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HMRC has published a new COP9 Code of Practice and updated its guidance on what happens if the offer of using the Contractual Disclosure Facility is accepted.

HMRC has published Agent Update issue 109 (14 June 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Chancellor has put forward several amendments, including two new clauses, which will be considered in the House of Commons at Report Stage on 20 June 2023 (rescheduled from the original 19 June date).

The OECD Forum on Tax Administration (FTA) launches peer-to-peer support for developing countries on the implementation of the Two-Pillar.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has published a new guidance page on how to deal with an employment related security (ERS) penalty.

HMRC has launched a consultation seeking views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector.

HMRC has updated its standard for agents to clarify the legal position on assignments of income tax repayments received after 15 March 2023.

HMRC has launched a consultation seeking views on the proposal to introduce a voluntary standard for customs intermediaries, with the aim of improving the quality of service across the sector.

The government has further extended the voluntary National Insurance (NI) contribution deadline to 5 April 2025 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

HMRC is writing to UK residents named in the leaked Pandora Papers to give them the chance to correct their tax affairs.

The Chartered Institute of Taxation (CIOT) has responded to the HM Treasury consultation on Reserved Investors Fund (RIF).

The National Audit Office (NAO) has published a report, Progress with Making Tax Digital. The report considers progress to implement Making Tax Digital, and whether HMRC’s latest plans provide confidence that the programme will deliver value for money.

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.

12 June 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations amend the Plastic Packaging Tax (General) Regulations, SI 2022/117 to make a change to the way in which tax credits are claimed in respect of Plastic Packaging Tax (PPT) by specifying how they must be accounted for in a PPT return.

Details of updates to HMRC import, export and customs guidance for the period from 5 June 2023 to 12 June 2023.

The CIOT has responded to the HM Treasury (HMT) consultation on the taxation of environmental land management and ecosystem service markets.

HM Treasury has announced that the Energy Profits Levy, which puts a marginal tax rate of 75% on North Sea oil and gas production, will remain in place until March 2028. The tax rate will fall back to 40%, the rate before the Energy Profits Levy was introduced, when the oil and gas prices consistently return to normal levels for a sustained period.

HMRC’s Stakeholder Digest (8 June 2023) provides a round-up of recent news and updates