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HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 9 August 2021 to 16 August 2021.

Barbados has joined the two-pillar plan to reform the international taxation rules to ensure that multinational enterprises pay a fair share of tax wherever they operate.

Maldives, Papua New Guinea and Rwanda have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Organisation for Economic Co-operation and Development ((OECD’s)) treaty for international tax co-operation and exchange of information), bringing the total number of jurisdictions that participate in the Convention to 144.

HMRC has updated its guidance on Plastic Packaging Tax, expanding the section on liability to the tax for businesses which perform the ‘last substantial modification’ of a plastic packaging component before the packing or filling process.

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

HMRC has updated the employee notification section in its guidance on payrolling employee benefits and expenses.

The Law Society has responded to HMRC’s call for evidence on simplifying the VAT land exemption following recommendations in the Office for Tax Simplification’s (OTS) 2017 VAT review.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 2 August 2021 to 9 August 2021.

HMRC has published new guidance on reporting of coronavirus (COVID-19) grants and support payments on tax returns. The guidance is for the self-employed or partners in a business.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

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

HMRC has added the UK-USA Competent Authority Agreement signed in July 2021 to its international treaty collection.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s call for evidence on Simplifying the VAT Land Exemption which closed on 3 August 2021.

HMRC has updated its guidance with information about the Coronavirus Job Retention Scheme (CJRS) end date and when claims for September must be submitted.

The OECD has published the results from its latest peer review of preferential tax regimes.

The OECD has published new or revised transfer pricing country profiles for 20 jurisdictions, adding new sections on financial transactions and permanent establishments.

HMRC has published two new guidance on how to use the online services to register a deceased person’s estate as a personal representative and to manage taxpayer’s estate details.

HMRC has updated its guidance on National Insurance contributions for workers from the UK working in the EEA or Switzerland and for social security contributions for workers coming to the UK from the EEA or Switzerland.

HMRC has updated Statement of Practice 1 (2010): Business by telephone to add further SEISS Directions and update Annex A and Annex B.

HMRC has updated its import, export and customs guidance to reflect the post Brexit regime. The update covers the period from 26 July 2021 to 2 August 2021.