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The CIOT has responded to the HM Treasury consultation on VAT treatment of fund management services.

The CIOT urges the Government to review 鈥渦nfair鈥� repayment interest rates, with taxpayers facing late payment bills from HMRC up to 17 times higher than what is returned to those who have overpaid.

HMRC has published a new manual on its Litigation and Settlement Strategy.

HMRC is increasing the late payment rate of interest to 6.5%, and the repayment interest rate to 3% from 21 February 2023. Interest on quarterly instalment payments of corporation tax is also increased from 13 February 2023.

HMRC has updated its guidance on records keeping and accounts for Plastic Packaging Tax.

HMRC has published a new manual on Alternative Dispute Resolution.

HMRC has updated its guidance on how to account for import VAT if postponed VAT accounting is used.

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

HMRC鈥檚 Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

HMRC has published new guidance on the VAT payment scheme for second-hand motor vehicles.

New legislation introduces the long-anticipated VAT margin scheme for second-hand motor vehicles bought in Great Britain and removed to Northern Ireland or exported to the EU for resale, side-stepping the restriction on second-hand margin schemes in the Northern Ireland Protocol.

HMRC has updated its guidance to add information on how to change the group representative member.

These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, SI 1992/3156 and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, SI 2020/1559 for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union.

HMRC has published new guidance dealing with partial exemption for insurers.

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

The government has published details of proposed changes to various EU regulations/Directives.

HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

The Order specifies four Corporate Joint Committees that are entitled to claim refunds of VAT charged on goods and services when purchased for their non-business activities.

HMRC has published a new Brief on changes to the option to tax notification process from 1 February 2023.