The Chancellor of the Exchequer will give his Autumn Statement at 11.15am on Thursday, 5 December.
The following week, on 10 December, the draft clauses which will appear in Finance Bill 2014 will be published. The deadline for comment is 4 February 2014.
HMRC is consulting on its plans for paperless self-assessment tax returns.
Under the proposed new system, taxpayers would receive communications from HMRC electronically, rather than by letter. But legislation is necessary before HMRC can introduce the new system, so it is seeking views on the proposed legislative changes.
The deadline for responses is 27 December 2013. These should be sent to firstname.lastname@example.org
Manufactured overseas dividends
New rules for manufactured overseas dividends come into operation from 1 January 2014.
These simplify the regime for such dividends by getting rid of the requirement to deduct tax from manufactured overseas dividends.
They were introduced in the 2013 Finance Act following consultation.
New advisory fuel rates
From 1 December 2013, new advisory fuel rates for company cars will apply.
They are as follows:
Engine size Petrol LPG
1400cc or smaller 14p 9p
1401cc to 2000cc 16p 11p
Bigger than 2000cc 24p 16p
Engine size Diesel
1600cc or smaller 12p
1601cc to 2000cc 14p
Bigger than 2000cc 17p
HMRC has published guidance for individuals, pension schemes and advisers on the taxation of unauthorised transfers to schemes included on the list of qualifying recognised overseas pension schemes (QROPS).
The guidance is related to the case of R (Gibson) v Commissioner for HM Revenue and Customs and concerns transfers of sums or assets which took place before 24 September 2008 from a registered pension scheme to a scheme that was included within the list. It only applies to a small number of transfers where the scheme was not a QROPS when the transfer took place.
VAT quarterly briefing
HMRC has published its latest quarterly VAT newsletter. As well as a list of updated VAT notices, it contains a reminder about changing representatives and the need for a new authorisation to be lodged with HMRC. There is also a note about the introduction of a new online service called VAT Mini One Stop Chop: this means that suppliers of broadcasting, telecommunications and e-services (BTE) will not have to register in every European Union state in which they have a customer.
National heritage guide updated
The guide to capital taxation and the national heritage now includes a new section in appendix A. This provides guidance on chattels that qualify for conditional exemption and support by a maintenance fund.
It also contains changes to the circumstances when interest is charged on objects that are exempted from estate duty which are sold at auction (para 4, appendix 3).
Climate Change levy
HMRC has updated its notice CCL 1/5, on the financial penalties and interest that taxpayers may incur in respect of the Climate Change Levy.
The new notice, which replaces the November 2011 version, has been amended to reflect the introduction of carbon price support rates of the levy and changes to the security payments guidance.
Updated Customs notice
The technical content of Notice 100, Customs Flexible Accounting System, now covers the introduction of faster payments and the change to the Salford accounting centre office address.
More tax news and analysis from this week
Worries about corporate tax payments has replaced remuneration as the top public concern about business behaviour
Bermuda has formally signed an automatic exchange of tax information agreement with the UK
KPMG has hired six new directors for its UK tax and pensions practice
The European Commission has proposed amendments to close corporate tax avoidance loopholes
The number of tax avoidance schemes disclosed to HMRC has fallen to an all-time low