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Writing to the Treasury Committee, the Chancellor has announced his intention to deliver his medium-term fiscal plan on 31 October, rather than 23 November.

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.

10 October 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its 鈥楶AYE for Agents online service鈥� guidance to include information on using the Employer Liabilities and Payments service.

These Regulations revise the land transaction tax bands and rates for residential property transactions from 10 October 2022.

Many UK businesses will be released from reporting requirements and other regulations in the future due to a change in the UK definition of 鈥楽ME鈥�.

The OECD has published a new manual on Bilateral Advance Pricing Arrangement (BAPAs).

The Northern Ireland Department of Finance is seeking formal engagement on the recommendations made by the Independent Fiscal Commission in its report 'More Fiscal Devolution for Northern Ireland?鈥�. The consultation closes on 29 November 2022.

HMRC has published a new VAT notice 733 on the Flat Rate Scheme for small businesses

HMRC has published new guidance on paying Income Tax and National Insurance Contributions (NIC) for individuals who arrive in the UK but are still working for an employer in Ukraine.

Mongolia has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting. South Africa has also deposited its instrument of ratification for the BEPS convention.

HMRC has published several new guidance pages to its 鈥淕uidelines for Compliance鈥�.

The OECD is seeking public comments on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

HMRC has published a new GAAR Advisory Panel opinion on Stamp Duty Land Tax arrangements in relation to the sale and purchase of a residential property, involving an alternative finance agreement and a lease agreement.

HMRC has updated VAT notice 731 to include information about the VAT domestic reverse charge.

The EU Council has placed Anguilla, The Bahamas and the Turks and Caicos Islands on the EU list of non-cooperative jurisdictions for tax purposes (Annex I) over concerns that these jurisdictions, which all have a zero or nominal only rate of corporate income tax, are attracting profits without real economic activity and have not adequately addressed recommendations of the OECD Forum on Harmful Tax Practices which they committed to earlier this year. This increases the number of jurisdictions on the so-called blacklist to 12. The others are: American Samoa, Fiji, Guam, Palau, Panama, Samoa, Trinidad and Tobago, US Virgin Islands, Vanuatu. Turks and Caicos Islands is now listed for the first time. The Bahamas was already once listed in 2018, and Anguilla once in 2020.

HMRC has published a reminder that businesses will no longer be able to use their existing VAT online account to submit VAT returns from 1 November 2022

The Treasury Committee tweeted that the Chancellor has agreed to bring forward the date of the next fiscal event, originally scheduled to take place on 23 November, to some time in October. However, the Chancellor himself seemed to dispute this, noting in an interview that the Medium-Term Fiscal Plan will take place on 23 November.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 26 September 2022 to 3 October 2022.

Regulations are expected to be laid in time to ensure the exemption continues past 1 January 2023 when it otherwise had been due to expire.