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<?xml-stylesheet type="text/xsl" media="screen" href="hmrc.xsl"?><rss xmlns:content="http://purl.org/rss/1.0/modules/content/" xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:taxo="http://purl.org/rss/1.0/modules/taxonomy/" version="2.0"><channel><title>Corporation Tax news and updates</title><link>#</link><description>Find out about current Corporation Tax issues and any recent changes to guidance and information.</description><item><title>News Release: No safe haven for offshore tax cheats</title><link>http://www.mynewsdesk.com/uk/hm-revenue-customs-hmrc/pressreleases/no-safe-havens-for-offshore-tax-cheats-864123</link><description>HM Revenue &amp; Customs has issued a news release outlining its work with the US and Australian authorities as part of an international approach to tackle offshore tax cheats.</description><pubDate>Thu, 09 May 2013 00:00:00 GMT</pubDate><dc:date>2013-05-09T00:00:00Z</dc:date></item><item><title>News Release: No safe haven for offshore tax cheats (Opens new window)</title><link>http://www.mynewsdesk.com/uk/hm-revenue-customs-hmrc/pressreleases/no-safe-havens-for-offshore-tax-cheats-864123</link><description>HM Revenue &amp; Customs has issued a news release outlining its work with the US and Australian authorities as part of an international approach to tackle offshore tax cheats.</description><pubDate>Thu, 09 May 2013 00:00:00 GMT</pubDate><dc:date>2013-05-09T00:00:00Z</dc:date></item><item><title>Draft regulations for investment trust companies</title><link>http://www.hmrc.gov.uk/drafts/itc.htm</link><description>HM Revenue &amp; Customs has published a draft Statutory Instrument to amend The Investment Trust (Approved Company) (Tax) Regulations 2011 and Explanatory Memorandum, for comment by 28 May.</description><pubDate>Wed, 01 May 2013 00:00:00 GMT</pubDate><dc:date>2013-05-01T00:00:00Z</dc:date></item><item><title>Single Compliance Process: opening approach</title><link>http://www.hmrc.gov.uk/news/single-compliance.htm</link><description>HM Revenue &amp; Customs has agreed to change their approach for customers who want their authorised agent to act on their behalf.</description><pubDate>Wed, 01 May 2013 00:00:00 GMT</pubDate><dc:date>2013-05-01T00:00:00Z</dc:date></item><item><title>Statutory Instrument: SI 2013/715 and Explanatory Memorandum (Opens new window)</title><link>http://www.legislation.gov.uk/uksi/2013/715/contents/made</link><description>The Loss of Tax Credits Regulations 2013.</description><pubDate>Tue, 30 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-30T00:00:00Z</dc:date></item><item><title>Draft changes to the Savings and Investment Manual (PDF 68K)</title><link>http://www.hmrc.gov.uk/manuals/saimmanual/updates/saim-guidance.pdf</link><description>Comments are sought on draft amendments to the guidance in the HMRC Savings and Investment Manual to reflect legislation in Finance Bill 2013 on interest in kind, interest included in compensation payments, specialty debt and disguised interest.</description><pubDate>Mon, 29 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-29T00:00:00Z</dc:date></item><item><title>Software developers: draft CT600 Guide</title><link>http://www.hmrc.gov.uk/ct-drafts/ct-forms.htm</link><description>HM Revenue &amp; Customs has published a new draft CT600 Guide for software developers, which contains changes announced in the 2013 Budget. Please read the important note about the status of draft forms.</description><pubDate>Mon, 29 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-29T00:00:00Z</dc:date></item><item><title>Statutory Instrument: SI 2013/759 (C.35) (Opens new window)</title><link>http://www.legislation.gov.uk/uksi/2013/759/contents/made</link><description>The Finance Act 1995, Section 55 (Appointed Date) Order 2013.</description><pubDate>Tue, 16 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-16T00:00:00Z</dc:date></item><item><title>Statutory Instrument: SI 2013/744 (C.34) and Explanatory Note (Opens new window)</title><link>http://www.legislation.gov.uk/uksi/2013/744/contents/made</link><description>The Finance Act 2012, Schedule 22 (Reduction of Supplementary Charge for Certain Oil Fields) (Appointed Day) Order 2013.</description><pubDate>Tue, 16 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-16T00:00:00Z</dc:date></item><item><title>Changes to the 2012/13 Trust and Estate Tax Return (PDF 24K)</title><link>http://www.hmrc.gov.uk/trusts/agents/changes-return12-13.pdf</link><description>A guidance note outlining the main changes to the return and supporting notes.</description><pubDate>Mon, 15 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-15T00:00:00Z</dc:date></item><item><title>Online filing of Company Tax Returns: two years on (PDF 31K)</title><link>http://www.hmrc.gov.uk/ct/online-filing-two-years-on.pdf</link><description>HM Revenue &amp; Customs has published a note summarising the outcome of the first two years since online filing became mandatory for virtually all Company Tax Returns, and gives advice on some key issues for the future.</description><pubDate>Mon, 15 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-15T00:00:00Z</dc:date></item><item><title>Revenue &amp; Customs Brief 06/13</title><link>http://www.hmrc.gov.uk/briefs/company-tax/brief0613.htm</link><description>This Brief provides guidance on the application of the flagging rules for tonnage tax in 2013.</description><pubDate>Fri, 12 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-12T00:00:00Z</dc:date></item><item><title>Corporation Tax on chargeable gains - Indexation Allowance - January 2013 (PDF 42K)</title><link>http://www.hmrc.gov.uk/rates/cg-indexation-allowance/jan13-cg-gains.pdf</link><description>Tables showing the Indexation Allowance for assets disposed of in January 2013 are now available.</description><pubDate>Wed, 03 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-03T00:00:00Z</dc:date></item><item><title>Corporation Tax on chargeable gains - Indexation Allowance - February 2013 (PDF 42K)</title><link>http://www.hmrc.gov.uk/rates/cg-indexation-allowance/feb13-cg-gains.pdf</link><description>Tables showing the Indexation Allowance for assets disposed of in February 2013 are now available.</description><pubDate>Wed, 03 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-03T00:00:00Z</dc:date></item><item><title>HMRC Online Service unavailable during IT upgrade in April</title><link>http://www.hmrc.gov.uk/news/it-upgrade-april.htm</link><description>HMRC online service planned maintenance work.</description><pubDate>Tue, 02 Apr 2013 00:00:00 GMT</pubDate><dc:date>2013-04-02T00:00:00Z</dc:date></item><item><title>Update on General Anti-Abuse Rule (GAAR) Advisory Panel and guidance</title><link>http://www.hmrc.gov.uk/gaar/advisory-panel.htm</link><description>Appointment of the Chair of the Advisory Panel, and update on the publication of HMRC's GAAR guidance.</description><pubDate>Thu, 28 Mar 2013 01:00:00 GMT</pubDate><dc:date>2013-03-28T01:00:00Z</dc:date></item><item><title>Budget changes that may affect your Company Tax Return</title><link>http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&amp;_pageLabel=pageVAT_ShowContent&amp;id=HMCE_PROD1_026876&amp;propertyType=document</link><description>Find out if the changes to Corporation Tax reliefs, rates and allowances may affect submission of your Company Tax Return online.</description><pubDate>Wed, 20 Mar 2013 01:00:00 GMT</pubDate><dc:date>2013-03-20T01:00:00Z</dc:date></item><item><title>Statutory Instrument SI 2013 464 (Opens new window)</title><link>http://www.legislation.gov.uk/uksi/2013/464/contents/made</link><description>The Capital Allowances (First-year Tax Credits) Order 2013 extending capital allowances first-year tax credits to 31 March 2018 comes into effect from 28 March 2013.</description><pubDate>Mon, 18 Mar 2013 01:00:00 GMT</pubDate><dc:date>2013-03-18T01:00:00Z</dc:date></item><item><title>The Building Society (Core Capital Deferred Shares) Regulations 2013 (Opens new window)</title><link>http://www.legislation.gov.uk/uksi/2013/460/contents/made</link><description>These regulations make changes to ensure that building societies core tier one deferred share capital is taxed in the same way as ordinary share capital.</description><pubDate>Mon, 18 Mar 2013 01:00:00 GMT</pubDate><dc:date>2013-03-18T01:00:00Z</dc:date></item><item><title>Statutory Instrument: SI 2013/463 and Explanatory Memorandum (Opens new window)</title><link>http://www.legislation.gov.uk/uksi/2013/463/contents/made</link><description>The Tax Law Rewrite Acts (Amendment) Order 2013.</description><pubDate>Mon, 18 Mar 2013 01:00:00 GMT</pubDate><dc:date>2013-03-18T01:00:00Z</dc:date></item><item><title>Norway/Spain:Double Taxation Conventions signed 14 March 2013</title><link>http://www.hmrc.gov.uk/taxtreaties/news/norway-spain-uk-dt.htm</link><description>New comprehensive Double Taxation Conventions with Norway and Spain were signed on 14 March 2013.</description><pubDate>Thu, 14 Mar 2013 01:00:00 GMT</pubDate><dc:date>2013-03-14T01:00:00Z</dc:date></item><item><title>Draft regulations relating to Capital Gains Tax</title><link>http://www.hmrc.gov.uk/drafts/draft-cgt-regs-march2013.htm</link><description>Draft regulations have been published today for the amendment of regulation 15 of the Capital Gains Tax Regulations 1967.</description><pubDate>Fri, 08 Mar 2013 01:00:00 GMT</pubDate><dc:date>2013-03-08T01:00:00Z</dc:date></item><item><title>Corporation Tax Relief for animation, high end television and video games</title><link>http://www.hmrc.gov.uk/news/creative-ind-txcrd.htm</link><description>Corporation Tax relief for the animation, high end TV and video games industries, ('creative industry tax credits') is available from 1 April 2013, as announced in the 2012 Budget.</description><pubDate>Tue, 26 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-26T01:00:00Z</dc:date></item><item><title>New tax regime for life insurance companies</title><link>http://www.hmrc.gov.uk/life-assurance/manual.htm</link><description>HM Revenue &amp; Customs has published interim guidance on the new tax regime for life insurance companies covering allocations of income, gains, profits and losses and transfers of long-term business.</description><pubDate>Fri, 15 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-15T01:00:00Z</dc:date></item><item><title>Implementation of the UK-US Agreement: update</title><link>http://www.hmrc.gov.uk/budget-updates/march2012/index.htm#13Feb13</link><description>Following the publication of the final US Foreign Account Tax Compliance Act Regulations, HM Revenue &amp; Customs has extended the consultation period on the draft UK regulations and guidance to 28 February 2013.</description><pubDate>Wed, 13 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-13T01:00:00Z</dc:date></item><item><title>VAT Notice 701/36 Insurance</title><link>http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&amp;_pageLabel=pageVAT_ShowContent&amp;id=HMCE_CL_000129&amp;propertyType=document</link><description>The latest version of this notice has now been published. This notice cancels and replaces the previous version in May 2012. Details of any changes to the previous version can be found in paragraph 1.2.</description><pubDate>Tue, 12 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-12T01:00:00Z</dc:date></item><item><title>Statutory Instrument: SI 2013/157 and Explanatory Memorandum (Opens new window)</title><link>http://www.legislation.gov.uk/uksi/2013/157/contents/made</link><description>The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax)(Amendment) Regulations 2013.</description><pubDate>Tue, 12 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-12T01:00:00Z</dc:date></item><item><title>Guidance on tax treatment of payments to individuals and other non-corporates (PDF 40K)</title><link>http://www.hmrc.gov.uk/specialist/draft-amended-indiv-guidance.pdf</link><description>The guidance on tax treatment of payments to individuals and other non-corporates following share capital reduction has been revised to include our views on 'new consideration'.</description><pubDate>Mon, 11 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-11T01:00:00Z</dc:date></item><item><title>Tax Information and Impact Note: Building Societies capital instruments (PDF 58K)</title><link>http://www.hmrc.gov.uk/tiin/building-society-regulatory-capital.pdf</link><description>HM Revenue &amp; Customs has published a Tax Information and Impact Note on a measure announced 11 December 2012. It is anticipated that the Regulations will be in force by the end of February 2013.</description><pubDate>Mon, 11 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-11T01:00:00Z</dc:date></item><item><title>The Building Societies (Core Capital Deferred Shares) Regulations draft 2013 (Opens new window)</title><link>http://www.legislation.gov.uk/ukdsi/2013/9780111533765/contents</link><description>Draft regulations on the tax treatment of building society deferred shares which qualify as core tier 1 for regulatory capital purposes have been laid in Parliament.</description><pubDate>Mon, 11 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-11T01:00:00Z</dc:date></item><item><title>Settlement Opportunity for participants in tax schemes - UK GAAP Corporates</title><link>http://www.hmrc.gov.uk/press/uk-gaap-corporates.htm</link><description>HM Revenue &amp; Customs has published the terms of the settlement opportunity open to participants in certain tax avoidance schemes which seek to exploit certain reliefs and allowances for Corporate entities.</description><pubDate>Thu, 07 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-07T01:00:00Z</dc:date></item><item><title>Form 39 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 145K)</title><link>http://www.hmrc.gov.uk/shareschemes/form39-13.pdf</link><description>Form 39 (2013) Share incentive Plan has now been published</description><pubDate>Mon, 04 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-04T01:00:00Z</dc:date></item><item><title>EMI 40 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 94K)</title><link>http://www.hmrc.gov.uk/shareschemes/emi40-13.pdf</link><description>EMI 40 (2013) Enterprise Management Incentives has now been published</description><pubDate>Mon, 04 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-04T01:00:00Z</dc:date></item><item><title>Form 35 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 97K)</title><link>http://www.hmrc.gov.uk/shareschemes/form35-13.pdf</link><description>Form 35 (2013) Company Share Option Plan (CSOP) has now been published</description><pubDate>Mon, 04 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-04T01:00:00Z</dc:date></item><item><title>Form 42 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 175K)</title><link>http://www.hmrc.gov.uk/shareschemes/form42-13.pdf</link><description>Form 42 (2013) Employment-related securities has now been published</description><pubDate>Mon, 04 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-04T01:00:00Z</dc:date></item><item><title>News release: Success of Alternative Dispute Resolution service</title><link>http://hmrc.presscentre.com/Press-Releases/Success-of-Alternative-Dispute-Resolution-service-6871a.aspx</link><description>Over 400 applications have been received by HM Revenue and Customs Alternative Dispute Resolution Service (ADR).</description><pubDate>Mon, 04 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-04T01:00:00Z</dc:date></item><item><title>Alternative dispute resolution for small and medium enterprises and individuals</title><link>http://www.hmrc.gov.uk/news/alternative-dispute.htm</link><description>HMRC's alternative dispute resolution trial for small and medium enterprises and individual customers to become business as usual.</description><pubDate>Mon, 04 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-04T01:00:00Z</dc:date></item><item><title>Form 34 (2013) - Share Schemes - Information returns for the year ending 5 April 2013 (PDF 90K)</title><link>http://www.hmrc.gov.uk/shareschemes/form34-13.pdf</link><description>Form 34 (2013) SAYE option scheme has now been published</description><pubDate>Mon, 04 Feb 2013 01:00:00 GMT</pubDate><dc:date>2013-02-04T01:00:00Z</dc:date></item><item><title>Authorised Contractual (tax transparent) funds (Opens new window)</title><link>http://www.hm-treasury.gov.uk/consult_contractual_schemes_collective_investment.htm</link><description>HM Treasury and HM Revenue &amp; Customs have published updated information and regulations.</description><pubDate>Thu, 31 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-31T01:00:00Z</dc:date></item><item><title>Consultation on Payroll Giving (Opens new window)</title><link>https://www.gov.uk/government/consultations/consultation-on-payroll-giving</link><description>HM Treasury, the Cabinet Office and HM Revenue &amp; Customs have published a consultation paper on improving Payroll Giving for comments by 19 April 2013.</description><pubDate>Thu, 24 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-24T01:00:00Z</dc:date></item><item><title>Corporation Tax on chargeable gains - Indexation Allowance - November 2012 (PDF 42K)</title><link>http://www.hmrc.gov.uk/rates/cg-indexation-allowance/nov12-cg-gains.pdf</link><description>Tables showing the Indexation Allowance for assets disposed of in November 2012 are now available.</description><pubDate>Mon, 21 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-21T01:00:00Z</dc:date></item><item><title>Corporation Tax on chargeable gains - Indexation Allowance - December 2012 (PDF 42K)</title><link>http://www.hmrc.gov.uk/rates/cg-indexation-allowance/dec12-cg-gains.pdf</link><description>Tables showing the Indexation Allowance for assets disposed of in December 2012 are now available.</description><pubDate>Mon, 21 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-21T01:00:00Z</dc:date></item><item><title>Charities Online: making your Gift Aid repayments quicker and easier</title><link>http://www.hmrc.gov.uk/charities/online/index.htm</link><description>In April 2013 HM Revenue &amp; Customs launches a way to claim Gift Aid and Small Donations Scheme payments online. Find out how this will affect your charity.</description><pubDate>Thu, 17 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-17T01:00:00Z</dc:date></item><item><title>Draft legislation for Finance Bill 2013</title><link>http://www.hmrc.gov.uk/budget-updates/march2012/finance-bill-2013-draft.htm#cc</link><description>The Government has today published draft legislation for inclusion in the 2013 Finance Bill in relation to Corporation Tax and Chief Police Constables, pensions drawdown, non-domicile taxation, and trusts for vulnerable beneficiaries.</description><pubDate>Thu, 17 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-17T01:00:00Z</dc:date></item><item><title>Group Payment Arrangements: change in contact details</title><link>http://www.hmrc.gov.uk/ct/managing/pay-repay/group-pay.htm#7</link><description>If the contact details for a Group Payment Arrangement change, you must tell HM Revenue &amp; Customs.</description><pubDate>Mon, 14 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-14T01:00:00Z</dc:date></item><item><title>Statutory Instrument: SI 2012/3153 and Explanatory Memorandum (Opens new window)</title><link>http://www.legislation.gov.uk/uksi/2012/3153/contents/made</link><description>The Qualifying Oil Fields Order 2012 and associated Explanatory Memorandum.</description><pubDate>Thu, 10 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-10T01:00:00Z</dc:date></item><item><title>CT600 Budget Insert 2012</title><link>http://search2.hmrc.gov.uk/kb5/hmrc/forms/view.page?record=FuBXhD7lops&amp;formId=4080</link><description>The CT600 Budget Insert 2012 has been updated to include information about the Annual Investment Allowance changes announced in the December 2012 Autumn Statement.</description><pubDate>Fri, 04 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-04T01:00:00Z</dc:date></item><item><title>CT600 Guide (2012) Version 2 (PDF 219K)</title><link>http://www.hmrc.gov.uk/ctsa/ct600-guide-2008.pdf</link><description>The CT600J guidance has been updated following publication of the Tax Avoidance Schemes (Information) Regulations 2012.</description><pubDate>Fri, 04 Jan 2013 01:00:00 GMT</pubDate><dc:date>2013-01-04T01:00:00Z</dc:date></item><item><title>Anti-avoidance: trade and property deductions</title><link>http://www.hmrc.gov.uk/news/aa-trade-ann.htm</link><description>The Government has today announced legislation for inclusion in the 2013 Finance Bill that will introduce targeted anti-avoidance rules to the Income Tax and Corporation Tax provisions prohibiting and allowing deductions from the profits of trade and property businesses.</description><pubDate>Fri, 21 Dec 2012 01:00:00 GMT</pubDate><dc:date>2012-12-21T01:00:00Z</dc:date></item><item><title>Autumn Statement: changes that may affect your Company Tax Return</title><link>http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&amp;_pageLabel=pageVAT_ShowContent&amp;id=HMCE_PROD1_026876&amp;propertyType=document</link><description>Find out if the changes to the Annual Investment Allowance announced in the Autumn Statement may affect submission of your Company Tax Return.</description><pubDate>Fri, 21 Dec 2012 01:00:00 GMT</pubDate><dc:date>2012-12-21T01:00:00Z</dc:date></item></channel></rss>
