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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.

The Health and Social Care Levy Bill has been introduced to Parliament.

HMRC has further updated its guidance for employers on rates and thresholds to clarify the application of the new Health and Social Care Levy.

HMRC has published details of the settlement opportunities for tax owed as a result of the Court of Appeal decision (

HMRC has updated its guidance to confirm the introduction of a new, UK-wide Health and Social Care Levy which is based on National Insurance contributions.

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.

HMRC has updated its disclosure guidance where the tax loss involves an offshore matter or offshore transfer which makes the loss of tax significantly harder to identify.

HMRC has provided an update regarding penalty assessments in relation to protective assessments issued earlier this year on Worldwide Disclosure Facility (WDF) cases.

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.

To help fund the government’s social care plans NIC rates will increase by 1.25% and tax on dividends will increase by 1.25% from April 2022.

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

For 2022–23, the earnings element on which the annual increase in the state pension is calculated will be set aside.

HMRC has provided the Chartered Institute of Taxation (CIOT) with information about its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized business customers with complex tax issues.

These Regulations bring the provisions of Chapter 5 of the Customs (Northern Ireland) (EU Exit) Regulations 2020 (SI 2020/1605) into force, for certain purposes, from 4 September 2021.

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.

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

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 31 August 2021 to 6 September.