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On 19 May 2023, Guernsey, Jersey and the Isle of Man made a joint statement on their intentions in respect of the global initiative to set a minimum effective tax rate for the world's largest multinational enterprises.

Viet Nam has deposited its instrument of ratification for the BEPS Multilateral Convention.

HMRC has updated its guidance on completing a tax check for renewing taxi, private hire or scrap metal licenses.

22 May 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The text of the 2023 UK-San Marino Double Taxation Convention has been added to the HMRC tax treaties page.

HMRC is increasing the late payment rate of interest to 7%, and the repayment interest rate to 3.5% from 31 May 2023. Interest on quarterly instalment payments of corporation tax is also increased from 22 May 2023.

These regulations implement aspects of the Register of Overseas Entities. They prescribe the characteristics of a foreign limited partner, allow for information held within the Register to be removed on application under certain circumstances, and amend the protection elements in certain acts.

The Retained EU Law (Revocation and Reform) Bill will now not automatically remove remaining retained EU law and EU-derived secondary legislation on 31 December 2023.

Sierra Leone has become the 168th member – and 37th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

15 May 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The CIOT and ATT have responded to the HM Treasury consultation on future financial services regulatory regime for cryptoassets.

These Regulations increase the limits that apply to the amounts of capital that accredited community development finance institutions (CDFIs) can raise from corporate and individual investors, and on which those investors can claim community investment tax relief (CITR).

This Order provides a second further opportunity for shipping companies and groups to elect into the tonnage tax regime.

HMRC has made substantial changes to its Corporate Finance Manual at

HMRC has updated its guidance on Check when you can expect a reply from HMRC.

The OECD and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF) invite public comments on draft toolkits to support developing countries in addressing transfer pricing risks when pricing minerals.

9 May 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 March 2023.

HMRC has updated its tax agents guidance to clarify when a tax agent must have an agent service account.

2 May 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.