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The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation: 'VAT energy saving materials relief - improving energy efficiency and reducing carbon emissions'.

HMRC’s Stakeholder Digest (25 May 2023) provides a round-up of recent news and updates.

HMRC has published Agent Update issue 108 (24 May 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The CIOT has published its comments on the draft regulations on VAT provisions for drink deposit return schemes.

HMRC has published two new guidance notes on the second-hand motor vehicle payment scheme.

HMRC is increasing the late payment rate of interest to 7%, and the repayment interest rate to 3.5% from 31 May 2023. Interest on quarterly instalment payments of corporation tax is also increased from 22 May 2023.

The Retained EU Law (Revocation and Reform) Bill will now not automatically remove remaining retained EU law and EU-derived secondary legislation on 31 December 2023.

HMRC’s Stakeholder Digest (11 May 2023) provides a round-up of recent news and updates.

HMRC has launched a technical consultation seeking views on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of Plastic Packaging Tax.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 March 2023.

HMRC has updated its tax agents guidance to clarify when a tax agent must have an agent service account.

This brief details a change to the VAT treatment of medical services carried out by non-registered staff directly supervised by pharmacists from 1 May 2023.

HMRC has updated its VAT notice on installing energy-saving materials and grant-funded heating equipment.

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

A notice (which has the force of law) has been published in relation to the record keeping requirements and method of claiming a VAT related payment on eligible second-hand motor vehicles that are bought in Great Britain and moved to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

These Regulations amend the Indirect Taxes (Notifiable Arrangements) Regulations, SI 2017/1216 to ensure that the description of certain Value Added Tax (VAT) avoidance arrangements concerning offshore supplies, include transactions between members of the same VAT group.

The UK government published various tax policy consultations and other updated documents on 27 April 2023.

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2023.

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

HMRC’s Stakeholder Digest (20 April 2023) provides a round-up of recent news and updates.