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

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 4 October 2021 to 11 October 2021.

Major reform of the international tax system agreed in principle at the OECD will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

The Chartered Institute of Taxation (CIOT) has published an update that HMRC has extended its agent view of employer liabilities and payments to agents with up to 2,000 clients.

HMRC has published new guidance detailing how it deals with taxpayers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice.

HMRC has added the UK-San Marino Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK-Macao Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK- St Vincent and the Grenadines Tax Information Exchange Agreement (TIEA) to its international treaty collection.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

HMRC has updated its various guidance on tourism and hospitality to remind taxpayers that the temporary reduced rate of VAT for tourism and hospitality has been extended.

HMRC has published a new VAT Brief which explains HMRC's revised policy on the meaning of ‘entire interest’ in the context of the VAT treatment of the construction self-supply charge.

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

HMRC has added the UK-Bahamas Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK-Dominica Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has updated its guidance on plastic packaging tax with more information for businesses to prepare themselves for when it comes into effect from 1 April 2022.

The Subsidy Control Bill 2021–22, which will introduce a regime in the UK to replace the EU state aid rules, is currently passing through Parliament.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

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

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 27 September 2021 to 4 October 2021.