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HMRC announced on 9 September 2021 that it is offering a limited number of agents the opportunity to try out a more efficient VAT refund application service until 30 November 2021.

These Regulations amend the Indirect Taxes Regulations (SI 2017/1215) reflect changes made to Schedule 17 to the Finance (No. 2) Act 2017 by the Finance Act 2021.

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.

HMRC has updated its guidance with additional information in section 6 to reflect changes to the VAT treatment of distance selling between Northern Ireland and the EU with effect from 1 July 2021.

HMRC has updated its guidance with information about unincorporated associations and clubs, and payment of corporation tax.

These Regulations amend the VAT Regulations (SI 1995/2518) to extend to VAT registered entities with taxable turnover below the VAT registration threshold the scope of an existing requirement to keep digital records and submit VAT returns to HMRC using compatible software.

The government spending plans are to be set out at the Spending Review on 27 October 2021 alongside an Autumn Budget.

HMRC has updated its guidance on accounting for import VAT on the VAT return, to address a problem with monthly VAT statements which has caused difficulties for businesses which use simplified declarations for imports.

Jamaica and Ukraine have committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2022 and 2023 respectively.

Following a short consultation from 20 July 2021, the government has confirmed that it will proceed to make The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021 with no changes.

The Law Society reports that HMRC has confirmed that an existing VAT concession for counsel’s fees remains in place at present but is under review.

The Scottish Government has launched a consultation seeking the public’s views on its overarching approach to tax policy, through Scotland’s first framework for tax, and how the Scottish Government should use its devolved and local tax powers as part of the Scottish Budget 2022–23, particularly to support the ongoing economic recovery from coronavirus (COVID-19). The consultation also outlines the Scottish Government’s tax programme for this Parliament.

HMRC has published a new VAT Brief which explains what taxpayers with appeals related to the VAT treatment of gaming machines from 6 December 2005 to 31 January 2013 must do to claim VAT refunds.

HMRC has published a new VAT Brief which explains the rules for the VAT treatment of COVID-19 testing services.

23 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated 'VAT Notice 704: Retail Export Scheme (Northern Ireland)' to clarify the treatment of goods moving from Northern Ireland to Great Britain where a claim has been made under the VAT retail export scheme.

Following consultation, the government is introducing new rules on the requirement for large businesses to notify HMRC when they take an uncertain tax position. HMRC has published new guidance on the rules which have been laid out in Draft Finance Bill 2022.

HMRC has published Agent Update issue 87 (August 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated Notice 706 with details on the use of Partial Exemption Special Method (PESM) to recover input tax on goods or services that businesses supply.

16 August 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.