A quick guide to recent additions to the HM Revenue & Customs website.
Week ending 16 February
- Charities receiving bank or building society interest - key information customer guide updated;
- HMRC Brief 17/07: Clarifies that Statement of Practice SP 13/91 (Ex gratia payments made on termination of an office or employment due to retirement or death) was withdrawn with effect from 6 April 2006;
- HMRC Brief 14/07: VAT : Changes to the rules on bad debt relief for goods supplied on credit terms;
- HMRC Brief 13/07: VAT: Fuel Scale Charge; new CO2 basis;
- CIS online services FAQs: new FAQ has been added - What information do I need to register online for CIS?
- Double Taxation Convention with Ukraine, Malaysia and Guyana now available;
- Shares of negligible value – list updated to 31 January 2007;
- VAT Information Sheet 05/07: providing advice for health professionals affected by the changes to the VAT exemption for health following the ECJ decision in Dr d'Ambrumenil;
- Tax Law Rewrite - rewrite of corporation tax (Bill 5): Draft clauses and Explanatory Notes on various topics have been published for public consultation;
- Draft money laundering Regulations 2007 published for consultation;
- RPI for January 2007 published (201.6);
- Notice 701/49 Finance Update 1 (February 2007): VAT: Finance; and
- Pensions simplification draft regulation: Standard lifetime and annual allowance regulation is now published.
- Information Disclosure Guidance
- Self Assessment
- National Insurance
- Special Civil Investigations Guidance
- Stamp Duty Land Tax
- Business Income
- Employment Procedures
- PAYE Online
- Tax Credits Technical