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Details of updates to HMRC import, export and customs guidance for the period from 22 January 2024 to 29 January 2024

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Legislation has been included in Finance Bill 2024, clause 17 to give HMRC the power to make regulations to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules. HMRC has now published draft regulations for consultation.

These Regulations specify the conditions that must be met in order for a payment to fall within the definition of an 鈥榓ccommodation allowance鈥� for the purposes of

These Regulations are made to amend the National Minimum Wage Regulations 2015,

HMRC has updated Notice 700/2 on VAT groups with changes relating to late payment and submission penalties and the group application process.

The UK Supreme Court (UKSC) has published a practice note issued by President of the Supreme Court and Chairman of the Judicial Committee, Lord Reed, on 22 January 2024, in respect of the UKSC and Judicial Committee of the Privy Council (JCPC). Lord Reed has noted that the UKSC and JCPC have made substantive changes in the UKSC and JCPC Practice Direction (PD) 3 on applications for permission to appeal; JCPC PD 4 on notice of appeal; UKSC and JCPC PD 6 on the appeal hearing; and UKSC and JCPC PD 7 on applications, documents, forms and order. These changes are effective from 22 January 2024.

HMRC has published pension schemes newsletter 155.

HMRC has published new guidance on when and how to appeal against a penalty for late filing or late payments.

These Regulations designate areas in Humber as freeport tax site with effect from 13 February 2024.

The OECD has published the comments received from the public on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

HMRC has updated its guidance on claiming museums and galleries exhibition tax relief for corporation tax to reflect the changes being introduced in Finance Bill 2024 from 1 April 2024.

These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine 鈥淗igh-Risk Third Countries鈥� (鈥淗RTCs鈥�) as those countries identified by the Financial Action Task Force ("FATF鈥�) in the lists the FATF publish from time to time, as 鈥淗igh-Risk Jurisdictions Subject to a Call for Action鈥� and 鈥淛urisdictions Under Increased Monitoring鈥�.

HMRC has updated its VAT notice 700/56 with various sections on insolvency.

HMRC has published new guidance on the video games and audio-visual expenditure credits for Corporation Tax.

Details of updates to HMRC import, export and customs guidance for the period from 16 January 2024 to 22 January 2024.

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 January 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

Zambia has become the 171st member 鈥� and 39th African member 鈥� of the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).

HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.