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Opening the 2022–23 Parliamentary session on 10 May 2022, the Queen's Speech set out the UK Government's legislative priorities including the following:

HMRC has published new guidance with information on the new VAT penalties and interest charges that will apply to everyone submitting VAT returns for accounting periods starting on or after 1 January 2023.

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 5 May 2022 to increase the bank base rate from 0.75% to 1%.

HMRC has updated VAT Notice 700 to add additional information on how to apply for non-standard tax periods.

HMRC has published new guidance with information on what to do if someone registered for Plastic Packaging Tax (PPT) dies, becomes incapacitated or insolvent.

HMRC has updated its guidance to include details on the issue of certificates of status from 1 May 2022.

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

The First-tier Tribunal (FTT) has published guidance on taking oral evidence from abroad.

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2022.

25 April 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 guidance to reflect its change of policy on the VAT treatment of early termination payments under a lease which, from 1 April 2022, are generally treated as subject to VAT.

The ATT has shared an update on how HMRC is recovering Self-Employment Income Support Scheme (SEISS) grants where taxpayers need to repay some or all of their grant.

HMRC has published Agent Update issue 95 (April 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated its guidance on checking which packaging is subject to plastic packaging tax adding a new section about components that contain an adhesive.

HMRC’s Stakeholder Digest (11 April 2022) provides a round-up of the latest news and updates including information on the Ukraine tax relief and guidance, Extending Making Tax Digital (MTD) to all VAT registered businesses and the introduction of the new 64-8 agent authorisation form.

The Department for Business, Energy & Industrial Strategy (BEIS), in partnership with HM Treasury and HMRC sought views on the introduction of a UK re-domiciliation regime, which would make it possible for foreign-incorporated companies to re-domicile and therefore easier to relocate to the UK. The consultation closed on 7 January 2022. BEIS has now published a summary of the responses received.

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

11 April 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 guidance to explain how repayment and late-payment interest rates are set.

HMRC has updated its guidance to reflect the legislative changes from 1 April 2022, confirming when the zero, reduced and standard rate applies to the installation of energy-saving materials in Great Britain and Northern Ireland.