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HMRC has updated VAT Notice 723A with information in relation to the rules for claiming VAT. Updates have also been added in relation to refunds for EU businesses incurred on or before 31 December 2020.

The OECD has published the public comments received on proposed changes to commentaries in the OECD Model Tax Convention on Article 9 and related articles.

HMRC has updated its guidance on claims for extended loss carry-back claims for companies.

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2021.

The Government has responded to the House of Commons Treasury Committee’s report ‘Tax after Coronavirus’, published in March 2021.

The European Commission has published guidance for EU exporters on the UK’s deferred import formalities which apply until 31 December 2021. After that date, importers will need to complete import declarations before or on arrival of the goods at their point of entry into the UK.

The online claims service for the fifth SEISS grant covering May 2021 to September 2021 will be available from late July 2021.

The European Tax Observatory has published its first report 'Closing the Tax Gap for Multinational Enterprises: Simulations for the European Union'. This report estimates the amount of tax revenue that the European Union could raise if it were to impose a minimum tax on the profits of multinational companies.

The OECD has published a new report highlighting the crucial role of tax transparency and the exchange of information (EOI) in helping African governments to stem illicit financial flows and increase domestic resource mobilisation.

HMRC has published the Australia-UK memorandum of understanding (MOU) on arbitration under Part VI of the Multilateral Instrument.

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

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 24 May 2021 to 31 May 2021.

Ofwat has launched a consultation seeking views on its proposals for how to treat tax impacts for green recovery expenditure. It has invited company views on the approach set out in its consultation document and whether respondents can reliably forecast tax impacts of green recovery expenditure, and if so, how much they anticipate saving. Submissions should be sent in by 12 pm on 9 June 2021.

The ATT has shared an update from HMRC that it will send letters in June to businesses who pay VAT by direct debit but for whom HMRC does not have an email address on record.

HMRC has updated its guidance with the inclusion of new sections on how employers can correct overclaims in their subsequent CJRS claim and new templates if they are putting more than 15 employees on furlough.

This Order brings into effect arrangements set out in a Protocol (the 2021 Protocol) made by the Government of the UK and the Government of the Federal Republic of Germany.

HMRC has published a new VAT Brief to explain HMRC’s response to the primary decision of the Upper Tribunal in the case of Colchester Institute Corporation v The Commissioners for HM Revenue and Customs

This Order provides that the ten specified securities are 'gilt-edged securities' and therefore gains on their disposal are not chargeable gains.

This Order brings into effect arrangements set out in a Protocol (the 2021 Protocol) made by the Government of the UK and the Government of the Kingdom of Sweden.