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Following the end of the Brexit transition/implementation period at 11 pm on 31 December 2020 (IP completion day), the government has been reissuing a number of Brexit webpages and guidance documents, collating existing stakeholder and sectoral guidance on legal and practical changes taking effect from 1 January 2021. Subjects covered include changes to importing tobacco into Northern Ireland from EU. The guidance within the refreshed webpages may not necessarily be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published post-IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued, so stakeholders are advised to monitor these pages for updates.

HMRC has updated its guidance for oil and gas contractors to reflect the changes to the IR35 rules from 6 April 2021.

HMRC has released its Stamp Taxes Newsletter for January 2021.

Michael Gove announces a post-Brexit second-hand car scheme for Northern Ireland

HM Revenue & Customs (HMRC) has published a tax information and impact note concerning the UK’s integrated tariff schedule. The impact note details the rules for the classification of goods and the approach for determining the tariff applicable to those goods.

The Chartered Institute of Taxation (CIOT) has published its response to the draft legislation for Finance Bill 2021 on the hybrid and other mismatches regime for corporation tax.

Following the end of the Brexit transition/implementation period at 11 pm on 31 December 2020 (IP completion day), the government has been reissuing a number of Brexit webpages and guidance documents, collating existing stakeholder and sectoral guidance on legal and practical changes taking effect from 1 January 2021. Subjects covered include Intrastat declarations which continue to apply for goods moved between Northern Ireland and the EU from 1 January 2021. The guidance within the refreshed webpages may not necessarily be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published post-IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued, so stakeholders are advised to monitor these pages for updates.

HMRC has updated its guidance on suspensions and reductions of certain goods from customs duty to reflect the end of the transition period and the move to the UK Trade Tariff and confirm tariff suspensions on COVID-19 critical goods.

The Association of Taxation Technicians (ATT) has requested that tax exemptions for employer-funded coronavirus antigen tests are extended beyond 5 April 2021.

HMRC has updated its guidance regarding the sale of goods from Great Britain to an EU member state via Northern Ireland. It makes it clear that the VAT treatment depends on where the goods are at the time that the transfer of the rights to the goods takes place.

HMRC has updated VAT notices to include new updates on the entry and exit criteria in the Agricultural Flat Rate Scheme.

HMRC has updated its notice that details the VAT extra statutory concessions (ESCs) to remove two obsolete ESCs.

The Chartered Institute of Taxation (CIOT) has published its response to the consultation on Reforms to arrangements for obtaining permission to the Court of Appeal.

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

HMRC has launched a consultation on draft clauses that will enable employers to apply a zero-rate of secondary Class 1 Employer National Insurance contributions (NICs) on the earnings of veterans during the first year of their civilian employment. The consultation closes at 11:45 pm on 8 March 2021.

HMRC has updated its guidance on the Conditional Exemption Tax incentive scheme to extend the date for the temporary changes made as a result of the coronavirus (COVID-19) pandemic

HMRC has published new guidance on relief from customs charges due on personal belongings, when moving a home to Northern Ireland from Great Britain.

These Regulations appoint IP completion day as the day on which various provisions of primary legislation come into force in consequence of the United Kingdom exiting the EU.

Following the end of the Brexit transition/implementation period at 11 pm on 31 December 2020 (IP completion day), the government has been reissuing a number of Brexit webpages and guidance documents, collating existing stakeholder and sectoral guidance on legal and practical changes taking effect from 1 January 2021. Subjects covered include moving goods from Great Britain to Northern Ireland from 8 January 2021. The guidance within the refreshed webpages may not necessarily be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published post-IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued, so stakeholders are advised to monitor these pages for updates.

These Regulations amend Part 1 of Schedule 2 to the Stamp Duty Land Tax (Administration) Regulations 2003 (SI 2003/2837) to provide a new SDLT 1 form in connection with land transactions for the purposes of stamp duty land tax.