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HMRC has updated its guidance with new sections on what to do if taxpayers have not submitted a notification or claim by email before, if they cannot submit their claim electronically, and guidance on common errors.

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

The Department for International Trade (DIT) has a launched a consultation to seek views on proposed changes to the trade preference scheme which reduces or removes import tariffs for 70 developing countries.

HMRC has published Agent Update issue 86 (July 2021) providing a round-up of recent developments for tax agents and advisers.

The Association of Taxation Technicians (ATT) has responded to a government consultation on bringing tax payments for small businesses closer to the point where the income or profit arises.

HMRC has published a paper setting out its approach to dealing with tax debt for individuals and businesses and those concerned about their ability to pay their tax due.

HMRC has updated its general anti-abuse rule (GAAR) guidance with effect from 16 July 2021.

HMRC has updated the PDDD1 letter it sends out before publishing a taxpayer’s details following a deliberate inaccuracy penalty.

The Association of Taxation Technicians (ATT) has called for tax policies and legislation to develop in parallel with any new digital systems to avoid placing more burdens on, or adding to the frustrations of, taxpayers.

The Chartered Institute of Taxation (CIOT) has responded to the Treasury review of the Office of Tax Simplification (OTS) which was closed on 6 July 2021.

HMRC has updated its guidance for trustees on authorising an agent to access the trust.

The OECD has published the Tax Transparency in Latin America 2021 report, which outlines a Latin American initiative to tackle tax evasion, corruption and other financial crimes through transparency and exchange of information (EOI) for tax purposes.

The Chancellor of the Exchequer has welcomed milestone progress on international tax reform during meetings of G20 Finance Ministers and Central Bank Governors in Venice.

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

HMRC has published new guidance on how to claim relief from Stamp Duty Land Tax (SDLT) when buying land or buildings in a Freeport tax site.

Draft legislation for the next Finance Bill will be published on Tuesday 20 July 2021.

HMRC has published a paper setting out its strategy for tackling the hidden economy (tax conditionality) - taxis, private hire vehicles and scrap metal dealers - by making licence renewals conditional on tax checks.

The OECD secretary-general has published his report to the July 2021 meeting of G20 leaders in Italy, covering international tax developments including the digital economy, the tax policy aspects of climate change and supporting developing countries to build sustainable tax bases.

The Law Society has welcomed HMRC’s announcement that it will retire the stamp presses on 19 July 2021 and effectively put the temporary electronic processes on a more permanent footing.

HM Treasury has published the required Treasury Direction setting out the detail of the fifth SEISS grant. As promised by early July, HMRC has also updated number of its guidance notes with information in relation to the fifth SEISS grant.