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Weekly Roundup HMRC Manuals: 25 September 2023

25 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

25 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC updated Notice 701/57 on health professionals and pharmaceutical products

HMRC has updated its VAT notice on health professionals and pharmaceutical products, making various minor changes throughout the guidance.

22 Sep 2023 00:00 | Published by a Tolley Value Added Tax expert

Agent update: issue 112

HMRC has published Agent Update issue 112 (20 September 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

21 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on plastic packaging tax penalties

HMRC has updated its guidance to add information on what steps businesses need to take in the event of a disagreement with a penalty decision.

21 Sep 2023 00:00 | Published by a Tolley Value Added Tax expert

SI 2023/1006 The Value Added Tax (Drugs and Medicines) Order 2023

This Order applies a temporary zero-rate of VAT to the supply of drugs and medicines in the UK to an individual for personal use in accordance with a patient group direction.

19 Sep 2023 00:00 | Published by a Tolley Value Added Tax expert

SI 2023/1000 The Free Zone (Customs Site No 2 Liverpool) Designation Order 2023

This Order designates the Customs Site No 2 Liverpool as a customs free zone and appoints Applied Nutrition Limited as the responsible authority.

19 Sep 2023 00:00 | Published by a Tolley Value Added Tax expert

HMRC Code of Governance for Resolving Tax Disputes and dispute resolution board remits

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

15 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

ATT responds to consultation on additional information to be included in returns

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

08 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Autumn Statement 2023 date confirmed

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023

05 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 4 September 2023

4 September 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

04 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 29 August 2023

29 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

29 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

VAT Notice 701/36: Insurance

HMRC has published an updated definition of insurance in Notice 701/36, para 2.2.

23 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

Weekly Roundup HMRC Manuals: 21 August 2023

21 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

21 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 111

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

17 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on plastic packaging tax

HMRC has updated its guidance on checking which packaging is subject to plastic packaging tax.

16 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

HMRC extends trial for responding to older post

The ICAEW has advised that HMRC is extending its trial for responding to old post.

15 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 14 August 2023

14 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

11 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Explanatory Memorandum on UCC Customs reform package

HMRC has published an explanatory memorandum for proposed European Union (EU) legislation within the scope of the UK/EU Withdrawal Agreement and the Windsor Framework.

08 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

Weekly Roundup HMRC Manuals: 7 August 2023

7 August 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

07 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC increases late-payment interest rates

HMRC is increasing the late-payment interest rate to 7.75% and the repayment rate to 4.25% from 22 August 2023. Interest on quarterly instalment payments of corporation tax is also increased from 14 August 2023.

04 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Transfer of assets to beneficiaries ― legal, administration and tax issues

Transfer of assets to beneficiaries ― legal, administration and tax issuesThis guidance note outlines how assets are transferred to beneficiaries and the tax consequences that flow from the transfer. Whether a payment is income or capital is discussed in the Payments to trust beneficiaries guidance

14 Jul 2020 13:52 | Produced by Tolley Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more