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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.

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

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

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

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.

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

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.

HMRC has updated its guidance on the VAT late-payment interest regime that came into force on 1 January 2023, to add a new section on when taxpayers can object to late-payment interest.

The Treasury Committee calls for a systematic review into the cost of over a thousand tax reliefs which complicate the tax system and are open to abuse.

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

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

The CIOT has responded to the HMRC consultation on Construction Industry Scheme reform.

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

In the Treasury minutes published on 17 July 2023, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022-23 on managing tax compliance following the COVID-19 pandemic.

Hot on the heels of

HMRC has updated VAT Notice 701/1 to add a new section on validity of the certificates issued to get certain construction works at zero rate and to update information in relation to the stage 2 test.

Finance (No 2) Act 2023

The CIOT has responded to the House of Commons Public Accounts Committee (PAC) inquiry into Progress with Making Tax Digital.

HMRC has published a notice setting out how to notify them of any changes to the information supplied on an application for registration for the One Stop Shop (OSS) Scheme.

HMRC is increasing the late-payment interest rate to 7.50% and the repayment rate to 4% from 11 July 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 July 2023.