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This order amends SI 2023/68 The Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order 2023, which comes into force on 1 May 2023 and allows businesses to claim a VAT related payment on eligible second-hand motor vehicles that they buy in Great Britain and move to Northern Ireland or the EU after 30 April 2023 with the intention of selling them.

This Order appoints 1 May 2023 as the date on which late payment interest on sums due to HMRC and repayment interest on sums due to be paid by HMRC will apply to amounts payable under or by virtue of the Value Added Tax (Margin Schemes and Removal or Export of Goods: VAT-related Payments) Order, SI 2023/68.

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

This Order amends VATA 1994, Sch 9, Pt II, Group 7, Item 3 to extend the scope of exemption for healthcare to include medical services carried out by staff directly supervised by registered pharmacists in the United Kingdom.

This Order extends to Northern Ireland from 1 May 2023 the temporary VAT zero rate for installation of energy-saving materials (ESMs) that was introduced in Great Britain on 1 April 2022 and which applies until 31 March 2027.

HMRC has launched a technical consultation seeking views on draft regulations to amend the VAT Regulations 1995 (

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

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Supreme Court considered an appeal relating to whether the development financier legislation at

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

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

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

HMRC has updated its guidance on how to account for import VAT on a VAT Return if postponed VAT accounting is used.

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

HMRC has published three new guidance notes on charging VAT on goods sold direct to customers in the UK.

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

HMRC has published a new Brief setting out a change to the VAT treatment of leisure services provided by local authorities.

HMRC has published a new Brief on its conclusions and actions taken following the VAT and value shifting consultation. In addition, VAT Notice 700 (VAT Guide) has also been updated.