The following regulations have been laid before the House of Commons and are coming into force on 6 April 2014:
The Unauthorised Unit Trusts (Tax) (Amendment) Regulations, SI 2014/585;
The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations, SI 2014/569;
The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order, SI 2014/475;
The Individual Savings Account (Amendment) Regulations, SI 2014/654;
The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations, SI 2014/472 (in part; remainder 6 April 2015);
The Social Security (Categorisation of Earners) (Amendment) Regulations, SI 2014/635;
The Social Security (Contributions) (Amendment No.2) Regulations, SI 2014/572;
The Social Security (Contributions) (Amendment) Regulations, SI 2014/608;
The Charitable Deductions (Approved Schemes) (Amendment) Regulations, SI 2014/584;
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations, SI 2014/634;
The Child Trust Funds (Amendment) Regulations, SI 2014/649;
The Child Benefit and Tax Credits Up-rating Order 2014, SI 2014/384;
The Tax Credits (Miscellaneous Amendments) Regulations, SI 2014/658; and
The Education (Student Loans) (Repayment) (Amendment) Regulations, SI 2014/651.
The Value Added Tax (Amendment) Regulations, SI 2014/548; and The CRC Energy Efficiency Scheme (Amendment) Order, SI 2014/502, come into force on 1 April 2014.
The Investment Transactions (Tax) Regulations, SI 2014/685, and The Investment Manager (Investment Transactions) Regulations 2014, come into force on 8 April 2014.
HMRC is consulting on a draft amending order which ensures that the exclusion of VAT low-value consignment relief applying to goods imported from the Channel Islands is limited to mail order goods. The Value Added Tax (Imported Goods) Relief (Amendment) Order, SI 2014/Draft, closes for comment on 14 April 2014.
The following regulations have been laid before the House of Commons and are coming into force on 6 April 2014:
The Unauthorised Unit Trusts (Tax) (Amendment) Regulations, SI 2014/585;
The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations, SI 2014/569;
The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order, SI 2014/475;
The Individual Savings Account (Amendment) Regulations, SI 2014/654;
The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations, SI 2014/472 (in part; remainder 6 April 2015);
The Social Security (Categorisation of Earners) (Amendment) Regulations, SI 2014/635;
The Social Security (Contributions) (Amendment No.2) Regulations, SI 2014/572;
The Social Security (Contributions) (Amendment) Regulations, SI 2014/608;
The Charitable Deductions (Approved Schemes) (Amendment) Regulations, SI 2014/584;
The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations, SI 2014/634;
The Child Trust Funds (Amendment) Regulations, SI 2014/649;
The Child Benefit and Tax Credits Up-rating Order 2014, SI 2014/384;
The Tax Credits (Miscellaneous Amendments) Regulations, SI 2014/658; and
The Education (Student Loans) (Repayment) (Amendment) Regulations, SI 2014/651.
The Value Added Tax (Amendment) Regulations, SI 2014/548; and The CRC Energy Efficiency Scheme (Amendment) Order, SI 2014/502, come into force on 1 April 2014.
The Investment Transactions (Tax) Regulations, SI 2014/685, and The Investment Manager (Investment Transactions) Regulations 2014, come into force on 8 April 2014.
HMRC is consulting on a draft amending order which ensures that the exclusion of VAT low-value consignment relief applying to goods imported from the Channel Islands is limited to mail order goods. The Value Added Tax (Imported Goods) Relief (Amendment) Order, SI 2014/Draft, closes for comment on 14 April 2014.
