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HMRC has updated the private residence relief (PPR) helpsheet following the case of HMRC v Gerald and Sarah Lee.

HMRC has updated VAT Notice 700/12 to include information about what happens when a VAT return or payment is submitted late for VAT accounting periods starting on or after 1 January 2023.

These regulations amend the Flexible Working Regulations, SI 2014/1398 to provide that the right to make a flexible working application applies from the first day of employment.

HMRC has launched a technical consultation on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS. This consultation closes on 9 January 2024.

HMRC has updated its guidance on VAT payments on account to include information on late payment interest charges.

HMRC has launched a technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices. The consultation closes on 12 January 2024

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.

The 2022 UK-Luxembourg Double Taxation Convention and Protocol — in force has been added to the HMRC tax treaties page.

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

HMRC has published responses to its March 2023 consultation on expanding the VAT energy saving materials relief in Great Britain, providing tax incentives to improve the energy efficiency of homes over a five-year period to 31 March 2027.

The Order amends the scope of the VAT zero rate relief for Women’s Sanitary Products to include reusable period underwear which will apply from 1 January 2024.

Details of updates to HMRC import, export and customs guidance for the period from 4 December 2023 to 11 December 2023.

HMRC has updated Notice 701/1 to reflect changes to the VAT definition of a charity that were made by

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

These regulations update the list of high-risk third countries in respect of which the regulated sector needs to apply enhanced due diligence.

HMRC has updated its guidance on applying for a repayment of tax on taxpayer’s savings interest using form R40.

An HM Treasury report has outlined HMRC’s implementation of a parliamentary committee’s recommendations, including plans to issue new guidance on complex UK tax areas 'in Winter 2023'.

The 2023 UK-San Marino Double Taxation Convention — in force has been added to the HMRC tax treaties page.

HMRC’s latest Digest (1 December 2023) provides short updates on various topics, including Making Tax Digital for Income Tax for Self Assessment (MTD for ITSA), changes for goods moving from the island of Ireland to Great Britain, compliance guidelines for the reformed IR35 and umbrella companies, and an overview of the OECD Pillar 2 Reform of the International Tax Framework.

HMRC has published a notice made under regulation 201 of the Value Added Tax Regulations 1995 which has force of law. This notice sets out the form that a DIY builder’s claim must take.