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Details of updates to HMRC import, export and customs guidance for the period from 22 May 2023 to 30 May 2023.

HMRC has published two new guidance pages on the economic crime levy (ECL) - the annual charge on entities who are supervised under the Money Laundering Regulations and whose UK revenue exceeds £10·2 million per year.

These regulations ensure that payments made by the Ministry of Defence to service personnel under the 2022 Contribution in Lieu of Council Tax (鈥淐ILOCT鈥�) Rebate Scheme are exempt from income tax.

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

HMRC has published Agent Update issue 108 (24 May 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The CIOT has published its comments on the draft regulations on VAT provisions for drink deposit return schemes.

On 19 May 2023, Guernsey, Jersey and the Isle of Man made a joint statement on their intentions in respect of the global initiative to set a minimum effective tax rate for the world's largest multinational enterprises.

Viet Nam has deposited its instrument of ratification for the BEPS Multilateral Convention.

HMRC has launched a technical consultation seeking views on draft tax regulations which set out changes to how pensions tax rules will apply as a result of the public service pensions remedy.

HMRC has updated its guidance on trust registration with information on how they will respond to reports of disproportionate risk of harm.

HMRC has updated its guidance on completing a tax check for renewing taxi, private hire or scrap metal licenses.

Details of updates to HMRC import, export and customs guidance for the period from 16 May 2023 to 22 May 2023.

HMRC has published two new guidance notes on the second-hand motor vehicle payment scheme.

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.

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

HMRC has published a form for marriage allowance applications by post.

The text of the 2023 UK-San Marino Double Taxation Convention has been added to the HMRC tax treaties page.

HMRC is increasing the late payment rate of interest to 7%, and the repayment interest rate to 3.5% from 31 May 2023. Interest on quarterly instalment payments of corporation tax is also increased from 22 May 2023.

These regulations implement aspects of the Register of Overseas Entities. They prescribe the characteristics of a foreign limited partner, allow for information held within the Register to be removed on application under certain circumstances, and amend the protection elements in certain acts.

The UK government has responded to the Public Accounts Committee鈥檚 report on COVID employment support schemes.