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HMRC has updated its guidance with new information about assessments, inspection powers, modifications and restrictions on power to publish information.

HMRC has updated its guidance on the sale of plants which may be zero-rated when they are held out for sale for the production of edible fruit.

HMRC has published two new guidance on how businesses registered for the OSS Union scheme should complete and submit the One Stop Shop (OSS) Return and pay their VAT due.

HMRC has published the tax gap statistics showing that it was 5.3% for the tax year 2019-20.

HMRC has published Agent Update issue 88 (September 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated Notice 701/20 to reflect the extension of the temporary reduced rate of VAT for tourism and hospitality.

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on powers to tackle electronic sales suppression (ESS).

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

These Regulations revoke the Value Added Tax (Treatment of Transactions) Order 1992, SI 1992/630 in order to ensure that SI 1992/630 cannot be exploited by government departments in order obtain a full refund of VAT on their employees’ own private vehicles.

HMRC announced on 9 September 2021 that it is offering a limited number of agents the opportunity to try out a more efficient VAT refund application service until 30 November 2021.

These Regulations amend the Indirect Taxes Regulations (SI 2017/1215) reflect changes made to Schedule 17 to the Finance (No. 2) Act 2017 by the Finance Act 2021.

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.

HMRC has updated its guidance with additional information in section 6 to reflect changes to the VAT treatment of distance selling between Northern Ireland and the EU with effect from 1 July 2021.

HMRC has updated its guidance with information about unincorporated associations and clubs, and payment of corporation tax.

These Regulations amend the VAT Regulations (SI 1995/2518) to extend to VAT registered entities with taxable turnover below the VAT registration threshold the scope of an existing requirement to keep digital records and submit VAT returns to HMRC using compatible software.

The government spending plans are to be set out at the Spending Review on 27 October 2021 alongside an Autumn Budget.

HMRC has updated its guidance on accounting for import VAT on the VAT return, to address a problem with monthly VAT statements which has caused difficulties for businesses which use simplified declarations for imports.

Jamaica and Ukraine have committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2022 and 2023 respectively.

Following a short consultation from 20 July 2021, the government has confirmed that it will proceed to make The Value Added Tax (Treatment of Transactions) (Revocation) Order 2021 with no changes.

The Law Society reports that HMRC has confirmed that an existing VAT concession for counsel’s fees remains in place at present but is under review.