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These Regulations provide a new list of high-risk third countries in relation to which enhanced due diligence requirements apply under the principal Money Laundering Regulations.

HMRC’s latest Stakeholder Digest provides a round-up of the latest news and updates including information on Finance Bill 2023, PAYE tax refund using the HMRC app and tax-free childcare.

HMRC has updated its disclosure of tax avoidance schemes (DOTAS) and the disclosure of tax avoidance schemes: VAT and other indirect taxes, (DASVOIT) guidance.

11 July 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC’s latest Digest provides a round-up of recent news including the latest tax gap data, the end of CHIEF for imports, HMRC’s tax repayment agent consultation, and the new corporate interest restriction working group.

The UK government intends to publish draft legislation for Finance Bill 2023 on 20 July 2022.

HMRC has updated its guidance on applying for Simplified Import VAT Accounting to include details in relation to the Customs Handling of Import and Export Freight (CHIEF) system from 1 October 2022.

HMRC has updated its guidance on claiming relief from plastic packaging tax (PPT) in various scenarios.

HMRC has updated its Expenses and benefits from employment, Directors’ loan accounts, National Insurance contributions and statutory payments and VAT partial exemption toolkits.

The Remote Observation and Recording (Courts and Tribunals) Regulations 2022, SI 2022/705, which were made under section 85A of the Courts Act 2003 (which was itself introduced by section 198 of the Police, Crime, Sentencing and Courts Act 2022), came into force on 28 June 2022. Also on 28 June 2022, the Lord Chief Justice and the Senior President of the Tribunals published Practice Guidance on Remote Observation of Hearings—New Powers in order to help judicial office holders understand and apply the law.

HMRC has updated its capital gains tax (CGT) for trusts and estates supplementary toolkit and its VAT input tax toolkit.

27 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 16 June 2022 to increase the bank base rate from 1% to 1.25%.

20 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its plastic packaging tax return guidance to clarify details that need to be included in the return.

The Association of Taxation Technicians (ATT) is urging the government to rethink the penalties for non-compliance with MTD for VAT.

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

The Tax Chamber President has published a Practice Statement in relation to the issue of witness summonses and orders to produce documents.

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.