| 10/03 | A summary of the new failure to notify penalty (PDF 92K) |
| This leaflet gives a simple summary of the new failure to notify penalty. It explains when we will apply the penalty, what can affect it, and what the customer should do to avoid it. |
| 10/03 | Consultation: Solvency II and the Taxation of Insurance Companies (opens new window) |
| The Government has published a consultation document about the impact of the EU Solvency II Directive on the taxation of insurance companies. It explores the implications for both life and general insurers, and invites wider debate about the future of life company taxation. |
| 10/03 | Economic Operator Registration Identification ( EORI) |
| Economic Operator Registration Identification ( EORI) frequently asked questions update. |
| 10/03 | Non-Resident Landlord (NRL) Scheme - Bulletin No 1 (PDF 23K) |
| The first bulletin for letting agents and tenants has been published. |
| 10/03 | Spring Release Note (PDF 13K) |
| We have published information on the improvements being made to Pension Schemes Online from 6 April 2010. If you use this service please take some time to familiarise yourself with these changes. |
| 10/03 | Summary of responses: False self-employment in construction; taxation of workers |
| This document, published on the HMT website, summarises the responses to the consultation false self-employment in construction: taxation of workers, including the Government's response to stakeholder comments. This consultation ran from 20 July 2009 until 12 October 2009. |
| 10/03 | TDSI guidance notes for deposit-takers and building societies (PDF 736K) |
| An updated version of the guidance notes has been published. |
| 10/03 | UK-Bahrain Double taxation agreement |
| A first-time comprehensive Double Taxation Agreement between the United Kingdom and the Kingdom of Bahrain was signed in Manama on 10 March 2010. |
| 10/03 | ss 17 /18 TMA reporting guidance for 2010-11 |
| New ss17/18 TMA Guidance Notes and Magnetic Media Specifications have been published for use with reports for tax year 2010-11. We have also published a new Security Bulletin. The rules on deeply discounted securities are still unchanged from 2005-06. |
| 9/03 | Qualifying Recognised Overseas Pension Schemes (QROPS) (PDF 120K) |
| Pension Schemes Services (PSS) has today published an update to the QROPS list. |
| 9/03 | Revenue & Customs Brief 06/10 - Amusement Machine Licence Duty - liability of quiz games played on machines |
| This brief outlines HMRC's policy in relation to quiz games played on machines and their liability to Amusement Machine Licence Duty (AMLD). It also covers the treatment of arrears of AMLD which may be due in law. |
| 9/03 | Statutory Payment Consultation Group |
| The minutes to the meeting held on 6 October 2009 have now been published. |
| 8/03 | Customs Information Paper (10) 19 |
| Further Information about the provisions of the Western Balkan countries for cumulation purposes |
| 8/03 | Customs Information Paper (10) 20 |
| Information on Customs import and export procedures for fish products - announcing the extension of Customs clearance checks to all imports that fall under the EU IUU Fishing Regulation from 1 March 2010. |
| 8/03 | Deadline for making a shortfall payment in voluntary Class 3 National Insurance contributions for the 1996-97 to 2001-02 tax years |
| The deadline for making payment for the 1996-97 to 2001-02 tax years is fast approaching. If you are entitled to make payment for the above years your payment must be received by 5 April 2010. |
| 8/03 | ISA Annual Return of Information (PDF 214K) |
| The latest version of guidance notes for ISA managers on how to submit annual returns of information on magnetic media. |
| 8/03 | Lecturers, teachers, instructors or those in a similar capacity |
| HMRC has published a summary of responses received to the consultation which sought views on how the Social Security (Categorisation of Earners) Regulations 1978 as they affect lecturers, teachers, instructors or those in a similar capacity should be amended. |
| 8/03 | Revenue & Customs Brief 10/10 - VAT: Partial Exemption - changes to the de minimis rules |
| HMRC announces two changes to simplify the de minimis rules that take effect from 1 April 2010. |
| 8/03 | Short Summary of the Inaccuracy Penalty (PDF 94K) |
| The short summary provides details of the new inaccuracy penalty, and has been updated for changes from 1 April 2010. |
| 8/03 | Tariff Stop Press Notice 10/10 |
| Certain CHIEF changes for the trade. |
| 8/03 | The Excise Movement and Control System (PDF 168K) |
| Impact Assessment of The Excise Movement and Control System. |
| 8/03 | VAT for Agents online service - setting up email reminders and alerts |
| You can choose to receive an email to remind you when your client's VAT Return is due to be submitted to HM Revenue & Customs. Find out how to set up this facility. |
| 5/03 | Measuring Tax Gaps 2009 (PDF 837K) |
| Measuring Tax Gaps 2009 document orginally published in December 2009 re-issued with revised estimates for 2007-08 cigarettes and HRT. |
| 5/03 | One week to go on the New Disclosure Opportunity (NDO) |
| People who have registered with the NDO have until 12 March 2010 to disclose and pay. |
| 5/03 | Tax rules on the deduction of Income Tax at source |
| Consultation on possible changes to the tax rules that require deduction of Income Tax at source from interest and similar payments including patent royalties and other annual payments |
| 4/03 | Customs Information Paper (10) 15 |
| Tariff Preference: Removal of Sri Lanka from GSP+ list of countries. |
| 4/03 | Minor changes to Advisory Fuel Rates guidance |
| The Advisory Fuel Rates guidance has been amended after discussions with employers' organisations. |
| 4/03 | Modified NICs procedure for employees working abroad |
| We have introduced a new standard form for employers who operate a tax equalisation agreement under the Employment Procedures Appendix 7B |
| 4/03 | Modified National Insurance contributions procedure for tax equalised employees coming from abroad |
| We have introduced a new standard form for employers who operate a tax equalisation agreement under the Employment Procedures - Appendix 7A. |
