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The Northern Ireland Protocol Bill, published on 13 June 2022, aims to amend the operation of the Northern Ireland Protocol in the domestic law of the UK. It will disapply elements of the Protocol, and provide delegated powers to Ministers to make new law in connection with the Protocol, including where provision ceases to have effect in the UK. Additionally, the Bill will provide delegated powers for Ministers to provide that other provisions of the Protocol should cease to have effect in the UK, as well as to implement any agreement with the European Union regarding the Protocol.

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

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

HMRC has announced a change of policy regarding how it will identify whether an activity is a business activity for VAT purposes.

HMRC has published new factsheet CC/FS69 with information for VAT registered businesses on how to avoid penalties for Making Tax Digital for VAT.

30 May 2022 - 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 to reflect that from 1 July 2022 businesses registered or liable to be registered for VAT will no longer need to report information about sales of mobiles or computer chips in the UK.

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

HMRC has published Agent Update issue 96 (May 2022) providing a round-up of recent developments for tax agents and advisers.

The President of the First-tier Tax Tribunal (FTT) published a new Practice Direction, which takes effect from 1 June 2022, and gives guidance to the FTT on the types of cases that should normally be allocated to the four categories set out in rule 23 of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 (FTT Rules),

HMRC has updated its guidance with information on accounting for VAT on goods sold on board ferries between Great Britain and Northern Ireland.

HMRC has updated its guidance with information about what businesses should do if they make supplies that are exempt from VAT when moving goods from Great Britain to Northern Ireland.

HMRC has updated its guidance with more information about what businesses should do if they are moving their own goods from Northern Ireland to Great Britain.

HMRC has updated its guidance with more information about sales of goods by members of a UK VAT group.

These Regulations amend the Value Added Tax Regulations 1995 by revoking regulations 23A to 23D which require businesses registered for VAT to submit a sales statement to HMRC on certain goods subject to a domestic reverse charge. These statements are known as reverse charge sales lists and by removing this requirement, businesses will no longer have to compile and submit information on a regular basis about their sales of mobile phones and computer chips.

HMRC has updated its guidance on valuing goods when working out the VAT due when importing goods into the UK with a new section on moving goods into Northern Ireland.

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

HMRC has published a new VAT brief which clarifies HMRC’s position in relation to making a claim under the DIY Housebuilders Scheme, following the First-tier Tribunal’s decision in the case of Andrew Ellis and Jane Bromley.

Opening the 2022–23 Parliamentary session on 10 May 2022, the Queen's Speech set out the UK Government's legislative priorities including the following:

HMRC has published new guidance with information on the new VAT penalties and interest charges that will apply to everyone submitting VAT returns for accounting periods starting on or after 1 January 2023.