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

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 13 February 2023

A consultation has been launched seeking views on these draft regulations, which relate to the first phase of changes under the Alcohol Duty Review measure and support the new primary legislation previously published.

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 CIOT has responded to the HM Treasury consultation on VAT treatment of fund management services.

The Stamp Duty Land Tax (Temporary Relief) Bill received Royal Assent on 8 February 2023.

HMRC has published the outcome and summary of responses to the consultation on an online sales tax (OST). The Government has decided not to proceed with such a tax.

The CIOT urges the Government to review 鈥渦nfair鈥� repayment interest rates, with taxpayers facing late payment bills from HMRC up to 17 times higher than what is returned to those who have overpaid.

HMRC has updated its guidance on Working through an umbrella company.

HMRC has published a new manual on its Litigation and Settlement Strategy.

The CIOT has responded to the OECD consultations on Pillar Two 鈥� GloBE Information Return and Tax Certainty for the GloBE Rules.

These Regulations make modifications for the purposes of applying the correct tax treatment to public service pension schemes which are affected by the rectification of discrimination provisions contained in the Public Service Pensions and Judicial Offices Act 2022.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 30 January 2023 to 6 February 2023

6 February 2023 - 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 new guidance on reportable cross-border arrangements under the Mandatory Disclosure Rules (MDR).

HMRC is increasing the late payment rate of interest to 6.5%, and the repayment interest rate to 3% from 21 February 2023. Interest on quarterly instalment payments of corporation tax is also increased from 13 February 2023.

OEDC has published a Manual on the Handling of Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs), in line with the Forum on Tax Administration's (FTA) tax certainty agenda.

This Order states the annual chargeable amounts of the annual tax on enveloped dwellings for chargeable periods beginning on or after 1 April 2023.

HMRC has updated its guidance on records keeping and accounts for Plastic Packaging Tax.