| Revenue & Customs Brief 37/10 |
This Brief gives details of an article concerning VAT: leisure trusts providing all inclusive membership schemes. |
| September alert for Employers (Opens new window) |
HM Revenue & Customs (HMRC) has issued an alert to employers who use its Employer CD-Rom to help run their payroll systems. |
| Research Report 98 - Methodological Review of Research with Large Businesses: Stage Two |
Publication of Stage Two of the Large Business Methodology Review. This involved qualitative research among large businesses and Ipsos MORI interviewers and recruiters to gain a fuller understanding of large businesses' perceptions towards, participation in government sponsored research. |
| Research Report 99 |
Publication of a paper which sets out a proposed design for a longitudinal business panel survey based on consultation with HMRC stakeholders and other organisations, as well as a literature review of relevant surveys. |
| Revenue & Customs Brief 38/10 |
Reissue of guidance on the eligibility of Finnish, Greek and Irish dividends to dividend tax credits |
| Revised Notice 701/19 (August 2010) Fuel and Power |
The Fuel and Power Notice has been revised to explain the treatment of supplies of heavy oil for private pleasure craft and kerosene for private pleasure-flying after 1 November 2008. |
| Tariff Notice 19/10 |
Commission Regulation (EU) No 716/2010 of 6 August 2010 concerning the classification of certain goods in the Combined Nomenclature. |
| Tariff Notice 20/10 |
Commission Regulation (EU) No 731/2010 of 11 August 2010 concerning the classification of certain goods in the Combined Nomenclature. |
| 2011-12 End of Year and P38A internet technical pack |
The 2011-12 EOY and P38A internet technical pack for software developers is now available. |
| Customs Information Paper (10) 54 |
JCCC papers dated between 1 January 2006 and 31 December 2006 will be removed from the HM Revenue & Customs website. |
| Customs Information Paper (10) 56 |
Clarification of European Court of Judgement (ECJ) decision case C371/09. |
| Customs Information Paper (10) 57 |
Further information about the provisions of the Western Balkan countries for cumulation purposes. |
| DT Relief for companies - Syndicated Loan Scheme (SLS) |
From 1 September 2010 HMRC's Provisional Treaty Relief Scheme (PTRS) has been replaced in its entirety by the Syndicated Loan Scheme (SLS). |
| Double Taxation Treaty Passport Scheme |
HM Revenue & Customs has today launched new form DTTP2 to enable UK corporate borrowers to inform them about a loan from a Double Taxation Treaty Passport Holder. |
| HMRC delays in using information |
Find out about the 'Extra Statutory Concession' (ESC A19) that allows HMRC to review your tax calculation if it has been received late because they've failed or delayed to use information in their possession. |
| Employer CD-ROM September update |
If you are using the 2010 CD-ROM it is vitally important that you update it now. You must download and install the update even if you have previously updated the CD-ROM sent to you in February 2010. |
| Important reminder to all customers who pay VAT by cheque in the post |
You now need to post your cheque earlier to make sure it clears HMRC's bank account by the due date shown on your VAT return. |
| Reporting a change of name or address |
Have you changed your name or address? A new easy to use email service is available for you to update your details. |
| Revenue & Customs Brief 36/10 |
This Brief explains the factsheets that HM Revenue & Customs issue to customers during a compliance check, their purpose, what they explain, and when they will be issued. |
| Revise Notice 760 (Aug 2010) Customs Freight Simplified Procedures (CFSP) |
The latest version of this Notice is now available. This notice cancels and replaces the previous version in September 2009; it includes new criteria and conditions for CFSP authorisation in respect of other legislative changes. |
| Tariff Stop Press Notice 30/10 |
Various changes to duty rates and codes within the Tariff. |
| Technical Note: Regional Employer NICs Holiday for New Businesses (PDF 139K) |
HM Revenue & Customs has now published a Technical Note, including draft clauses and draft Explanatory Notes, setting out how this scheme will operate. Guidance for new businesses, including an application form, will be published before the scheme starts on 6 September 2010. |
| Corporation Tax on chargeable gains - Indexation Allowance |
Tables showing the Indexation Allowance for assets disposed of in July 2010 are now available. |
| Equality Impact Assessment Summary Report (PDF 189K) |
Summary report of responses received to the Equality Impact Assessment consultation on HMRC's planned reshaping of its Face to Face Enquiry Centre service. |
| Statutory Instrument: SI 1813 (EM) (opens new window) |
Explanatory Memorandum to The Revenue and Customs (Complaints and Misconduct) Regulations 2010 |
| Statutory Instrument: SI 1813 (opens new window) |
The Revenue and Customs (Complaints and Misconduct) Regulations 2010. |
| Explanatory Memorandum to the 2009 Luxembourg-UK Protocol |
The Explantory Memorandum to the 2009 Protocol has now been made available. |
| News Release: New school year - new look Tax Matters |
HMRC has revamped its online resource for teachers, Tax Matters, for the new school year. |
| Payment of Bank Payroll Tax |
In making a payment of Bank Payroll Tax by CHAPS, would banks please ensure that the sort code, account number and beneficiary name are entered in the appropriate fields and that erroneous zeros are not entered. |
