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These Regulations bring a number of new exchange arrangements entered into by the UK within the scope of the reporting requirements of the International Tax Compliance Regulations, SI 2015/878.

HMRC has updated its VAT notice to cover EU VAT refunds for UK businesses following the end of the Brexit transition period, and adjustments to previous UK VAT refund claims by non-UK businesses where an overpayment has been received.

Government amendments to Schedules 7 (hybrids etc) and 22 (SDLT relief in freeports) were passed on 19 and 20 April. Government amendments to Schedules 2 (carry-back of trade losses) and 5 (collective DC pension schemes) were passed on 22 April, with one further amendment to Sch 28 still to be considered. As at Friday 23 April, no further Government amendments had been put forward.

These Regulations form part of the legislation for customs duty and VAT made under the Taxation (Cross-border Trade) Act 2018 (TCTA) and VATA 1994, both as amended by the Taxation (Post-transition Period) Act 2020.

HMRC has published a new factsheet on penalties HMRC may charge in relation to country-by-country reporting.

HMRC has published new guidance on valuing goods for import VAT purposes.

The online service for applications for the fourth Self-Employment Income Support Scheme grant are now open.

These Regulations amend the Employment Rights Act 1996 (Coronavirus, Calculation of a Week鈥檚 Pay) Regulations 2020 (鈥渢he principal regulations鈥�) as a result of the extension of the Coronavirus Job Retention Scheme (CJRS) to 30 September 2021.

HMRC has updated its Self-employment income support scheme guidance detailing what must be done where amending a return affects the grant amount or eligibility.

The Office of Tax Simplification (OTS) has published an evaluation update paper following its review of HMRC Guidance for taxpayers published in October 2018.

The Commission has decided to extend the temporary waiver of customs duties and VAT on imports from non-EU countries of medical devices and protective equipment used in the fight against COVID-19.

SI 2021/213: Provisions are made to amend legislation concerning the tax treatment of capital gains arising on disposals of interests in UK land by non-UK residents. Specifically, they amend rules relating to 鈥楿K property rich鈥� collective investment vehicles (CIVs) and their investors. These amendments address issues raised following implementation of the legislation, and correct minor errors in England, Northern Ireland, Scotland and Wales. These Regulations come into force on 24 March 2021.

The government has tabled three sets of amendments to the Finance Bill 2021 to be taken at the Public Bill Committee stage. The amendments affect the temporary extension of carry-back of trade losses, the new collective defined contribution pension schemes framework, and repayment interest for VAT.

The House of Commons Public Bill Committee (PBC) has invited comments on the Finance (No.2) Bill 2019鈥�21 (known as Finance Bill 2021).

HMRC has updated its guidance with information on when online marketplaces must make checks on overseas sellers and VAT on returned goods.

These regulations introduce a number of legislative changes to ensure that the UK鈥檚 customs regime functions as intended from the end of the transition period following the withdrawal of the UK from the European Union.

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

The OECD has published a report on how digital platforms can play an important role in the application of VAT/GST policies in the sharing and gig economy.

HMRC has updated its import, export and customs guidance to reflect the Post Brexit regime.

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.