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20 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its plastic packaging tax return guidance to clarify details that need to be included in the return.

The Association of Taxation Technicians (ATT) is urging the government to rethink the penalties for non-compliance with MTD for VAT.

HMRC’s Employment Related Securities Bulletin 43 (June 2022) announces a review of the mechanism for calculating the SAYE bonus rate.

HMRC has updated its Making Tax Digital for Income Tax guidance, to expand the criteria setting out who can sign up on a voluntary basis.

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

The OECD has published responses to the consultation on tax certainty aspects under Amount A of Pillar One.

The ICAEW Tax Faculty has provided guidance to clarify how employers should apply the freeports upper secondary threshold for NICs.

The Tax Chamber President has published a Practice Statement in relation to the issue of witness summonses and orders to produce documents.

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

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

The Financial Secretary to the Treasury has confirmed that draft legislation will be published in the summer to implement the OECD’s Pillar 2 framework in the UK, but that the commencement date will be pushed back from 1 April 2023 to 31 December 2023.

The Northern Ireland Protocol Bill, published on 13 June 2022, aims to amend the operation of the Northern Ireland Protocol in the domestic law of the UK. It will disapply elements of the Protocol, and provide delegated powers to Ministers to make new law in connection with the Protocol, including where provision ceases to have effect in the UK. Additionally, the Bill will provide delegated powers for Ministers to provide that other provisions of the Protocol should cease to have effect in the UK, as well as to implement any agreement with the European Union regarding the Protocol.

These Regulations designate various areas within the Plymouth and South Devon freeport as freeport tax sites with effect from 4 July 2022.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 6 June 2022 to 13 June 2022.

13 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

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 General Court of the European Union has dismissed the UK’s appeal (heard jointly with ITV’s appeal) against the European Commission's 2019 decision that the finance company exemption in the UK's CFC rules (as it stood prior to 1 January 2019) was unlawful State aid where the relevant financing income of the CFC was derived from UK activities.

HMRC has commented on the removal of working from home (WFH) expenses from 2022/23 PAYE Codes where the employee no longer qualifies for the expense.

HMRC has published the text of a new UK-Luxembourg double tax convention and protocol that was signed on 7 June 2022. It has not yet entered into force.