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HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 16 June 2022 to increase the bank base rate from 1% to 1.25%.

20 June 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 plastic packaging tax return guidance to clarify details that need to be included in the return.

The Association of Taxation Technicians (ATT) is urging the government to rethink the penalties for non-compliance with MTD for VAT.

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

The Tax Chamber President has published a Practice Statement in relation to the issue of witness summonses and orders to produce documents.

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

The Northern Ireland Protocol Bill, published on 13 June 2022, aims to amend the operation of the Northern Ireland Protocol in the domestic law of the UK. It will disapply elements of the Protocol, and provide delegated powers to Ministers to make new law in connection with the Protocol, including where provision ceases to have effect in the UK. Additionally, the Bill will provide delegated powers for Ministers to provide that other provisions of the Protocol should cease to have effect in the UK, as well as to implement any agreement with the European Union regarding the Protocol.

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

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

HMRC has announced a change of policy regarding how it will identify whether an activity is a business activity for VAT purposes.

HMRC has published new factsheet CC/FS69 with information for VAT registered businesses on how to avoid penalties for Making Tax Digital for VAT.

30 May 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 guidance to reflect that from 1 July 2022 businesses registered or liable to be registered for VAT will no longer need to report information about sales of mobiles or computer chips in the UK.

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

HMRC has published Agent Update issue 96 (May 2022) providing a round-up of recent developments for tax agents and advisers.

The President of the First-tier Tax Tribunal (FTT) published a new Practice Direction, which takes effect from 1 June 2022, and gives guidance to the FTT on the types of cases that should normally be allocated to the four categories set out in rule 23 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (FTT Rules),

HMRC has updated its guidance with information on accounting for VAT on goods sold on board ferries between Great Britain and Northern Ireland.

HMRC has updated its guidance with information about what businesses should do if they make supplies that are exempt from VAT when moving goods from Great Britain to Northern Ireland.