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HMRC has updated its guidance to explain how repayment and late-payment interest rates are set.

HMRC has updated its guidance to reflect the legislative changes from 1 April 2022, confirming when the zero, reduced and standard rate applies to the installation of energy-saving materials in Great Britain and Northern Ireland.

HMRC has issued new guidance regarding the information it may publish on tax avoidance schemes, promoters, enablers and suppliers of these schemes. This includes a ‘current list’ of named tax avoidance schemes, promoters, enablers and suppliers.

4 April 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 brief which explains how to claim a repayment of any overpaid import VAT on imports of dental prostheses made between 1 January 2021 and 27 October 2021.

HMRC has updated its guidance to reflect that the temporary reduced rate of VAT for tourism and hospitality ended on 31 March 2022.

HMRC has updated its guidance to reflect that VAT registered businesses with taxable turnover below the registration threshold will need to follow the Making Tax Digital rules from 1 April 2022.

To coincide with the introduction of plastic packaging tax on 1 April 2022, HMRC has updated its guidance on registration, with new sections added for partnerships and other entities for which the online registration service is not currently available.

HMRC has updated its guidance on which packaging is subject to plastic packaging tax (PPT) to provide further clarification to businesses on pre-consumer plastic.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

HMRC has updated its guidance with the inclusion of a new section ‘what not to include in your OSS VAT Return'.

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

These Regulations increase import duty on Russian and Belarusian goods in response to the invasion of Ukraine.

HMRC has updated its plastic packaging tax (PPT) guidance to expand the sections on cellulose-based material and recovered materials.

This Order reduces the excise duty on petrol, diesel and other oil products by 5p per litre for 12 months from 23 March 2022.

HMRC has updated its guidance on sales of second-hand cars in Northern Ireland, to add information about the new second-hand motor vehicle export refund scheme that the UK government intends to introduce in October 2022.

Regulations have been laid to reverse legislation that was introduced in 2019, which narrowed the scope of the previous VAT relief for energy-saving materials (ESMs), and to introduce a temporary zero rate of VAT for the installation of ESMs from 1 April 2022-31 March 2027 in England, Wales and Scotland.

HMRC’s Stakeholder Digest (23 March 2022) provides a round-up of the latest news and updates including information on the Spring Statement, introduction of Plastic Packaging Tax and closure of the Statutory Sick Pay Rebate Scheme (SSP).

HMRC has updated its guidance in Section 6.6 with information about the nursing agencies’ concession, that was confirmed recently by the Court of Appeal.

The Chancellor delivered his Spring Statement on 23 March 2022, detailing several new tax announcements.