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Weekly roundup of HMRC manual changes: 7 November 2022

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

07 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on MTD for VAT regime

HMRC has updated a number of VAT notices to include information about submission of returns under making tax digital for VAT.

02 Nov 2022 00:00 | Published by a Tolley Value Added Tax expert

Uber settles VAT issue

Uber has confirmed that, on 31 October 2022, it settled all outstanding HMRC VAT claims related to periods prior to its model change on 14 March 2022.

02 Nov 2022 00:00 | Published by a Tolley Value Added Tax expert

Viewing online forms in full before completion

HMRC has launched a new service allowing HMRC online gForms to be viewed in full before completion.

01 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated VAT Notice 714: Young children's clothing and footwear

HMRC has updated VAT notice 714 paragraph 4.4.2 to include information about children’s face masks.

31 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

HMRC Stakeholder Digest: 27 October 2022

HMRC’s Stakeholder Digest (27 October 2022) provides a round-up of recent news.

28 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Chancellor pushes back the fiscal statement to 17 November 2022

The Chancellor has announced that the economic statement which was due on 31 October 2022 will now take place on 17 November 2022.

26 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 25 October 2022

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

25 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Prime Minister Sunak takes office

Rishi Sunak has taken office as the UK’s next Prime Minister following Liz Truss’s resignation.

25 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Revenue and Customs Brief 11 (2022): VAT and children’s face masks

HMRC has revised its position regarding VAT relief on the sale of children’s face masks.

25 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

New HMRC guidance: Secondary liability and assessment notices and joint and several liability notices for Plastic Packaging Tax

HMRC has published new guidance on secondary and joint and several liability and when businesses may be liable for unpaid Plastic Packaging Tax.

20 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

Updated VAT Notice 735: Domestic reverse charge procedure

HMRC has updated VAT Notice 735 in two areas.

19 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

HMRC guidance on what to do if a tax agent’s business is changing

HMRC has published new guidance on what tax agents need to tell HMRC if their business is changing in some way.

19 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated VAT Notice 723A: Refunds of UK VAT for non-UK businesses

HMRC has updated its VAT notice 723A to include new sections on electronic submission of claims and postal claims.

18 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

Agent Update: Issue 101

HMRC has published Agent Update issue 101 (October 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

18 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 17 October 2022

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

18 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

New Chancellor announces reversal of mini-Budget tax measures

Chancellor Jeremy Hunt has announced a reset of government fiscal policy, reversing ‘almost all the tax measures’ from the mini-Budget.

17 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 14 October 2022

HMRC’s Stakeholder Digest (14 October 2022) provides a round-up of recent news.

17 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on plastic packaging tax

HMRC has updated its plastic packaging guidance with more information and examples on what packaging is exempt from the tax. A new section has also been added providing information about deferring payment of the tax or claiming a credit.

12 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

Updated VAT Notice 708: Buildings and construction

HMRC has updated its VAT Notice 708: Building and construction guidance to include details on the VAT domestic reverse charge.

11 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

Popular Articles

Enterprise investment scheme tax relief

Enterprise investment scheme tax reliefOverview of EIS tax reliefsThe enterprise investment scheme (EIS) offers significant tax reliefs to encourage individuals to invest money in qualifying shares issued by qualifying unquoted companies. The scheme is designed to encourage investment in small,

14 Jul 2020 11:36 | Produced by Tolley Read more Read more

Exemption ― burial and cremation

Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements

14 Jul 2020 11:38 | Produced by Tolley Read more Read more

Entity classification

Entity classificationImplications of entity classificationIf a subsidiary is established, it is important to determine how it will be treated for UK tax purposes as this will determine the basis on which it is taxed. A subsidiary may either be transparent (like a partnership, where the individual

14 Jul 2020 11:37 | Produced by Tolley Read more Read more