Weekly roundup of HMRC post-Brexit import, export and customs guidance: 30 January 2023

Published on: 30 January 2023

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its import, export and customs guidance to reflect the post—Brexit regime. The update covers the period from 23 January 2023 to 30 January 2023.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

Popular Articles

Personal Tax

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

14 Jul 2020 11:44 | Produced by Tolley Read more

Employment Tax

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

14 Jul 2020 12:14 | Produced by Tolley Read more

Personal Tax

Gilts

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14 Jul 2020 11:48 | Produced by Tolley Read more

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