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HMRC has published new guidance on how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.

HMRC has published new guidance for businesses that are registered for the VAT Import One Stop Shop (IOSS).

These Regulations, together with the Value Added Tax (Amendment) (EU Exit) Regulations 2021 (SI 2021/715), make amendments to VAT legislation to address errors and omissions identified as a result of a review of the EU exit legislation.

These Regulations provide for 29th June 2021 to be the appointed day for the commencement of paragraphs 8 and 13 of Schedule 11 to the Finance Act 2020.

The Association of Taxation Technicians (ATT) has shared an update from HMRC concerning about the interaction between the UK Property Reporting Service and self-assessment, particularly in the case where an individual has been charged (and paid) more CGT following the in-year report of their disposal via the service than is due under self-assessment and is now seeking a refund.

These Regulations, together with the Value Added Tax (Amendment) (EU Exit) Regulations 2021 (SI 2021/715), make amendments to VAT legislation to address errors and omissions identified as a result of a review of the EU exit legislation.

HMRC has updated VAT Notice 707 with information in relation to the conditions to use the personal export scheme for zero-rating  the supply of a motor vehicle that is removed from the UK by the purchaser.

In the Treasury minutes published on 28 June 2021, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2019–2021 on environmental tax measures.

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

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.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 21 June 2021 to 28 June 2021.

The National Insurance Contributions (NIC) Bill 2021-22 has passed the Committee stage without amendment.

The Global Forum has published new peer review reports assessing the legal and regulatory framework against the international standard on transparency and exchange of information on request (EOIR) for Antigua and Barbuda, Argentina, the Russian Federation, South Africa and Ukraine.

HM Revenue and Customs (HMRC) has published newsletter 130, informing stakeholders of the latest news regarding pension schemes.

In communication with stakeholders, R3 President, Colin Haig, has published the response from the Secretary of State for Business, Energy & Industrial Strategy (BEIS) to a letter sent by R3 and the Institute of Directors on HM Revenue & Custom’s (HMRC) role in supporting business rescue. Haig highlighted positive responses in the letter including that HMRC 'is building its resources to be able to respond to an increased number of rescue proposals in the near future' and 'using insolvency to enforce payment will remain a last resort. A flexible approach will be taken with those companies who engage with HMRC, with a view to bringing their debt into a managed arrangement. I understand that HMRC will soon be updating their approach to enforcement that is set out on gov.uk.' R3 has said that it will continue to work closely with officials and others to ensure that these points become a reality. Haig has further said that they are aware of 'ongoing practical issues' relating to 'repayment delays, tax clearances, and creditor engagement issues' and have said that the R3 is 'working hard with our tax working groups and HMRC liaison officer to see these matters addressed'.

HMRC has published new versions of its notices on Bingo Duty (Excise Notice 457) and Lottery Duty (Excise Notice 458) setting out how duty is charged and who is liable to pay.

HMRC has updated its bi-monthly magazine for June 2021 to provide the latest information for employers and agents on the deadline of 30 June 2021 which applies to both the EU Settlement Scheme and the Small to Medium Enterprise (SME) Brexit Support Fund.

The First-Tier Tribunal (FTT) has updated its guidance on delivering PDF bundles for use in hearings in the Tax Chamber.

The European Commission has published guidance to help businesses to start their preparation for the new EU-wide VAT e-commerce rules that will come into force on 1 July 2021.

The OECD has released a new report related to the model reporting rules for digital platforms including both an international exchange framework and an optional module for the sale of goods and the rental of means of transportation.