A number of additional items were published on HMRC's website in January, including the following:

1. I. A Guide for people who sell items online, through classified advertisements and at car boot sales.
   According to HMRC, this guide will help to decide whether the person has to notify HMRC and pay tax on the profits or income made from such sales.
2. II. 100% Enhanced Capital Allowances for Energy-Saving Investments
   The Guidance has been updated following the new Water Technology List coming into force on 7 September 2006.
3. . III. Corporation Tax: Change of contact details
   The Contact details for Corporation Tax Group Payments and Income Tax-Company Payments changed with effect from 18 December 2006.
4. IV. Roles and Responsibilities of LBS Client Relationship Managers and Sector Leaders
   The Large Business Service (LBS) have published the roles and responsibilities of their Sector Leaders and Client Relationship Managers, along with details of the escalation route to use to resolve any issues.
5. V. UK: Accession of Bulgaria and Romania
   HMRC have amended a number of documents to take account of the accession of Bulgaria and Romania, including:
• Child and Working Tax Credits and Child Benefit: residence rules Guidance for intermediaries
• Changes to the Seasonal Agricultural Workers Scheme (SAWS)
• VAT and Customs Notices
6. VI. Evaluation of changes to Capital Gains Tax since 1998
   Report of a survey of Capital Gains Tax payers and their agents exploring perceptions of the impact of the changes to the regime since 1998 on investment behaviour.
7. VIIPensions Tax Simplification Newsletter
   The twenty third newsletter is available at http://www.hmrc.gov.uk/pensionschemes/newsletter23.htm;
8. VIII. Fairer taxation of Retirement
   The HMRC news release is available at http://www.gnn.gov.uk/Content/Detail.asp?ReleaseID=255475&NewsAreaID=2.
9. IX. Tax Credits Consultation Group
   Minutes of the meeting held on 12 July 2006 are available at http://www.hmrc.gov.uk/taxcredits/minutes120706.htm, and minutes of the meeting held on 13 September 2006 are available at http://www.hmrc.gov.uk/taxcredits/minutes130906.htm
10. X. Refund of Voluntary National Insurance Contributions (NIC)
    HMRC have advised that people who have made voluntary NICs to make up for gaps in their records may be able to claim a refund if they made the contributions since 25 May 2006.
11. XI. Consultation Document: Modernising powers, deterrents and safeguards: Criminal investigation powers
    The consultation document is available at http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ConsultationDocuments&propertyType=document&columns=1&id=HMCE_PROD1_026666. 2006-12-28
12. XII. New CIS – January 2007 mailshot
    HMRC have sent a pack called “Changes for a more straightforward system” to all registered contractors.
13. XIII. Agent authorisations – an update on the new form 64-8
    HMRC redesigned form 64-8 in September. When the form was launched HMRC published some Frequently Asked Questions on their website and since then, some agents have contacted HMRC with some further queries, which are available at http://www.hmrc.gov.uk/workingtogether/form-64-8.htm.
14. XIVForm 42 – Tax Bulletin 86
    According to HMRC, a Press Release dated 29 November 2006 and re-published in Tax Bulletin 86 headed ‘Quicker and simpler tax system for small businesses’ incorrectly reported the withdrawal of Form 42’. HMRC have advised that Form 42 has not been withdrawn and the text has now been corrected.