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23 May 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published Agent Update issue 96 (May 2022) providing a round-up of recent developments for tax agents and advisers.

The President of the First-tier Tax Tribunal (FTT) published a new Practice Direction, which takes effect from 1 June 2022, and gives guidance to the FTT on the types of cases that should normally be allocated to the four categories set out in rule 23 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (FTT Rules),

HMRC has updated its guidance with information on accounting for VAT on goods sold on board ferries between Great Britain and Northern Ireland.

HMRC has updated its guidance with information about what businesses should do if they make supplies that are exempt from VAT when moving goods from Great Britain to Northern Ireland.

HMRC has updated its guidance with more information about what businesses should do if they are moving their own goods from Northern Ireland to Great Britain.

HMRC has updated its guidance with more information about sales of goods by members of a UK VAT group.

These Regulations amend the Value Added Tax Regulations 1995 by revoking regulations 23A to 23D which require businesses registered for VAT to submit a sales statement to HMRC on certain goods subject to a domestic reverse charge. These statements are known as reverse charge sales lists and by removing this requirement, businesses will no longer have to compile and submit information on a regular basis about their sales of mobile phones and computer chips.

HMRC has updated its guidance on valuing goods when working out the VAT due when importing goods into the UK with a new section on moving goods into Northern Ireland.

16 May 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published a new VAT brief which clarifies HMRC’s position in relation to making a claim under the DIY Housebuilders Scheme, following the First-tier Tribunal’s decision in the case of Andrew Ellis and Jane Bromley.

Opening the 2022–23 Parliamentary session on 10 May 2022, the Queen's Speech set out the UK Government's legislative priorities including the following:

HMRC has published new guidance with information on the new VAT penalties and interest charges that will apply to everyone submitting VAT returns for accounting periods starting on or after 1 January 2023.

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 5 May 2022 to increase the bank base rate from 0.75% to 1%.

HMRC has updated VAT Notice 700 to add additional information on how to apply for non-standard tax periods.

HMRC has published new guidance with information on what to do if someone registered for Plastic Packaging Tax (PPT) dies, becomes incapacitated or insolvent.

HMRC has updated its guidance to include details on the issue of certificates of status from 1 May 2022.

2 May 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The First-tier Tribunal (FTT) has published guidance on taking oral evidence from abroad.

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2022.