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HMRC has published a new VAT Brief to clarify that supplies of electric vehicle charging through charging points in public places are charged at the standard rate of VAT and to explain when input tax can be recovered for charging electric vehicles for business purposes.

HMRC has published new guidance setting out steps to calculate a worker’s statutory payment entitlement where the worker’s intermediary has received amounts net of income tax and Class 1 primary national insurance contributions (NICs) under the off-payroll working rules.

24 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 17 May 2021 to 24 May 2021.

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 OTS has published its second report on its Capital Gains Tax Review which considers a range of key practical, technical and administrative Capital Gains Tax issues.

The ATT has shared an update from HMRC on the incorrect messages that agents are receiving when attempting to file VAT returns for non-MTD clients.

HMRC has updated its guidance with information on the new requirements for a trust registered before 4 May 2021.

HMRC has published the May 2021 edition of the HMRC Trusts and Estates Newsletter.

HMRC has published a new specific manual dealing with the new trust registration requirements.

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

OECD has published an opinion on interpretation and implementation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) approved by the conference of the Parties to the MLI.

HMRC has published an update for businesses that deferred VAT payments last year to join the new online payment scheme before 21 June 2021.

HM Courts & Tribunals Service (HMCTS) has published guidance for members of the public and probate professionals to apply for probate online and includes an update on how HMCTS is planning to enhance the service through 2021. With 30,000 online applications submitted since July 2018 and 4,466 probate firms registered with the service, HMCTS is looking to advance it further with several improvements such as accepting digital applications by trust corporations and removing the requirement for solicitors to have their clients sign the Statement of Truth.

HMRC has published updated versions of Self-Employment Income Support Scheme (SEISS) factsheets CC/FS11a and CC/FS47.

HMRC has updated its self-employment income support scheme (SEISS) guidance explaining when and how to tell HMRC about a tax return amendment if it affects the eligibility to, or amount of, a grant.

The UK Government has published a further batch of amendments to the Finance Bill, which are to be considered at Report Stage on 24 May 2021.

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

17 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.