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

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.

The OECD has published public comments on the design elements of Amount B under Pillar One relating to the simplification of transfer pricing rules.

HMRC’s Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

HMRC has published new guidance on the VAT payment scheme for second-hand motor vehicles.

New legislation introduces the long-anticipated VAT margin scheme for second-hand motor vehicles bought in Great Britain and removed to Northern Ireland or exported to the EU for resale, side-stepping the restriction on second-hand margin schemes in the Northern Ireland Protocol.

The OECD has agreed a new assessment methodology for continuing the robust peer review process that seeks to increase efficiencies and improve the timeliness of the resolution of double taxation disputes.

The OECD has published public comments on the draft Multilateral Convention (MLC) provisions on digital services taxes (DSTs) and other relevant similar measures under Amount A of Pillar One.

HMRC has updated its guidance to add information on how to change the group representative member.

These Regulations amend the Customs and Excise (Personal Reliefs for Special Visitors) Order 1992, SI 1992/3156 and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020, SI 2020/1559 for the purpose of the Protocol on Ireland/Northern Ireland to the Withdrawal Agreement between the United Kingdom and the European Union.

HMRC has published new guidance dealing with partial exemption for insurers.

HMRC has updated its guidance on gift aid to clarify when donations may incur an administration fee and when these fees are treated as charitable expenditure.

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

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 published new guidance on the penalty charge for failure to register or maintain trust details.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 16 January 2023 to 23 January 2023.

The government has published details of proposed changes to various EU regulations/Directives.

HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its spotlight on tax avoidance arrangements seeking to avoid corporation tax, income tax and national insurance contributions by using unfunded pension arrangements.

This instrument implements the Organisation for Economic Co-operation and Development’s (OECD) Model Mandatory Disclosure Rules (MDR) for Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures.