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HMRC has published new guidance notes on how to report, and how to register to report, cross-border arrangements under the Mandatory Disclosure Rules (MDR).

These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations, SI 2022/269, to make further provision relating to the Economic Crime (Anti-Money Laundering) Levy.

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

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

The OECD has published its fifth peer review report assessing the actions taken by jurisdictions to prevent tax treaty shopping and other forms of treaty abuse under Action 6 of the OECD/G20 BEPS Project.

Viet Nam joins international efforts towards greater tax co-operation and exchange of information and further strengthens the reach of the Convention in Asia.

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Supreme Court considered an appeal relating to whether the development financier legislation at

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

Mexico has deposited its instrument of ratification for the BEPS Multilateral Instrument.

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

The CIOT and ATT have responded to the HMRC consultation R&D Tax Reliefs Review: Consultation on a single scheme.

These Regulations revoke and replace SI 2004/712 (Research and Development (Prescribed Activities) Regulations) to ensure that the legislation refers to the latest iteration of the applicable R&D guidelines –  the BEIS guidelines 2023.

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

Angola has become the 166th member – and 35th African member – of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

HMRC has reviewed its UK-Kyrgyz Republic tax treaty page to correct an error.

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

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

HMRC has published a policy paper to help relevant entities understand how the Economic Crime Levy (ECL) will work and how they will be affected.