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HMRC has substantially updated its disclosure of tax avoidance schemes (DOTAS) guidance. New topics covered include HMRC’s powers, introduced in the

HMRC has updated its plastic packaging tax guidance on including components in the total weight of finished plastic packaging components manufactured in or imported to the UK in the accounting period.

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

The CIOT has published the latest HMRC Stakeholder Digest (26 January 2022) which provides a round-up of the latest news, including the late payment of voluntary Class 2 NICs and the delayed introduction of the new VAT penalty regime.

Finance Bill 2022 will be considered at Report Stage in the House of Commons on 2 February 2022. The government has proposed a number of amendments which are expected to be approved at this final stage for changes.

HMRC has published Agent Update issue 92 (January 2022) providing a round-up of recent developments for tax agents and advisers.

The Chartered Institute of Taxation (CIOT) has responded to the BEIS, HMT and HMRC consultation on Corporate Re-domiciliation.

The planned reform of the VAT penalties and interest regime for late filing and payment will be delayed until 1 January 2023.

The Chartered Institute of Taxation (CIOT) has shared HMRC guidance on how businesses should account for VAT while waiting for HMRC to approve (or otherwise) their VAT grouping applications.

The CIOT has published the latest HMRC Stakeholder Digest (6 January 2022) which provides a round-up of the latest news and updates.

HMRC has issued a reminder for VAT-registered businesses to take steps to prepare for Making Tax Digital for VAT before it becomes mandatory from 1 April 2022.

HMRC’s VAT Brief 1 (2022) announces a review of how VAT is reclaimed on the cost of charging electric vehicles that are used for business purposes and how to account for VAT on any private use.

The Chancellor of the Exchequer has commissioned the Office for Budget Responsibility to produce an economic and fiscal forecast for Wednesday 23 March 2022.

The Welsh Parliament is consulting on a Bill to give Welsh ministers powers to modify the Welsh Taxes Acts for various purposes.

The CIOT has published the latest HMRC Stakeholder Digest (22 December 2021) which provides a round-up of the latest news and updates.

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.