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HMRC has updated its guidance on the Conditional Exemption Tax incentive scheme to extend the date for the temporary changes made as a result of the coronavirus (COVID-19) pandemic

HMRC has published new guidance on relief from customs charges due on personal belongings, when moving a home to Northern Ireland from Great Britain.

These Regulations appoint IP completion day as the day on which various provisions of primary legislation come into force in consequence of the United Kingdom exiting the EU.

Following the end of the Brexit transition/implementation period at 11 pm on 31 December 2020 (IP completion day), the government has been reissuing a number of Brexit webpages and guidance documents, collating existing stakeholder and sectoral guidance on legal and practical changes taking effect from 1 January 2021. Subjects covered include moving goods from Great Britain to Northern Ireland from 8 January 2021. The guidance within the refreshed webpages may not necessarily be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published post-IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued, so stakeholders are advised to monitor these pages for updates.

These Regulations amend Part 1 of Schedule 2 to the Stamp Duty Land Tax (Administration) Regulations 2003 (SI 2003/2837) to provide a new SDLT 1 form in connection with land transactions for the purposes of stamp duty land tax.

HMRC has launched a further consultation on Small Brewers Relief (SBR). This sets out in further detail how and why the government reached its conclusions on the first part of the review, and explores the key issues associated with further reforming SBR.

HMRC has updated its guidance on claiming VAT refunds from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has clarified the steps that hauliers must take to travel to the Republic of Ireland directly from Great Britain (GB).

Barbados has deposited its instrument of ratification with the OECD for the BEPS Multilateral Convention.

HMRC has updated its Job Retention Scheme guidance to cover employees who are unable to work due to caring responsibilities resulting from coronavirus (COVID-19).

HMRC has launched a consultation on a proposed revision of the rules for apportioning consideration between supplies with mixed liabilities in a single transaction.

HMRC has published new guidance to remind taxpayers that, from 1 January 2021, since EU directives no longer apply to payments to the UK, some EU countries may start to deduct tax from payments of interest, royalties and dividends. Taxpayers should consider whether the terms of the double tax treaty between the UK and the state of the payer could reduce or eliminate the withholding, and whether they need to make a new or revised claim to the tax authorities of that country. Further guidance may be issued, so stakeholders are advised to monitor these pages for updates.

HMRC has published new guidance with information on completing and submitting an electronic administrative document (eAD) using the Excise Movement Control System (EMCS) to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

This notice updates the October 2011 version at section 7.1 (Work out how much input tax you can initially reclaim).

HMRC has updated its Authorised Economic Operator Status guidance to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

These Regulations bring into force the Regulations required for a replacement VAT and Excise regime once the United Kingdom exits the EU customs union.

HMRC has updated its guidance with information on Holyhead inland border facilities to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has updated its guidance with information on making and submitting declarations when goods leave or arrive into GB/NI from 1 January 2021 to help stakeholders prepare for the end of the transition period and beyond. Further new and updated guidance may be issued as the transition period progresses, so stakeholders are advised to monitor these pages for updates.

HMRC has published new guidance on how to apply to HMRC to become a registered exporter on the Registered Exporter (REX) system. The guidance within the refreshed webpages may not necessarily be new but the pages are worth noting for future reference and bookmarking. Some of the guidance contains simple updates and reference amendments to reflect the end of the transition period having occurred. Some of the guidance published post-IP completion day may also contain substantive updates to reflect changes taking effect in light of the EU-UK Trade and Cooperation Agreement (and related arrangements). Further guidance may be issued, so stakeholders are advised to monitor these pages for updates.

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