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Employer Bulletin: August 2023

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

17 Aug 2023 00:00 | Published by a Tolley Employment Tax expert

Agent Update: issue 111

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

17 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on plastic packaging tax

HMRC has updated its guidance on checking which packaging is subject to plastic packaging tax.

16 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

HMRC extends trial for responding to older post

The ICAEW has advised that HMRC is extending its trial for responding to old post.

15 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Reform of UK law in relation to transfer pricing, permanent establishment, and Diverted Profits Tax

The CIOT has responded to the HMRC consultation on the Reform of UK law in relation to transfer pricing, permanent establishment and Diverted Profits Tax.

14 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 14 August 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.

14 Aug 2023 00:00 | Published by a

Weekly Roundup HMRC Manuals: 14 August 2023

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

11 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC directions: R&D claims

HMRC has published directions under

09 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Consultation outcome: SI 2023/806 The Alcoholic Products (Excise Duty) Regulations 2023

HMRC has published the outcome to the consultation on draft regulations which relate to the first phase of changes under the Alcohol Duty Review measure and support the primary legislation introduced in

08 Aug 2023 00:00 | Published by a

Explanatory Memorandum on UCC Customs reform package

HMRC has published an explanatory memorandum for proposed European Union (EU) legislation within the scope of the UK/EU Withdrawal Agreement and the Windsor Framework.

08 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

Tax news roundup: 7 August 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.

07 Aug 2023 00:00 | Published by a

Employment Related Securities Bulletin 53

HMRC has published Employment Related Securities (ERS) Bulletin 53.

07 Aug 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 7 August 2023

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

07 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 7 August 2023

Details of updates to HMRC import, export and customs guidance for the period from 31 July 2023 to 7 Aug 2023.

07 Aug 2023 00:00 | Published by a

HMRC increases late-payment interest rates

HMRC is increasing the late-payment interest rate to 7.75% and the repayment rate to 4.25% from 22 August 2023. Interest on quarterly instalment payments of corporation tax is also increased from 14 August 2023.

04 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on VAT late-payment interest

HMRC has updated its guidance on the VAT late-payment interest regime that came into force on 1 January 2023, to add a new section on when taxpayers can object to late-payment interest.

03 Aug 2023 00:00 | Published by a Tolley Value Added Tax expert

Second Investment Zone for the North announced

The government has launched England’s second Investment Zone in Liverpool focused on life sciences.

02 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Treasury Committee calls for action on complex, un-costed and exploited tax reliefs

The Treasury Committee calls for a systematic review into the cost of over a thousand tax reliefs which complicate the tax system and are open to abuse.

02 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

HMT Call for Evidence: Oil and gas fiscal regime review

This call for evidence seeks views on the evolving context of oil and gas production and how the design of the long term fiscal regime has an impact on the activity of the sector.

02 Aug 2023 00:00 | Published by a

HMRC guidance on changes to reporting income from self employment and partnerships

HMRC has published a new guidance page on how to report profit on the Self Assessment tax return for 2023-24 if the self-employed or partnership business accounting year does not end on or between 31 March to 5 April.

01 Aug 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

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