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The VAT fuel scale charge as it applies in Northern Ireland is to be extended for a further three years, under the operation of the Northern Ireland Protocol.

HMRC has updated VAT Notice 700/12 to include information about what happens when a VAT return or payment is submitted late for VAT accounting periods starting on or after 1 January 2023.

HMRC has updated its guidance on VAT payments on account to include information on late payment interest charges.

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

HMRC has published responses to its March 2023 consultation on expanding the VAT energy saving materials relief in Great Britain, providing tax incentives to improve the energy efficiency of homes over a five-year period to 31 March 2027.

The Order amends the scope of the VAT zero rate relief for Women’s Sanitary Products to include reusable period underwear which will apply from 1 January 2024.

HMRC has updated Notice 701/1 to reflect changes to the VAT definition of a charity that were made by

These regulations update the list of high-risk third countries in respect of which the regulated sector needs to apply enhanced due diligence.

HMRC has published a notice made under regulation 201 of the Value Added Tax Regulations 1995 which has force of law. This notice sets out the form that a DIY builder’s claim must take.

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

HMRC has updated its VAT notice with a new section on the second-hand motor vehicle payment scheme.

Finance Bill 2024 was published on 29 November 2023.

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

Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent ‘full expensing’ for companies.

The CIOT has responded to the proposed ‘Interpretation of VAT and excise legislation’ draft Finance Bill measures, which are intended to carve-out specific rules for how VAT and excise legislation should be interpreted in light of the changes made by the

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

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill was published by the Scottish Government on 14 November 2023.

These regulations extend the time limit for making a valid VAT refund claim under the VAT DIY builders’ scheme from three to six months. They also set the legislative framework to allow digital submission of refund claims.

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