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HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The CIOT has published Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

These regulations make changes to the scope of VAT relief on energy-saving materials (ESMs) by reinstating relief for the installation of ESMs in relevant charitable buildings and introducing new categories of ESMs (such as water-source heat pumps).

HMRC has updated its VAT notice to include information about the VAT treatment of charging of electric vehicles when using charging points.

This Order designates the Customs Site No 3 Liverpool as a customs free zone and appoints Colloids Limited as the responsible authority.

The Scottish Government published its 2024-25 Budget on 19 December 2023.

The Welsh Government published its draft Budget proposals for 2024-25 on 19 December 2023.

HMRC has updated its various new online guidance on the DIY housebuilder's scheme to make clear that supporting VAT invoices behind a refund claim must show the date of issue.

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

HMRC has published responses to its December 2022 consultation on the VAT treatment of fund management.

These regulations clarify in law  that domestic politically exposed persons (PEPs should be subject to a lesser extent of enhanced customer due diligence by firms regulated under the money laundering regulations (MLRs) in the absence of other risk factors.

The VAT fuel scale charge as it applies in Northern Ireland is to be extended for a further three years, under the operation of the Northern Ireland Protocol.

HMRC has updated VAT Notice 700/12 to include information about what happens when a VAT return or payment is submitted late for VAT accounting periods starting on or after 1 January 2023.

HMRC has updated its guidance on VAT payments on account to include information on late payment interest charges.

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

HMRC has published responses to its March 2023 consultation on expanding the VAT energy saving materials relief in Great Britain, providing tax incentives to improve the energy efficiency of homes over a five-year period to 31 March 2027.

The Order amends the scope of the VAT zero rate relief for Women’s Sanitary Products to include reusable period underwear which will apply from 1 January 2024.

HMRC has updated Notice 701/1 to reflect changes to the VAT definition of a charity that were made by

These regulations update the list of high-risk third countries in respect of which the regulated sector needs to apply enhanced due diligence.

HMRC has published a notice made under regulation 201 of the Value Added Tax Regulations 1995 which has force of law. This notice sets out the form that a DIY builder’s claim must take.