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New legislation introduces the long-anticipated VAT margin scheme for second-hand motor vehicles bought in Great Britain and removed to Northern Ireland or exported to the EU for resale, side-stepping the restriction on second-hand margin schemes in the Northern Ireland Protocol.

HMRC has updated its guidance to add information on how to change the group representative member.

These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, SI 1992/3156 and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, SI 2020/1559 for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union.

HMRC has published new guidance dealing with partial exemption for insurers.

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

The government has published details of proposed changes to various EU regulations/Directives.

HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

The Order specifies four Corporate Joint Committees that are entitled to claim refunds of VAT charged on goods and services when purchased for their non-business activities.

HMRC has published a new Brief on changes to the option to tax notification process from 1 February 2023.

HMRC has updated the ‘Importers of plastic packaging’ section to show that certain types of reusable packaging will not be subject to Plastic Packaging Tax if they are imported into the UK under the Temporary Admission procedure.

Finance Act 2023

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

The Autumn 2022 Finance Bill has been scheduled to receive Royal Assent on Tuesday 10 January 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 December 2022.

HMRC has updated its guidance on Making Tax Digital for VAT.

HMRC’s Stakeholder Digest (21 December 2022) provides a round-up of recent news and updates.

HMRC has published multiple guidance notes on changes to VAT penalties and interest charges.

HMRC has published Agent Update issue 103 (December 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers

We understand that following a consultation with members of the Land & Property Liaison Group, HMRC has decided to proceed with changes to the administrative process for option to tax notifications.