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

A notice (which has the force of law) has been published in relation to the record keeping requirements and method of claiming a VAT related payment on eligible second-hand motor vehicles that are bought in Great Britain and moved to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

These Regulations amend the Indirect Taxes (Notifiable Arrangements) Regulations, SI 2017/1216 to ensure that the description of certain Value Added Tax (VAT) avoidance arrangements concerning offshore supplies, include transactions between members of the same VAT group.

The UK government published various tax policy consultations and other updated documents on 27 April 2023.

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2023.

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

HMRC’s Stakeholder Digest (20 April 2023) provides a round-up of recent news and updates.

HMRC has published Agent Update issue 107 (19 April 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

Tax Administration and Maintenance Day is set for 27 April 2023

The ATT has reported that HMRC is contacting taxpayers who file annual VAT returns, to remind them that the pre-MTD online VAT return portal closes from 15 May 2023.

A summary of key developments as Finance (No 2) Bill 2023 makes its way through Parliament.

UK government amendments on R&D and multinational top-up tax are expected to be passed at Committee of the Whole House stage.

HMRC has updated this brief to clarify what elements of gaming machine income is eligible for a VAT refund claim.

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

This order amends SI 2023/68 The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023, which comes into force on 1 May 2023 and allows businesses to claim a VAT related payment on eligible second-hand motor vehicles that they buy in Great Britain and move to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

This Order appoints 1 May 2023 as the date on which late payment interest on sums due to HMRC and repayment interest on sums due to be paid by HMRC will apply to amounts payable under or by virtue of the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order, SI 2023/68.

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

This Order amends VATA 1994, Sch 9, Pt II, Group 7, Item 3 to extend the scope of exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the United Kingdom.

This Order extends to Northern Ireland from 1 May 2023 the temporary VAT zero rate for installation of energy-saving materials (ESMs) that was introduced in Great Britain on 1 April 2022 and which applies until 31 March 2027.

HMRC has launched a technical consultation seeking views on draft regulations to amend the VAT Regulations 1995 (