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Fuel duty
The 3.02 pence per litre fuel duty increase that was due to take effect on 1 August 2012 will be deferred to 1 January 2013.
Employer guide
Lecturers, teachers or instructors are no longer included in the list of occupations for National Insurance purposes covered by Social Security (Categorisation of Earners) Regulations 1978. Normal employment status rules apply. The CWG2(2012) Employer further guide to PAYE and NICs has been updated.
Tax dashboard
HMRC have added a VAT view liabilities and payments feature to the business tax dashboard and VAT online services.
Landfill tax
Following consultation with representatives of the waste management industry and other stakeholders, HMRC have published interim advice clarifying matters relating to the recent Revenue and Customs Briefs 15/12 and 18/12.
VAT notices
Updated versions of Notice 199 Imported goods: Customs procedures and Customs debt and VAT Information Sheet 05/12 which details the currency exchange rates needed by non-EU businesses registered for the special scheme in the UK for reporting period ending June 2012 are available on HMRC’s website.
