff - Combined Nomenclature - Tariff classification - Homogeneous, non-grainy, soft paste.
VAT Notes 1 2013 Budget Supplement
This supplement gives details of the changes to VAT announced in the Chancellor's Budget on 20 March 2013. Information on each of the changes is available in HM Revenue & Customs' overview of tax legislation and rates.
Statutory Instrument: SI 2013/1126 and Explanatory Memorandum (opens new window)
The Income Tax (Professional Fees) Order 2013 and associated Explanatory Memorandum
Issues in Customs & International Trade area - JCCC Customs Newsletter 38 (PDF 140K)
Newsletter with reports on EU/international meetings, projects and changes in Customs March 2013 edition.
Statutory Instrument: SI 2013/1126 and Explanatory Memorandum (Opens new window)
The Income Tax (Professional Fees) Order 2013 and associated Explanatory Memorandum.
PAYE for employers: Late filing penalties for 2012-13 Employer Annual Returns
If you haven't yet filed your 2012-13 Employer Annual Return you will be charged a late filing penalty.
Stamp Duty and Stamp Duty Reserve Tax (Singapore Exchange Securities Trading) (Opens new window)
The measure will prescribe Singapore Exchange Securities Trading Limited (SGX-ST) as a 'recognised foreign exchange'. This will enable it to enter into an arrangement with HMRC allowing its members to apply for intermediary status and obtain relief.
Pensions: Draft Provision of Information (Amendment) Regulations
HM Revenue & Customs has published draft regulations for comment by 14 June 2013.
Employers: Reminder - Your 2012-13 Employer Annual Return is due by 19 May 2013
Send it as soon as possible to avoid a late filing penalty and make sure you have filed it online or you may face a further penalty.
2012-13 PAYE Tax Calculations
HM Revenue & Customs has started the process to check whether customers in PAYE have paid the right amount of tax in 2012-13 and will be issuing P800 calculations where necessary.
Employer Further Guide to PAYE and NICs - CWG2 (PDF 1.5MB)
A correction has been made to the 'Childcare Vouchers' information within the P9D/P11D chart on page 67.
Employment-Related Shares & Securities Bulletin (PDF 37K)
The eighth Employement-Related Shares & Securites Bulletin providing information and updates on developments relating to employement-related securities, including the tax-advantaged employee share schemes has been published.
PAYE for employers: National Insurance numbers without suffixes
What you should do if you receive a National Insurance number without a suffix from HMRC.
Real Time Information and paying HMRC
Clarification for employers as they approach the first date they must make a payment to HMRC since starting to report their PAYE in real time.
Framework for Higher Education Institutions Partial Exemption special methods (PDF 224K)
A new version of the Framework for Higher Education Institutions Partial Exemption special methods has been agreed with the British Universities Finance Directors' Group, and the Higher Education Funding Council for England.
Publishing details of deliberate defaulters
Subject to certain stringent conditions, anyone who has deliberately defaulted on their tax responsibilities will have their details published by HM Revenue & Customs (HMRC). HMRC has published its' second list of deliberate defaulters who meet those conditions.
Pensions Newsletter 57 (PDF 68K)
The May 2013 edition has now been published.
UK Overseas Trade Statistics for trade in goods with EU countries (Opens new window)
UK Overseas Trade Statistics for trade in goods with EU countries have been released for March 2013.
Category 1 crude oil values (PDF 29K)
Crude oils that are valued using Price Reporting Agency data, updated April 2013 have now been published.
Using PAYE in real time: face to face events
HM Revenue & Customs is running a series of face to face events on using PAYE in real time. If you're an agent representing small and medium businesses, you may want to mention this to your clients.
Non Resident Landlord scheme
The NRLY form has been reviewed and changed this year to make it easier to complete. We have also changed the guidance notes in line with the form to reflect the recent changes.
