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HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

HMRC has published a new Brief setting out a change to the VAT treatment of leisure services provided by local authorities.

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.

6 March 2023 - 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 28 February 2023 to 6 March 2023.

HMRC has updated its guidance to provide information on how to get a paper form to report Capital Gains Tax on UK property or land.

HMRC has published a new Brief on its conclusions and actions taken following the VAT and value shifting consultation. In addition, VAT Notice 700 (VAT Guide) has also been updated.

HMRC has published a policy paper to help relevant entities understand how the Economic Crime Levy (ECL) will work and how they will be affected.

These Regulations increase the annual rates of Working Tax Credit and Child Tax Credit from 6 April 2023, and the weekly rate of Child Benefit and Guardian’s Allowance from 10 April 2023.

These Regulations increase the flat-rate weekly amounts of Class 2 and Class 3 National Insurance contributions from 6 April 2023, and confirm that Class 1 earnings limits and thresholds are unchanged.

This instrument increases the official rate of interest applicable under FA 1989, s 178 from 6 April 2023.

HMRC has updated its VAT notice on which live animals and animal foods or feeding stuffs are zero-rated for VAT.

The CIOT has published its comments on the HMRC draft guidance on Research and Development (R&D) tax reliefs.

HMRC has updated various guidance notes on Employment related share schemes.

This instrument amends regulations which stipulate the information HMRC may deliver to taxpayers electronically.

HMRC has published pension schemes newsletter 147.

HMRC has published new guidance detailing the rates and thresholds for employers operating a payroll or providing expenses and benefits to their employees. These rates and allowances apply from 6 April 2023 to 5 April 2024.

The first late-payment penalty for income tax due by the 31 January 2023 self-assessment deadline will be levied on amounts of tax still outstanding on 3 March.

On 27 February 2023, details of the Windsor Framework were revealed. The Framework aims to address issues with the application of the Northern Ireland Protocol, including trade friction.