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HMRC has updated its guidance on the VAT deferral new payment scheme to cover penalties and interest that may be charged where businesses fail to pay the deferred VAT in full.

12 April 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 published further new/updated guidance for imports, exports and customs to reflect the Post-Brexit regime. The update covers the period from 6 April 2021 to 12 April 2021.

HM Treasury has made a Treasury Direction setting out the functions of HMRC for payments under the Coronavirus support scheme for working households receiving tax credits.

Further Treasury Direction in relation to SEISS published amid coronavirus (COVID-19). The Chancellor has made a further Treasury Direction in relation to the fourth grant under the Self-Employment Income Support Scheme (SEISS) which was established amid the coronavirus (COVID-19) pandemic.

The European Commission proposes to exempt from VAT goods and services made available by EU bodies and agencies to Member States and citizens during times of crisis.

HMRC has updated its Coronavirus Job Retention Scheme (CJRS) guidance to include information on employee reference dates, the new maximum wage rates and claim dates.

The Chancellor has made a further Treasury Direction in relation to the fourth grant under the Self-Employment Income Support Scheme (SEISS) which was established amid the coronavirus (COVID-19) pandemic.

The Chartered Institute of Taxation (CIOT) has shared an ‘HMRC Stakeholder Digest’ on behalf of HMRC that provides a round-up of its latest news and updates.

The Organisation for Economic Cooperation and Development (OECD) Secretary-General has published an updated Tax Report, providing an overview of the latest developments on the OECD's international tax agenda and the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes since February 2021.

The Chartered Institute of Taxation (CIOT) and the Institute of Chartered Accountants of Scotland (ICAS) are calling on Scotland’s political parties to improve public awareness of devolved taxation in the next Scottish Parliament, as a new poll shows that a third of Scots are unaware that the Scottish Parliament has made changes to the tax system.

The National Insurance contributions holiday for businesses which employ armed forces veterans came into force on 6 April 2021.

The Ministry of Justice has published the government’s response to the Independent Review of Administrative Law (IRAL). Fourteen government departments responded to the review and focused responses on the following topics — codification, justiciability, grounds for review, remedies, impact on decision making, costs proportionality, immigration and asylum, the judgment in Cart (

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

The Treasury launched the Recovery Loan Scheme on 6 April 2021. The Scheme will provide financial support to UK businesses as they recover from the coronavirus pandemic.

These Regulations make technical amendments to the Trade Preference Scheme (EU Exit) Regulations 2020 (SI 2020/1438).

HMRC has published new guidance on when and how non-UK resident purchasers of property in England and Northern Ireland can apply for a repayment of Stamp Duty Land Tax from 1 April 2021.

HMRC has updated its guidance to reflect changes introduced to the Construction Industry Scheme (CIS) to prevent abuse of the CIS set-off process, which applies to sub-contractor companies from 6 April 2021.

HMRC has published further new/updated guidance for imports, exports and customs to reflect the post-Brexit regime. The update covers the period from 30 March 2021 to 5 April 2021.