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HMRC has updated its guidance on tax relief and exemption for woodlands.

Details of updates to HMRC import, export and customs guidance for the period from 11 December 2023 to 18 December 2023.

These regulations grant an exemption from income tax for certain non-residents attending the World Athletics Indoor Championships in Glasgow in March 2024.

HMRC has published responses to its December 2022 consultation on the VAT treatment of fund management.

These regulations clarify in law  that domestic politically exposed persons (PEPs should be subject to a lesser extent of enhanced customer due diligence by firms regulated under the money laundering regulations (MLRs) in the absence of other risk factors.

HMRC is contacting taxpayers it suspects may have undisclosed tax liabilities, following a further review of data released in the Pandora Papers.

The OECD/G20 Inclusive Framework on BEPS has released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings.

The VAT fuel scale charge as it applies in Northern Ireland is to be extended for a further three years, under the operation of the Northern Ireland Protocol.

HMRC has updated the private residence relief (PPR) helpsheet following the case of HMRC v Gerald and Sarah Lee.

HMRC has updated VAT Notice 700/12 to include information about what happens when a VAT return or payment is submitted late for VAT accounting periods starting on or after 1 January 2023.

These regulations amend the Flexible Working Regulations, SI 2014/1398 to provide that the right to make a flexible working application applies from the first day of employment.

HMRC has launched a technical consultation on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS. This consultation closes on 9 January 2024.

HMRC has updated its guidance on VAT payments on account to include information on late payment interest charges.

HMRC has launched a technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices. The consultation closes on 12 January 2024

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.

The 2022 UK-Luxembourg Double Taxation Convention and Protocol — in force has been added to the HMRC tax treaties page.

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

HMRC has published responses to its March 2023 consultation on expanding the VAT energy saving materials relief in Great Britain, providing tax incentives to improve the energy efficiency of homes over a five-year period to 31 March 2027.

The Order amends the scope of the VAT zero rate relief for Women’s Sanitary Products to include reusable period underwear which will apply from 1 January 2024.

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