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These Regulations commence provisions of the Finance Act 2009 (and amendments to that Act) which provide for late payment interest on sums due to HMRC and repayment interest on sums to be paid by HMRC for the purposes of VAT.

These Regulations provide that 1 January 2023 is the appointed day on which FA 2021 Schs 24, 26 and specified provisions of FA 2021 Sch 27 come into force for VAT.

HMRC has launched a consultation seeking views on draft regulations for the Disclosure of Tax Avoidance Schemes for VAT and other indirect taxes (DASVOIT) regime. Responses can be submitted until 11:45 pm on 15 January 2023.

The House of Commons Public Bill Committee has reported the adoption of government amendments to the Economic Crime and Corporate Transparency Bill (the Bill). The Committee has also reported the withdrawal of amendments in the name of Dame Margaret Hodge proposing an offence of failure to prevent fraud or money laundering.

The text of the 2022 UK-Brazil Double Taxation Convention has been added to the HMRC tax treaties page.

HMRC has updated its VAT Notice 700/12: How to fill in and submit the VAT Return at section 3.1 to add information about completing a paper return.

HMRC’s Stakeholder Digest (24 November 2022) provides a round-up of recent news and updates.

HMRC has updated its guidance to add information for agents on what they need when registering their clients for VAT, including registering limited company clients and individuals and partnerships.

28 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 VAT Notice 708: Building and construction at section 14.7.4 to show the updated conditions where buildings fall into the category of village halls and similar buildings.

On 22 November 2022, HM Treasury published the Autumn Finance Bill 2022 legislating for key tax changes announced by the Chancellor at the Autumn Statement 2022 on 17 November 2022.

HMRC has published several tax information and impact notes (TIINs).

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

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

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.

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 on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

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.