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The Government has published a written ministerial statement announcing that legislation will be introduced to allow a VAT zero rate to apply to trades in UK emissions trading scheme allowances within the VAT Terminal Markets Order (

The OECD secretary-general has published his report to the July 2021 meeting of G20 leaders in Italy, covering international tax developments including the digital economy, the tax policy aspects of climate change and supporting developing countries to build sustainable tax bases.

5 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published a new VAT Brief which explains claims of VAT refunds for overseas businesses not established in the EU where there has been difficulty getting a certificate of status.

HMRC has published new guidance on how to register for the One Stop Shop (OSS) Union scheme to report and pay VAT due on distance sales of goods from Northern Ireland to consumers in the EU.

These Regulations amend the Value Added Tax (Miscellaneous Amendments and Repeals) (EU Exit) Regulations, SI 2021/714 by substituting 1 August 2021 as the date on which those Regulations come into force.

HMRC has updated its guidance to reflect a further extension of the 90 day window within which an option to tax can be notified.

HMRC has updated VAT Notice 700/46: Agricultural Flat Rate Scheme, to include new updates on leaving the scheme.

These Regulations bring into force the bulk of the provisions in FA 2021 Sch 18 related to VAT and distance selling from 1 July 2021. Schedule 18 implements Council Directive (EU) 2017/2455 so far as relevant to the UK’s obligations under the Ireland/Northern Ireland Protocol. These are the first appointed day Regulations made under FA 2021 s 95.

HMRC has published a paper setting out its approach to collecting tax debts and supporting taxpayers as the UK emerges from the coronavirus (COVID–19) pandemic.

HMRC has published new guidance on how to report and pay VAT due on the distance sales of goods from Northern Ireland to consumers in the EU using the One Stop Shop (OSS) Union scheme.

HMRC has published new guidance for businesses that are registered for the VAT Import One Stop Shop (IOSS).

These Regulations, together with the Value Added Tax (Amendment) (EU Exit) Regulations 2021 (SI 2021/715), make amendments to VAT legislation to address errors and omissions identified as a result of a review of the EU exit legislation.

These Regulations, together with the Value Added Tax (Amendment) (EU Exit) Regulations 2021 (SI 2021/715), make amendments to VAT legislation to address errors and omissions identified as a result of a review of the EU exit legislation.

HMRC has updated VAT Notice 707 with information in relation to the conditions to use the personal export scheme for zero-rating  the supply of a motor vehicle that is removed from the UK by the purchaser.

28 June 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The First-Tier Tribunal (FTT) has updated its guidance on delivering PDF bundles for use in hearings in the Tax Chamber.

The European Commission has published guidance to help businesses to start their preparation for the new EU-wide VAT e-commerce rules that will come into force on 1 July 2021.

The OECD has released a new report related to the model reporting rules for digital platforms including both an international exchange framework and an optional module for the sale of goods and the rental of means of transportation.

21 June 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.