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A quick guide to recent additions to the HM Revenue & Customs website.

Week ending 10 August

What’s new?

• New rates of interest on direct and indirect taxes and national insurance contributions paid late and overpaid;
• Update of the 2006 review of links with large business;
• Notice that from 1 June 2007 intermediaries such as Citizens Advice can be authorised to act on behalf of a client in both tax credits and Child Benefit;
• The Types of Collective Investment Schemes pages have been updated;
• The Collective Investment Schemes - tax treatment of investors pages have been updated;
• Updated not-ordinarily resident declarations for investors in Authorised Investment Funds pages;
• Note that the PDF version of the RPSM Technical pages, which concern pensions, have been removed;
• HMRC Brief 54/07, which contains an article entitled Meaning of Ordinary Share Capital;
• Note that the excepted estates forms C5 and IHT205 (for completing on screen) have been updated to include the inheritance tax excepted estates limit of £300,000 with effect from 6 August 2007; and
• Consultation document concerning voluntary disclosure of errors on indirect tax returns.

HMRC Manuals updated in August
Trusts, Settlements and Estates Manual
COTAX Manual
Self Assessment Manual
Tax Credits Manual
Information Disclosure Guide
Stamp Duty Land Tax Manual
Assessment Procedures Manual

Links
HMRC: What’s new
HMRC: Working Together: What's new
HMRC: Tax credits: What's new
HMRC: Online Services: News