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The Association of Taxation Technicians (ATT) has shared HMRC鈥檚 update on changes to the PAYE online for agents service.

The Council of the European Union adopted the decision on the final conclusion of the EU-UK Trade and Cooperation Agreement (TCA) (as well as the Security of Information Agreement (SIA)) on 29 April 2021. With internal EU ratification procedures finalised, the UK will be notified of the outcome, while the agreements and accompanying texts are to be published in the Official Journal of the European Union (OJEU) by 30 April 2021. Both the TCA and SIA will then enter into force on 1 May 2021. Commenting on this development, Laura Rees-Evans of Fietta LLP notes the welcome certainty that ratification of the deal provides.

These Regulations give effect to preferential import duty arrangements resulting from various free trade agreements entered into between the UK and other countries.

HMRC has updated its guidance on extended loss carry back claims for companies and unincorporated businesses to add information on submission of amended company tax returns and making a de minimis claim outside of a company tax return.

These Regulations update the 鈥淭ariff of the United Kingdom鈥� reference document which was given effect by the Customs Tariff (Establishment) (EU Exit) Regulations, SI 2020/1430.

The European Commission has published a report on the new EU-wide VAT e-commerce rules that will come into force on 1 July 2021.

HMRC has published new guidance on how to report support payments relating to self-isolation due to coronavirus (COVID-19), on the self-assessment鈥痶ax return.

These Regulations provide for the mandatory reporting of certain types of non-taxable payments to HMRC through the Real Time Information (RTI) system.

HMRC has updated its tax credit guidance to add a list of coronavirus-related payments which must be included in the calculation of income for the purposes of tax credit claims and renewals.

HMRC has published new guidance on how to claim VAT relief on goods imported into Northern Ireland from outside the EU for onward supply to the EU.

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

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.

HMRC has released its Stamp Taxes Newsletter for April 2021.

HMRC has updated its import, export and customs guidance to reflect the Post Brexit regime. The update covers the period from 20 April 2021 to 26 April 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.

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.