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HMRC has published further updated guidance for imports, exports and customs to reflect the post-Brexit regime.

A call for evidence has been published on Scottish Government block grant adjustments for tax and welfare devolution. The consultation closes on 19 September 2022.

Directions have been published setting out HMRC approved methods of delivery for customers and agents submitting Corporate Interest Restriction notices and returns.

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

HMRC has published an updated version of its agent toolkit for capital allowances for plant and machinery for 2021鈥�22.

These Regulations bring into force most of the provisions of Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022 relating to the registration of overseas entities.

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 an updated version of its agent toolkit for property rental income for 2021鈥�22.

Lesotho has deposited its instrument of ratification for the BEPS Multilateral Instrument.

The ATT and CIOT are calling on HMRC to publish 鈥榙etailed practical guidance鈥� setting out taxpayer obligations under Making Tax Digital for Income Tax Self-Assessment, and to 鈥榦bjectively review鈥� the proposed timetable for implementation.

HMRC has published new compliance factsheets on facilitating avoidance schemes involving non-resident promoters. The factsheet on failure to comply with stop notices has been updated.

These Regulations provide 1 August 2022 as the appointed day for the amendments made by Schedule 5 to the Finance Act 2021 to come into force.

The CIOT has raised concerns regarding the lack of detail in the draft notices made under regulations 3, 8, 12 and 16 of the Income Tax (Digital Requirements) Regulations 2021,

These Regulations provide for the electronic delivery of documents, the protection of certain information and the inclusion of corporate trustees for the purposes of the Register of Overseas Entities in accordance with Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022.

HMRC has clarified that, with one exception, a CGT UK property return must be filed even if the disposal has already been reported on a self-assessment tax return.

The Department for Business, Energy & Industrial Strategy (BEIS) has published a summary of responses to the employment status framework consultation, together with new sets of employment status guidance (employment rights purposes rather than tax) for employees, employers and legal and HR professionals.

HMRC has updated its guidance to provide details of the process to be followed in order to report the disposal of UK property or land to HMRC.

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

These Regulations amend The Customs (Additional Duty) (Russia and Belarus) Regulations, SI 2022/376 to increase import duty on specified Russian and Belarusian goods in response to the invasion of Ukraine.

HMRC has updated Notice 700/56 to add a new section on set-off and preferential debts.