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HMRC has published Agent Update issue 112 (20 September 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its guidance to add information on what steps businesses need to take in the event of a disagreement with a penalty decision.

This Order applies a temporary zero-rate of VAT to the supply of drugs and medicines in the UK to an individual for personal use in accordance with a patient group direction.

This Order designates the Customs Site No 2 Liverpool as a customs free zone and appoints Applied Nutrition Limited as the responsible authority.

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023

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

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

HMRC has published an updated definition of insurance in Notice 701/36, para 2.2.

21 August 2023 - 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 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its guidance on checking which packaging is subject to plastic packaging tax.

The ICAEW has advised that HMRC is extending its trial for responding to old post.

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

HMRC has published an explanatory memorandum for proposed European Union (EU) legislation within the scope of the UK/EU Withdrawal Agreement and the Windsor Framework.

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

HMRC is increasing the late-payment interest rate to 7.75% and the repayment rate to 4.25% from 22 August 2023. Interest on quarterly instalment payments of corporation tax is also increased from 14 August 2023.

HMRC has updated its guidance on the VAT late-payment interest regime that came into force on 1 January 2023, to add a new section on when taxpayers can object to late-payment interest.

The Treasury Committee calls for a systematic review into the cost of over a thousand tax reliefs which complicate the tax system and are open to abuse.