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

HMRC’s Stakeholder Digest (28 September 2022) provides a round-up of recent news.

HMRC has published a new factsheet CC/FS71 Compliance checks: information notices on penalties for facilitating avoidance schemes involving non-resident promoters.

The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.

HMRC has updated VAT Notice 701/19 to include information about the VAT reverse charge measures for wholesale gas and electricity, and construction services and more detail about supplies of hydrogen gas.

HMRC has updated VAT Notice 700/12 to include in 4.6 on ‘reverse charge accounting’ more goods and services where the reverse charge applies, and the VAT return boxes businesses need to complete.

HM Treasury has fully indemnified the Bank of England's intervention to restore orderly markets.

HMRC has updated various guidance on Making Tax digital for VAT.

HMRC has updated its guidance on uncertain tax treatment.

HMRC has updated various sections in the VAT notice to include additional conventional advertising media, businesses to include in the meaning of ‘general public’ and range of digital advertising situations that qualify for standard and zero rate of VAT.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated VAT Notice 701/1 to add information in relation to the stage 2 test.

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

HMRC has published several guidance pages relating to HMRC online services for agents.

HMRC has updated its plastic packaging tax (PPT) return guidance to provide details on amending a previous tax return.

Museums and Galleries are being urged to apply for VAT refunds to support opening free of charge as part of plans to boost visitor numbers and give more people access to arts and culture.

HMRC’s Stakeholder Digest (1 September 2022) provides a round-up of recent news.