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These Regulations extend the end date of the Customs (Managed Transition Procedure) (EU Exit) Regulations 2019 (SI 2019/487) from 31 December 2021 to 31 December 2022 and set out how VAT registered businesses making customs declarations by conduct on importation account for import VAT.

The Council of the European Union has reached an agreement on a proposal to update the rules for value added tax (VAT) rates for goods and services. The proposal offers Member States more flexibility and equality supporting the EU’s green, digital and public health priorities. The Council of the EU awaits the European Parliament’s opinion on the proposal to formerly adopt the new directive by March 2022.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has updated its plastic packaging tax guidance on creating invoices to state that the requirement to include a statement with an invoice to show that Plastic Packaging Tax has been paid, which was due to commence in April 2022, will be delayed. The update also includes guidance on transferring a registered plastic packaging business as a going concern and the temporary treatments available when the person responsible for dealing with Plastic Packaging Tax dies, becomes incapacitated or becomes insolvent.

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

Over 30 documents were published on the inaugural ‘Tax Administration and Maintenance day’ signifying the start of a period of consultation and evaluation. Our summary document details the key announcements.

29 November 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 guidance on registering for Plastic Packaging Tax to add more information in relation to creating invoices and charging VAT.

HMRC has published new guidance for businesses on the VAT Import One Stop Shop (IOSS) regime.

22 November 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 guidance on accounting for import VAT on the VAT return to add information on how to adjust errors.

HMRC has published Agent Update issue 90 (November 2021) providing a round-up of recent developments for tax agents and advisers.

The Treasury has announced that Tax Administration and Maintenance Day will be on 30 November 2021.

The Chartered Institute of Taxation (CIOT) has responded to the Treasury Committee’s inquiry into the Autumn Budget and Spending Review 2021.

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

Finance Bill 2022 was published on 4 November 2021.

HMRC has updated its guidance on reporting and paying VAT on distance sales of goods from Northern Ireland to cover businesses whose turnover is below the UK VAT registration threshold.

The government announced at Autumn Budget 2021 that the import of dental prostheses by (or on behalf of) registered dentists or registered dental care professionals would be exempt from VAT, applied retrospectively to 1 January 2021. HMRC has now published a new VAT Brief which explains the changes, how businesses can claim repayment of any overpaid import VAT paid after 1 January 2021, and how businesses can declare the correct VAT value for imports of dental prostheses.

The Department for Business, Energy & Industrial Strategy, HM Treasury and HMRC have jointly launched a consultation to seek views on the introduction of a corporate UK re-domiciliation regime to support companies seeking to relocate to the UK.

HM Treasury has launched a consultation on the new alcohol duty system including overall proposals and some specific points of policy where the government are looking for further input. The consultation closes on 18 November 2022.