½Û×ÓÊÓƵ

HMRC has issued instructions via the Joint Forum on Expatriate Tax and National Insurance Contributions on the filing on Appendix 7A and Appendix 7B returns.

HMRC has updated a page in its Uncertain Tax Treatment by Large Businesses manual by giving the force of law to updated guidance that details the content of a notification. New guidance has also been published on notifying HMRC about an uncertain amount of corporation tax, income tax (including PAYE) or VAT.

To coincide with the introduction of plastic packaging tax on 1 April 2022, HMRC has updated its guidance on registration, with new sections added for partnerships and other entities for which the online registration service is not currently available.

The

HMRC has updated its guidance on which packaging is subject to plastic packaging tax (PPT) to provide further clarification to businesses on pre-consumer plastic.

HMRC guidance reminds first-time licence applicants for taxi, private hire and scrap metal licences to confirm to licencing authorities that they are aware of their tax responsibilities.

These Regulations increase the maximum amount of Employment Allowance from £4,000 to £5,000 for the tax year 2022-23 and subsequent tax years.

These Regulations amend the Valuation for Rating (Plant and Machinery) (England) Regulations, SI  2000/540 and Schedule 6 of the Local Government Finance Act 1988. These Regulations will implement an exemption from non-domestic rates for plant and machinery used in connection with renewable generation and plant and machinery used for storage, such as rooftop solar panels and battery storage used with renewables and electric vehicle charging points (EVCP). The exemption will apply from 1 April 2022 until 31 March 2035.

The Department for Levelling Up, Housing and Communities has published the n Green Freeports in Scotland bidding prospectus which gives details on the Green Freeport model and sets out how bidders can apply in Scotland.

This Order states the annual chargeable amounts of the annual tax on enveloped dwellings (ATED) for chargeable periods beginning on or after 1 April 2022.

The OECD has released a standardised IT-format to support the electronic reporting and automatic exchange of information collected under the OECD's Model Reporting Rules for Digital Platforms.

HMRC has updated its guidance to reflect the new rates for the Primary Class 1 National Insurance contributions, car advisory fuel rates for 1400cc or less and the employment allowance.

These Regulations amend the National Minimum Wage Regulations, SI 2015/621 to increase rates of the National Living Wage (NLW) and National Minimum Wage (NMW) in line with the recommendations of the Low Pay Commission.

The Presidents of the Employment Tribunals in England & Wales and Scotland have issued a fifth addendum to their guidance on Employment Tribunal awards for injury to feelings and psychiatric injury. The updated presidential guidance increases the Vento bands for making awards for injury to feelings in discrimination claims so that it is aligned with changes to the Retail Price Index All Items Index, which was released on 23 March 2022.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

These Regulations make a consequential amendment to the Income Tax (Construction Industry Scheme) Regulations, SI 2005/2045 to include reference to statutory parental bereavement pay payable in Northern Ireland (NI) to bring Northern Ireland in line with Great Britain.

These Regulations provide for the extension to Scheme Pays information and reporting deadlines where there has been a retrospective change of facts affecting an individual's pension input amount and their annual allowance.

The Chartered Institute of Taxation (CIOT) and the Stamp Taxes Practitioners Group (STPG) have jointly responded to the Welsh Government’s consultation on local variation to Land Transaction Tax (LTT) rates for second homes, short-term holiday lets and potentially other additional residential properties.

HMRC has updated its guidance with the inclusion of a new section ‘what not to include in your OSS VAT Return'.

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 28 March 2022