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Guidance: Rates and Allowances: Capital Gains Tax

Updated: Capital Gains Tax on carried interest at 18% and 28% has been updated in section 3.2 'Tax years 2016 to 2017'.

This document is classified by HM Revenue and Customs as guidance and contains information about Capital Gains Tax rates and annual tax-free allowances.

Guidance: Child Trust Fund: CTF Bulletin 84

This bulletin provides information on:

  • CTF annual subscription limits
  • The Share Foundation
  • requests to reverse CTF subscriptions

Guidance: HMRC: your guide to making a voluntary disclosure

Updated: An address for employers to tell HMRC they have liabilities to settle has been added to the employer liabilities section.

If you owe tax on income or gains you must tell HM Revenue and Customs about any unpaid tax now. You’ll then have 90 days to calculate and pay what you owe. This guide explains how to make a voluntary disclosure.

Guidance: Countdown bulletin 32 - February 2018

Countdown bulletin 32 has updates about the termination and transfer notices with end dates on or after 6 April 2016.

Guidance: Foreign entertainers: list of approved payers in the middleman scheme

Updated: The address of an approved payer in the middleman scheme has been updated.

If you pay a non-UK resident entertainer for making an appearance or performing in the UK, and the total payment is more than the personal tax allowance, you must deduct withholding tax from the payment.

If you make the payment to a payer who is part of the middleman scheme, you don’t have to pay withholding tax.

Use this list to find out if a payer is approved as part of the middleman scheme.

Corporate report: HM Revenue and Customs' organisation chart

Updated: Updated with organisation chart for February 2018

This chart shows how the senior management of HM Revenue and Customs (HMRC) is organised.

Guidance: Specialist investigations for fraud and bespoke avoidance: Code of Practice 8

Updated: New section 'Public statement' has been added following HMRC’s change in policy relating to the use of open source material in compliance interventions.

Code of Practice 8 is for guidance only and reflects HM Revenue and Customs position at the time of writing.

Transparency data: HMRC senior officials travel report

Updated: Data added for 1 July to 30 September 2017

This document reports all travel, accommodation and meals incurred by HM Revenue and Customs senior officials at SCS3 (or equivalent) and above, and international travel, accommodation and meals for senior officials at SCS2 (or equivalent). It also includes a summary of UK-based travel for SCS2 (or equivalent).

Data has been redacted where it is deemed that publishing it could impact on national or personal security, or jeopardise investigations.

The information includes: name of the official; dates; destination of travel; mode and class of travel; purpose of trip as well as cost.

This report combines information that was previously reported in this report and the business expenses report.

Notice: Excise Notice 455a: Remote Gaming Duty

Updated: Notice updated to give more detailed guidance about Remote Gaming Duty which came into effect from 14 December 2014 and on freeplays which came into effect from 1 August 2017.

This notice replaces the December 2014 edition of Notice 455a: Remote Gaming Duty. It has been revised to give more detailed guidance about the reforms to RGD which came into effect on 1 December 2014, together with the changes to the treatment of RGD on freeplays which came into effect for all accounting periods beginning on or after 1 August 2017.

It includes guidance on UK persons, registration, keeping records, accounting periods, submitting returns and making duty payments to HM Revenue and Customs.

Guidance: Rates and allowances: Inheritance Tax thresholds and interest rates

Updated: The Inheritance Tax interest rate from 21 November 2017 is 3%.

The attached document is classified by HM Revenue and Customs as guidance and contains information of the different thresholds in use for deaths going back to 1914.

It also shows the changes in Inheritance Tax interest rates from October 1988.

You can use this information to calculate how much interest is due on an Inheritance Tax payment by using the Inheritance Tax interest calculator.