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

Details of updates to HMRC import, export and customs guidance for the period from 27 November 2023 to 4 December 2023.

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.

HMRC has published pension schemes newsletter 154.

HMRC has updated its VAT notice with a new section on the second-hand motor vehicle payment scheme.

The 2023 UK-New Zealand Memorandum of Arrangement (MOA) has been added to the HMRC tax treaties page.

Finance Bill 2024 was published on 29 November 2023.

HMRC has published guidance on voluntarily disclosing unpaid tax on income and gains from cryptoassets.

The CIOT and Stamp Taxes Practitioners Group (STPG) have questioned HMRC鈥檚 interpretation that SDLT relief is not available for certain transactions by developers in special tax sites.

HMRC is withdrawing postal application forms for three certificates of coverage from 1 December 2023. They have been replaced by digital versions. In addition, HMRC recently updated the process for customers who only live or work in the UK and need to prove they are subject to UK social security legislation.

The CIOT has responded to the HMRC stakeholder consultation on Review of Double Taxation Treaties (DTTs) 2024/25.

Details of updates to HMRC import, export and customs guidance for the period from 21 November 2023 to 27 November 2023.

HMRC has updated its guidance on how to register a charity for tax, taxpayer鈥檚 obligations, and any reliefs or exemptions available.

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

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2023.

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.

These regulations will clarify which assets are, and are not, to be treated as structural assets of an insurance company鈥檚 long-term business.

Parliament's European Scrutiny Committee (ESC) has launched an inquiry into the progress of reforming retained EU law (REUL). REUL is the law that continues to apply to the UK and was written during the UK's membership of the EU. The

Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

The Norwegian government has published the synthesized text of the OECD base erosion and profit-shifting multilateral instrument (MLI) and the 2013 Norway-UK income and capital gains tax treaty.