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

HMRC has updated its guidance to reflect its change of policy on the VAT treatment of early termination payments under a lease which, from 1 April 2022, are generally treated as subject to VAT.

The ATT has shared an update on how HMRC is recovering Self-Employment Income Support Scheme (SEISS) grants where taxpayers need to repay some or all of their grant.

HMRC has published Agent Update issue 95 (April 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated its guidance on checking which packaging is subject to plastic packaging tax adding a new section about components that contain an adhesive.

HMRC’s Stakeholder Digest (11 April 2022) provides a round-up of the latest news and updates including information on the Ukraine tax relief and guidance, Extending Making Tax Digital (MTD) to all VAT registered businesses and the introduction of the new 64-8 agent authorisation form.

The Department for Business, Energy & Industrial Strategy (BEIS), in partnership with HM Treasury and HMRC sought views on the introduction of a UK re-domiciliation regime, which would make it possible for foreign-incorporated companies to re-domicile and therefore easier to relocate to the UK. The consultation closed on 7 January 2022. BEIS has now published a summary of the responses received.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

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

HMRC has updated its guidance to explain how repayment and late-payment interest rates are set.

HMRC has updated its guidance to reflect the legislative changes from 1 April 2022, confirming when the zero, reduced and standard rate applies to the installation of energy-saving materials in Great Britain and Northern Ireland.

HMRC has issued new guidance regarding the information it may publish on tax avoidance schemes, promoters, enablers and suppliers of these schemes. This includes a ‘current list’ of named tax avoidance schemes, promoters, enablers and suppliers.

4 April 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 explains how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.

HMRC has updated its guidance to reflect that the temporary reduced rate of VAT for tourism and hospitality ended on 31 March 2022.

HMRC has updated its guidance to reflect that VAT registered businesses with taxable turnover below the registration threshold will need to follow the Making Tax Digital rules from 1 April 2022.

To coincide with the introduction of plastic packaging tax on 1 April 2022, HMRC has updated its guidance on registration, with new sections added for partnerships and other entities for which the online registration service is not currently available.

HMRC has updated its guidance on which packaging is subject to plastic packaging tax (PPT) to provide further clarification to businesses on pre-consumer plastic.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

HMRC has updated its guidance with the inclusion of a new section ‘what not to include in your OSS VAT Return'.