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

Week ending 11 May

What’s new?

• Inheritance tax: an amended version of the guaranteed annuities calculator is now available on-line;
• CIS for charities: guidance on claiming exemption from registration under the new CIS regulations;
• CIS: 2 FAQs have been added to the Payments & Returns page;
• The Finance Act 2006, section 19, (Appointed Day) Order 2007 (SI 2007/1419);
• UK/Japan Double Taxation Convention: Forms available to claim relief;
• North West Regional Review launched;
• Pre owned assets: A version of form IHT500 has been released that allows users to complete the form on screen;
• The Value Added Tax (Administration, Collection and Enforcement) Order 2007 (SI 2007/1421);
• The Value Added Tax (Payments on Account) (Amendment) Order 2007 (SI 2007/1420);
• The Value Added Tax (Amendment) (No. 3) Regulations 2007 (SI 2007/1418);
• The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007 (SI 2007/1417); and
• Explanatory Memorandum to The Value Added Tax (Section 55A) (Specified Goods and Excepted Supplies) Order 2007 (SI 20007/1417, 1418, 1420, and 1421(EM)). These instruments, which all come into force on 1 June 2007, have been made as a result of the introduction of reverse charge accounting in relation to the supply of certain goods of a kind used in missing trader intra- community fraud (commonly referred to as “MTIC fraud” or “carousel fraud”).

HMRC Manuals updated in May
Income Tax Claims manual
Repayment Claims manual
Collection of Student Loans manual
Employment-Related Securities manual
COTAX manual
Tax Credits manual

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