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HMRC has published Agent Update issue 101 (October 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Chancellor Jeremy Hunt has announced a reset of government fiscal policy, reversing ‘almost all the tax measures’ from the mini-Budget.

HMRC’s Stakeholder Digest (14 October 2022) provides a round-up of recent news.

HMRC has updated its plastic packaging guidance with more information and examples on what packaging is exempt from the tax. A new section has also been added providing information about deferring payment of the tax or claiming a credit.

HMRC has updated its VAT Notice 708: Building and construction guidance to include details on the VAT domestic reverse charge.

Writing to the Treasury Committee, the Chancellor has announced his intention to deliver his medium-term fiscal plan on 31 October, rather than 23 November.

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

HMRC has published a new VAT notice 733 on the Flat Rate Scheme for small businesses

HMRC has published a new GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement.

HMRC has updated VAT notice 731 to include information about the VAT domestic reverse charge.

HMRC has published a reminder that businesses will no longer be able to use their existing VAT online account to submit VAT returns from 1 November 2022

The Treasury Committee tweeted that the Chancellor has agreed to bring forward the date of the next fiscal event, originally scheduled to take place on 23 November, to some time in October. However, the Chancellor himself seemed to dispute this, noting in an interview that the Medium-Term Fiscal Plan will take place on 23 November.

HMRC has updated VAT notice 700/24 to clarify that where there is no extra charge for delivery, the full sales price accounts for VAT.

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

HMRC’s Stakeholder Digest (28 September 2022) provides a round-up of recent news.

HMRC has published a new factsheet CC/FS71 Compliance checks: information notices on penalties for facilitating avoidance schemes involving non-resident promoters.

The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.

HMRC has updated VAT Notice 701/19 to include information about the VAT reverse charge measures for wholesale gas and electricity, and construction services and more detail about supplies of hydrogen gas.

HMRC has updated VAT Notice 700/12 to include in 4.6 on ‘reverse charge accounting’ more goods and services where the reverse charge applies, and the VAT return boxes businesses need to complete.