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Details of updates to HMRC import, export and customs guidance for the period from 4 December 2023 to 11 December 2023.

HMRC has updated Notice 701/1 to reflect changes to the VAT definition of a charity that were made by

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

These regulations update the list of high-risk third countries in respect of which the regulated sector needs to apply enhanced due diligence.

HMRC has updated its guidance on applying for a repayment of tax on taxpayer’s savings interest using form R40.

An HM Treasury report has outlined HMRC’s implementation of a parliamentary committee’s recommendations, including plans to issue new guidance on complex UK tax areas 'in Winter 2023'.

The 2023 UK-San Marino Double Taxation Convention — in force has been added to the HMRC tax treaties page.

HMRC’s latest Digest (1 December 2023) provides short updates on various topics, including Making Tax Digital for Income Tax for Self Assessment (MTD for ITSA), changes for goods moving from the island of Ireland to Great Britain, compliance guidelines for the reformed IR35 and umbrella companies, and an overview of the OECD Pillar 2 Reform of the International Tax Framework.

HMRC has published a notice made under regulation 201 of the Value Added Tax Regulations 1995 which has force of law. This notice sets out the form that a DIY builder’s claim must take.

4 December 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Details of updates to HMRC import, export and customs guidance for the period from 27 November 2023 to 4 December 2023.

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 published pension schemes newsletter 154.

HMRC has updated its VAT notice with a new section on the second-hand motor vehicle payment scheme.

The 2023 UK-New Zealand Memorandum of Arrangement (MOA) has been added to the HMRC tax treaties page.

Finance Bill 2024 was published on 29 November 2023.

HMRC has published guidance on voluntarily disclosing unpaid tax on income and gains from cryptoassets.

The CIOT and Stamp Taxes Practitioners Group (STPG) have questioned HMRC’s interpretation that SDLT relief is not available for certain transactions by developers in special tax sites.

HMRC is withdrawing postal application forms for three certificates of coverage from 1 December 2023. They have been replaced by digital versions. In addition, HMRC recently updated the process for customers who only live or work in the UK and need to prove they are subject to UK social security legislation.

The CIOT has responded to the HMRC stakeholder consultation on Review of Double Taxation Treaties (DTTs) 2024/25.