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HMRC has published new guidance dealing with partial exemption for insurers.

HMRC has updated its guidance on gift aid to clarify when donations may incur an administration fee and when these fees are treated as charitable expenditure.

23 January 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 the penalty charge for failure to register or maintain trust details.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 16 January 2023 to 23 January 2023.

The government has published details of proposed changes to various EU regulations/Directives.

HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its spotlight on tax avoidance arrangements seeking to avoid corporation tax, income tax and national insurance contributions by using unfunded pension arrangements.

This instrument implements the Organisation for Economic Co-operation and Development’s (OECD) Model Mandatory Disclosure Rules (MDR) for Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures.

The Order increases the blind person’s allowance and married couple’s allowance for the 2023-24 tax year.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 9 January 2023 to 16 January 2023.

16 January 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.

The Order specifies four Corporate Joint Committees that are entitled to claim refunds of VAT charged on goods and services when purchased for their non-business activities.

A consultation has been launched seeking views on simplification of the UK’s R&D tax relief system. The consultation closes on 13 March 2023.

HMRC has updated its guidance on Annual Tax on Enveloped Dwellings.

The ICAEW has shared an update from HMRC in relation to employees and the self-employed working across borders.

HMRC has published a new Brief on changes to the option to tax notification process from 1 February 2023.

HMRC has updated its guidance on standards for agents where they represent or give advice to taxpayers.