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

HMRC has launched a technical consultation seeking views on draft regulations, that extend information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on modernising tax debt collection from non-paying businesses.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 14 February 2022 to 21 February 2022.

The OECD secretary-general tax report to G20 finance ministers and central bank governors has been published.

The CIOT has responded to HMRC’s consultation on the draft Social Security Contributions (Freeports) Regulations 2022 which will maintain the new NICs relief where an employee’s time spent at a freeport site is limited due to a protected characteristic.

HMRC has published a new VAT Brief which explains how businesses registered under the Flat Rate Scheme should account for import VAT using postponed VAT accounting from 1 June 2022.

The Association of Taxation Technicians (ATT) is calling for a rethink of the Government’s plan to require companies to notify HMRC in advance that they intend to claim R&D tax reliefs, because the ATT fears it risks denying tax relief to the very smallest and newest companies that need this tax relief the most.

HMRC has launched a consultation seeking views on draft regulations for the DOTAS National Insurance Contributions (NIC) regime, which amends the existing DOTAS NIC regulations. The main legislation is contained in the National Insurance Contributions Bill 2022.

HMRC has published Agent Update issue 93 (February 2022) providing a round-up of recent developments for tax agents and advisers.

The UK and Scottish governments have made a landmark agreement to establish 2 new Green Freeports in Scotland.

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

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 (MLRs) to make changes to the time limits for registration of trusts and to exclude additional types of trust from the requirement to register. These Regulations come into force on 9 March 2022.

The Chartered Institute of Taxation (CIOT) has shared an update from HMRC which lists the first affected accounting period for penalty reform for VAT under a range of representative filing frequencies, along with the earliest corresponding dates on which late submission penalties, late payment penalties and interest could be applied.

HMRC has published new guidance that provides information on how and when employers can claim NICs relief on the earnings of qualifying veterans.

HMRC has launched a technical consultation seeking views on draft regulations, which will widen the scope of the tax legislation applying to alternative finance arrangements. The consultation runs until 11 March 2022.

The CIOT has published the latest HMRC Stakeholder Digest (10 February 2022) which provides a round-up of the latest news and updates on Making Tax Digital for VAT, CJRS and umbrella company market.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 7 February 2022 to 14 February 2022.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.