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

1. Form R185 (Trusts)
   HMRC have advised that there is an error in this form. Further information is available at http://www.hmrc.gov.uk/news/r185-error.htm.
2. Film Tax Relief
   Final Guidance on Film Tax Relief is available at http://www.hmrc.gov.uk/films/guidance/index.htm.
3. Complaints
   A new factsheet is now available which explains HMRC's complaints procedure and how they set about putting things right when they have made a mistake. The factsheet is available at http://www.hmrc.gov.uk/factsheets/complaints-factsheet.pdf.
4. Discounted Gift Schemes
   A technical note to set out HMRCs’ approach to Discounted Gift Schemes and their interaction with the Inheritance Tax legislation has been published and is available at http://www.hmrc.gov.uk/cto/dgs-tech-note.pdf.
5. Inheritance Tax
   The following IHT forms were withdrawn with effect from 30 April – Form D42 and Form D19. The April edition of IHT Newsletter has been published. An amended version of the guaranteed annuities calculator is now available on-line. A version of form IHT500 has been released that allows you to fill in the form on screen. This form deals with the election for inheritance tax to apply to assets previously owned.
6. Financial Transactions
   A more detailed announcement about relief from UK tax on interest paid to non-residents and thin capitalisation agreements referred to in the recent Budget Report has been published. Click on http://www.hmrc.gov.uk/cnr/clearance-processes.htm for further information.
7. Tax Law Rewrites
   The Tax Law Rewrite project's Report and Plans 2007/08 document have now been published on the HMRC website and are available by clicking on http://www.hmrc.gov.uk/rewrite/plans 2007-08.htm.
8. Draft Updates
   According to the HMRC website, the Government has tabled an amendment to Clause 31 of the Finance Bill 2007. The changes made by this amendment became effective from 9 May 2007.
   Further information is available at http://www.hm-treasury.gov.uk/media/75E/36/financebill2007_amdt_79to81_clause31.pdf.
9. Approved Mileage Allowance
   HMRC's review of Employee Car Ownership schemes (ECOS) and the interaction with company car tax and mileage payments is still ongoing. Details on the discussions are available at http://www.hmrc.gov.uk/cars/amap-ecos.pdf.
10. Tax Credits
    An introduction to Child Tax Credit and Working Tax Credit has been added to the Tax Credit pages, which are available at http://www.hmrc.gov.uk/taxcredits/intro-taxcredits.htm.
11. Share Focus
    The fifth edition of Share Focus, the newsletter of the Employee Shares & Securities Unit, has been published by HMRC. The newsletter is available at http://www.hmrc.gov.uk/shareschemes/news/share-focus5.pdf.
12. New EU Cash Declaration Rules
    A new European Union (EU) law on travellers declaring cash comes into force shortly. It is being introduced to help combat money laundering. Click on www.gnn.gov.uk/Content/Detail.asp?ReleaseID=284863&NewsAreaid=2 for further information.
13. New Form R40
    Form R40 ‘Tax Repayment Form’ has been redesigned which according to HMRC will make it easier for customers to understand and complete. Further information is available at http://www.gnn.gov.uk/Content/Detail.asp?ReleaseID=284938&NewsAreaID=2.
14. Offshore Fund
    HMRC has now published guidance on what may constitute an open-ended company in the context of the changes made to the offshore funds regime by clause 56 Finance Bill 2007. The guidance is available at http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_InfoGuides&propertyType=document&id=HMCE_PROD1_027504.