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HMRC has updated its technical guidance on the VAT domestic reverse charge to include a new section on scaffolding.

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.

21 November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 15 November 2022 to 21 November 2022.

HMRC has published a new factsheet about the penalties HMRC may charge if taxpayers are involved in electronic sales suppression (ESS).

HMRC has published Agent Update issue 102 (November 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The OECD has published the comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

The Office of Tax Simplification (OTS) has announced that its formal closure will take effect when the Spring Finance Bill 2023 receives Royal Assent.

We understand that HMRC is undertaking a consultation with members of the Land & Property Liaison Group regarding proposed changes to the processing of notifications of options to tax land and buildings.

Chancellor Jeremy Hunt delivered his Autumn Statement 2022 on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s finances, with half of that amount being raised through increased taxation.

Details of courts and tribunals opening times over the Christmas and New Year bank holidays.

These Regulations provide that HMRC may deliver and serve documents or notices to either a company’s registered office or the address provided on a land transaction return. These Regulations come into force on 6 December 2022.

HMRC has published updated guidance on how to apply for a certificate of residence to claim tax relief abroad. In particular, the guidance for companies applying for a certificate of residence was updated on 16 November 2022.

The CIOT has responded to the House of Lords Finance Bill Sub-Committee call for evidence on the draft Finance Bill clauses in relation to R&D.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

HMRC has updated its guidance to explain how to disclose inheritance tax using the Digital Disclosure Service (DDS).

The CIOT has shared an update confirming that HMRC will be issuing discovery assessments to people who they believe should have submitted a 2018-19 tax return containing a loan charge.

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

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 updated its VAT notice 701/19 at section 2 to include information about the VAT liability of payments made under the energy bills support schemes.