Additional items were published on HMRC's website in the past month, including the following:

I. Pension Tax Simplification Newsletter 25

The newsletter is now available. It contains articles on lifetime allowance test under BCE3 on scheme pensions which started before 6 April 2006, Notional Earnings Cap 2007-08, Pension Scheme Self Assessment Tax Return, Withdrawal of Statement of Practice 13/91 and Errors and Mistakes Guidance. The newsletter is available at http://www.hmrc.gov.uk/pensionschemes/news-letter25.htm.

II. Pensions Regulation

HMRC have published the draft Bridging Pensions Regulation which are expected to come into force on 6 April 2007. The draft regulations are available at http://www.hmrc.gov.uk/pensionschemes/bridging0207.pdf.

III. Pension Scheme: new maintenance forms

Revised versions of forms APSS151, APSS152, APSS153, APSS154 and APSS160 have been published. The revised forms must be used from 21 March and are available at http://www.hmrc.gov.uk/pensionschemes/maintenance.htm

IV. Corporation Tax (Taxation of Films)

Draft regulations on the taxation of films have been laid before the House of Commons. The draft regulations are available at http://www.hmrc.gov.uk/si/draft-ct-films07.pdf.

V Stamp Taxes

Technical Newsletter 4 contains the following items: SDLT changes in the Pre Budget Report; Group Relief ‘Arrangements’; Lease transactions for seven years or more with no chargeable consideration. The newsletter is available at http://www.hmrc.gov.uk/so/technewsletter4.htm.

Issue 17 of SDLT – Practitioners News is now available at http://www.hmrc.gov.uk/so/newsletter-17.htm.

VI. Tax Treaties Digest

HMRC have updated their DT Digest. The updated digest is available at http://www.hmrc.gov.uk/cnr/dtdigest.pdf.

VII. Inheritance Tax

The Direct Payment Scheme forms D20 and D20 Notes have been updated as the option to pay Inheritance Tax to the Royal Bank of Scotland and the Bank of Ireland are no longer available. For further information, click http://www.hmrc.gov.uk/cto/forms1.htm.

The table of inheritance tax nil-rate bands has been amended to include the new nil-rate band which will apply from 6 April 2007 and is available at http://www.hmrc.gov.uk/cto/customerguide/page15.htm.

VIII. Form P87 (2007)

The form for claiming tax relief for expenses of employment year ended 5 April 2007 is available at http://www.hmrc.gov.uk/forms/p87.pdf.

IX. Home Office Applications

Special Section A can supply a statement of National Insurance Contributions to support a Home Office application. Further information is available at http://www.hmrc.gov.uk/individ-uals/home-office-applicationss.htm.

X. Climate Change Levy

This information sheet reiterates to CCL registered traders that the rate of CCL increased from 1 April 2007. For further information, click http://www.customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&propertyType=document&id=HMCE_PROD1_027187.

XI. Self Assessment Payments

Further details are now available at http://www.hmrc.gov.uk/howtopay/sa-moreinfo.htm on how to get in touch with HMRC regarding self assessment payments.

XII. Land transaction returns

From 1 June 2007 HMRC will stop manually keying 2D barcoded returns that fail scanning and send them back to customers (where possible, explaining why the form did not scan). A replacement form will need to be submitted. From 19 March, letters outlining the new process will be sent to customers whose returns are manually keyed. For further information, click http://www.hmrc.gov.uk/so/2d-barcoded-ltr.htm.

XIII. REITs

HMRC have published new guidance on UK REITs, which replaces draft guidance that has been available since 29 November 2006.

The Guidance is available at http://www.hmrc.gov.uk/manuals/greitmanual/index.htm.

XIV. Tax Law Rewrite

Minutes of the February Consultative Committee meeting are available at http://www.hmrc.gov.uk/rewrite/ccminutes/minutes-feb07.pdf and the March Steering Committee meeting is available at http://www.hmrc.gov.uk/rewrite/scminutes/minutes-mar07.pdf.

XV. Corporation Tax – contact details

The contact details for corporation tax have been updated. If you had previously dealt with Shipley, you should now deal with Cumbernauld. The actual contact details are available at http://www.hmrc.gov.uk/ctsa/change-contact-details.htm.

XVI. UK – Error or mistake guidance

HMRC have published guidance notes in relation to “error or mistake” in the day-to-day administration of registered pension schemes, in particular, on how payments made in genuine error are treated under the tax rules for registered pension schemes.

The guidance notes are available at http://www.hmrc.gov.uk/pensionschemes/errors-guidance.pdf.

XVII. Income Tax Act 2007 (ITA)

The Income Tax Act 2007 received Royal Assent on 20 March. The Act comes into force from 6 April 2007.

The Act is available http://www.opsi.gov.uk/acts/acts2007/ukpga_20070003_en.pdf.