Customs Information Paper (12) 03
Update on Modernised Customs Code and access to the latest version of the proposals for the MCCIPs.
Customs Information Paper (12) 02
The re-introduction, on a retrospective basis from 1 January 2011, of the autonomous preferential rates of duty which the EU grants to eligible products originating in the above countries.
Customs Information Paper (12) 02 (PDF 24K)
The re-introduction, on a retrospective basis from 1 January 2011, of the autonomous preferential rates of duty which the EU grants to eligible products originating in the above countries.
The taxation of interest included in PPI compensation
Advice on how interest included in Payment Protection Insurance (PPI) compensation payments is taxed.
Customs Information Paper (12) 03 (PDF 28K)
Update on Modernised Customs Code and access to the latest version of the proposals for the MCCIPs.
Draft Legislation
Draft Legislation in relation to Controlled foreign companies, VAT online and Seed enterprise investment scheme has now been published.
Statements of Practice (PDF 1.39MB)
Revised Statements of Practice issued which include changes to SP1/10, new SP1/12 Advance Thin Capitalisation Agreements under the APA Legislation (replaces SP4/07), new SP2/12 Inward Investment Support (replaces SP2/07).
Notice 48 Extra statutory concessions
The latest version of this notice has now been published. This notice cancels and replaces the previous version in January 2011. Details of any changes to the previous version can be found in paragraph 1.1.
Qualifying Recognised Overseas Pension Schemes (QROPS)(PDF 292K)
Pension Schemes Services (PSS) has published an update to the QROPS list.
Tariff Stop Press Notice 06/12
Amendments to volume 2 of the printed Tariff and CHIEF (Customs Handling of Import & Export Freight) applicable from 1 January 2012.
Machine Games Duty
Draft Machine Games Duty Regulations are now published, together with an explanation of the context of the draft.
Notice 701/21A Investment gold coins
The latest version of this notice has now been published. This notice cancels and replaces the previous version in February 2011. Details of any changes to the previous version can be found in paragraph 1.1.
News Release: Fake tobacco factory gang jailed (Opens new window)
A criminal gang who set up a factory potentially capable of making up to 625 million counterfeit cigarettes and five million pouches of fake hand rolling tobacco a year have been jailed.
Official Rate of Interest
The official rate that has applied since 6 April 2010 is 4.00%. This rate is unchanged for the 2012-13 tax year, subject to review in the event of significant rate changes.
Procurement Dataset - all new items of HMRC spending
The spreadsheet sets out details of HM Revenue & Customs (HMRC) paid items for more than £25,000 for the month of December 2011.
Procurement Dataset - all details of items of HMRC GPC spend over £500 (PDF 16K)
The spreadsheet sets out monthly details of HM Revenue & Customs (HMRC) expenditure with suppliers covering transactions that exceed £500 for the month of November 2011.
Statutory Instrument: Climate Change Levy - Metal recycling and Explanatory Memorandum (PDF 43K)
Full details of the Climate change agreements scheme (industrial and commercial sectors: 2011 - 2013).
Publishing Details of Deliberate Defaulters (PDDD) E-Learning
Following feedback from external stakeholders/HMRC colleagues, we have adopted some changes in our practice regarding publishing details of deliberate defaulters. This is an updated version of the e-learning which HMRC staff must complete before dealing with potential PDDD cases.
Review of HMRC's Powers, Deterrents and Safeguards (PDF 92K)
The Review has published an updated summary of the legislation that has been enacted and the date it comes into effect.
National Statistics: Table 16.5 - Stamp duty land tax liable and non-liable UK Property transactions
National Statistics on Stamp duty land tax liable and non-liable UK Property transactions as pre-announced are now available.
National Statistics: Trusts and Estates (tables 13.1 and 13.2)
National Statistics on Trusts and Estates as pre-announced have now been published.
Equality Act 2010, HM Revenue & Customs' workforce and customer information for 2011
Information showing how HM Revenue & Customs has met the requirements of the Equality Act 2010 in relation to its workforce and customers has been published.
HM Revenue & Customs exceptions to the Government spending freeze
As part of the transparency agenda HM Revenue & Customs has published the latest details of when it has applied exceptions to the spending freeze.
Customs Information Paper (12) 04 (PDF 40K)
A Regulation on restrictive measures against Syria. It prohibits the export of dual use, Common Military list, telecommunication and internet monitoring goods and technology. It also introduces prohibitions on the supply of key equipment to the Syrian oil and gas industry and equipment to be used in new electricity power plants in Syria.
International Training with HMRC in the UK (PDF 431K)
Prospectus of courses for Senior Managers, Tax Auditors and Inspectors.
Tariff Notice 01/12
Commission Regulation 1200/11 published in the Official Journal C1 pages 10 and 11 on 4 January 2012 - relating to single-use patient/surgical gowns.
Statutory Instrument: SI 2011 No 3061 and Explanatory Memorandum (Opens new window)
The Revenue and Customs (Complaint and Misconduct) (Amendment) Regualtions 2011.
News Release: Writing on the wall for paper VAT returns (Opens new window)
HMRC is reminding VAT-registered businesses that all VAT returns must be submitted online from this spring, meaning paper returns will soon be a thing of the past.
National Statistics: Tax receipts and taxpayers
Tax receipts and taxpayers statistics for January 2012 as pre-announced have now been published.
Software Developers (PDF 52K)
An update to the 2010-11 Self Assessment Technical pack main tax return (MTR) exclusions document has been published.
