| 23/05 | New tax regime for life insurance companies |
| HM Revenue & Customs has published interim guidance on the new tax regime for life companies covering transitional issues and rules on identifying protection business. |
| 23/05 | Toolkits to help minimise common errors - update |
| HM Revenue & Customs has today published 3 updated toolkits: Income Tax Losses, Capital Allowances for Plant & Machinery and Private and Personal Expenditure. The purpose of the toolkits is to assist agents when completing their client's returns. |
| 22/05 | National statistics: Tax and NICs receipts |
| Statistics as pre-announced have now been published. |
| 22/05 | Excise Information Sheet 06/13 |
| From 1 July 2013 the formulation for Completely Denatured Alcohol (CDA) will change. This information sheet gives details of the new formulation. |
| 22/05 | Customs Information Paper (13) 31 |
| Review of Low Value Bulking Imports (LVBI) - a progress update and next steps. |
| 22/05 | Tax Information and Impact Note: Disclosure and Barring Service (PDF 49K) |
| HM Revenue & Customs has published a Tax Information and Impact Note for tax relief for fees paid to the Disclosure and Barring Service. |
| 22/05 | Customs Information Paper (13) 31 (PDF 32K) |
| Review of Low Value Bulking Imports (LVBI) - a progress update and next steps. |
| 21/05 | 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. |
| 21/05 | 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. |
| 21/05 | Real Time Information: submissions creating new employments and tax codes |
| Clarification on completing Employer Alignment Submissions and Full Payment Submissions. |
| 21/05 | 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. |
| 21/05 | 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. |
| 21/05 | Customs Information Paper (13) 32 (PDF 65K) |
| Export Declarations: requirement for statistical value and update of certain export CPC Tariff notes. |
| 20/05 | Tariff Notice 13/13 |
| Common Customs Tariff - Combined Nomenclature - Tariff classification - yellow-brown powder obtained from defatted soya beans. |
| 20/05 | 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. |
| 20/05 | 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. |
| 20/05 | Tariff Notice 12/13 |
| Common Customs Tariff - Combined Nomenclature - Tariff classification -Small bites in the form of an arch and flavoured. |
| 20/05 | Tariff Notice 11/13 |
| Common Customs Tariff - Combined Nomenclature - Tariff classification - Homogeneous, non-grainy, soft paste. |
| 20/05 | 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. |
| 20/05 | Statutory Instrument: SI 2013/1126 and Explanatory Memorandum (opens new window) |
| The Income Tax (Professional Fees) Order 2013 and associated Explanatory Memorandum |
| 20/05 | 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. |
| 20/05 | Statutory Instrument: SI 2013/1126 and Explanatory Memorandum (Opens new window) |
| The Income Tax (Professional Fees) Order 2013 and associated Explanatory Memorandum. |
| 20/05 | 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. |
| 20/05 | 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. |
| 17/05 | Pensions: Draft Provision of Information (Amendment) Regulations |
| HM Revenue & Customs has published draft regulations for comment by 14 June 2013. |
| 17/05 | 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. |
| 17/05 | 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. |
| 17/05 | 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. |
| 16/05 | 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. |
| 16/05 | PAYE for employers: National Insurance numbers without suffixes |
| What you should do if you receive a National Insurance number without a suffix from HMRC. |
