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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 between 23 December 2021 to 4 January 2022. Our commentary will be updated in due course to reflect these latest developments.

The Chartered Institute of Taxation has shared feedback from the Joint VAT Consultative Committee (JVCC) on the most common reasons that cause online VAT registration applications to require manual intervention and increase processing time.

HMRC has updated its One Stop Shop VAT (OSS) Return guidance with detailed information about the different payment methods.

HMRC has published new guidance on Plastic Packaging Tax (PPT) to provide information on what records and accounts must kept by businesses to support the information when submitting their PPT returns.

HMRC has rewritten its factsheet on managing serious defaulters.

HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 0.25% from 0.1%.

20 Decemebr 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations extend existing staged customs controls for goods that are in Ireland or Northern Ireland immediately before their importation into Great Britain. This means that the import controls taking effect for EU-GB movements of goods from 1 January 2022 will not apply to such goods. This ensures existing processes are maintained while discussions continue between the UK and EU on the future of the Northern Ireland Protocol.

HMRC has published Agent Update issue 91 (December 2021) providing a round-up of recent developments for tax agents and advisers.

13 Decemebr 2021 - 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 with the inclusion of new sections 'How to correct a previous return', 'If you have over-declared on your return' and 'Submit your return'.

These Regulations set out the appointed day on which most of the elements of the new plastic packaging tax (PPT), including the main charge to tax, come into force.

HMRC has updated its guidance with information about umbrella companies in section 6.6.

The Scottish government delivered its 2022-23 budget on 9 December 2021

These Regulations extend the end date of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (SI 2019/487) from 31 December 2021 to 31 December 2022 and set out how VAT registered businesses making customs declarations by conduct on importation account for import VAT.

The Council of the European Union has reached an agreement on a proposal to update the rules for value added tax (VAT) rates for goods and services. The proposal offers Member States more flexibility and equality supporting the EU’s green, digital and public health priorities. The Council of the EU awaits the European Parliament’s opinion on the proposal to formerly adopt the new directive by March 2022.

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

HMRC has updated its plastic packaging tax guidance on creating invoices to state that the requirement to include a statement with an invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed. The update also includes guidance on transferring a registered plastic packaging business as a going concern and the temporary treatments available when the person responsible for dealing with Plastic Packaging Tax dies, becomes incapacitated or becomes insolvent.

6 December 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Over 30 documents were published on the inaugural ‘Tax Administration and Maintenance day’ signifying the start of a period of consultation and evaluation. Our summary document details the key announcements.