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HMRC has updated the CIOT regarding the deferral of the introduction of the Second-hand Motor Vehicle Export Refund Scheme that was to be introduced on 1 October 2022.

Regulations have been introduced which will allow the use of a single commodity code when making a written or electronic customs declaration to claim Transfer of Residence (ToR) relief. These Regulations come into force on 1 August 2022.

HMRC has published a new guidance on steps to be taken before registering as a professional tax agent.

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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 the synthesised text of the UK’s double tax convention with Chile as modified by the Multilateral Instrument (MLI).

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

HMRC has published Employment Related Securities (ERS) Bulletin 44.

HMRC has issued a reminder that the first Plastic Packaging Tax returns and payments are due by 29 July 2022.

The European Commission has launched a consultation on options  to address the role of enablers who contribute to tax evasion and aggressive tax planning.

These Regulations provide a new list of high-risk third countries in relation to which enhanced due diligence requirements apply under the principal Money Laundering Regulations.

HMRC’s latest Stakeholder Digest provides a round-up of the latest news and updates including information on Finance Bill 2023, PAYE tax refund using the HMRC app and tax-free childcare.

The CIOT has responded to the HM Treasury’s review of potential reforms to UK's capital allowance regime.

HMRC has updated its disclosure of tax avoidance schemes (DOTAS) and the disclosure of tax avoidance schemes: VAT and other indirect taxes, (DASVOIT) guidance.

The OECD Secretary-General’s Tax Report to G20 finance ministers sets out a revised and ‘more realistic’ timetable for Pillar One, with a signing ceremony envisaged in the first half of 2023 for a multilateral convention to implement Amount A, with entry into force in 2024.

11 July 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 import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 4 July 2022 to 11 July 2022.

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 require certain notices and returns relating to the corporate interest restriction to be sent to HMRC via an approved means of electronic communication.

HMRC has published the Energy (Oil and Gas) Profits Levy Bill, incorporating minor changes following a short period of consultation.