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Regulations have been laid to reverse legislation that was introduced in 2019, which narrowed the scope of the previous VAT relief for energy-saving materials (ESMs), and to introduce a temporary zero rate of VAT for the installation of ESMs from 1 April 2022-31 March 2027 in England, Wales and Scotland.

HMRC’s Stakeholder Digest (23 March 2022) provides a round-up of the latest news and updates including information on the Spring Statement, introduction of Plastic Packaging Tax and closure of the Statutory Sick Pay Rebate Scheme (SSP).

HMRC has updated its guidance in Section 6.6 with information about the nursing agencies’ concession, that was confirmed recently by the Court of Appeal.

The Chancellor delivered his Spring Statement on 23 March 2022, detailing several new tax announcements.

The Northern Ireland Finance Minister has met with the Fiscal Commission, established last March to examine the case for additional taxation powers, to discuss their upcoming report on the potential to increase fiscal powers.

HMRC has updated a number of guidance documents on Plastic Packaging Tax (PPT).

HMRC has published guidance on a range of administrative and technical issues affecting Plastic Packaging Tax.

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

HMRC has announced that the interest rates for late payments will be revised following the Bank of England’s interest rate rise from 0.50% to 0.75%.

The Government of Jersey has stated that all forms of tax cooperation with Russia are suspended with immediate effect. The Minister for External Relations and Financial Services, Senator Ian Gorst, stated that Jersey should not be providing the Russian government with information that can be used to increase its tax revenues. This suspension follows from a similar announcement from the UK government on Thursday 17 March 2022.

HMRC has published Agent Update issue 94 (March 2022) providing a round-up of recent developments for tax agents and advisers.

The CIOT has shared guidance to help businesses understand when to sign up for Making Tax Digital (MTD) for VAT.

14 March 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 what businesses must do if they have chosen to continue using the Lennartz mechanism and entered the arrangement before 22 January 2010.

These Regulations correct a number of minor errors in the One Stop Shop and Import One Stop Shop legislation. The schemes form part of the EU e-commerce package implemented by the UK from 1 July 2021 under the Northern Ireland Protocol.

7 March 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 on registering for plastic packaging tax (PPT) to provide additional information for importers of plastic packaging and examples to illustrate when plastic packaging components are finished.

HMRC has updated its plastic packaging tax (PPT) guidance to add more information in relation to registering for PPT as a group of companies, and how recovered material is reprocessed from pre-consumer plastic.

HMRC has published a new VAT Brief which explains how businesses should file their VAT returns while waiting for a decision on their VAT grouping application.

The National Insurance Contributions Bill is in the final stages of progressing through Parliament. On 1 March 2022, the House of Commons considered the House of Lords’ amendments, rejecting those proposed by the opposition parties that had been accepted by the House of Lords.