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HMRC’s Stakeholder Digest (7 December 2022) provides a round-up of recent news and updates.

This Order amends sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003.

HMRC has published new guidance with information on notifying HMRC of the specific nature of the land and property supplies businesses are making using form VAT5L.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has updated its guidance to reflect that all VAT registered businesses should now be signed up for Making Tax Digital (MTD) for VAT.

HMRC has published its 2021-22 foreign income toolkit.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

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.

5 December 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 28 November 2022 to 5 December 2022.

HMRC has updated its guidance on Capital Gains tax on UK property or land.

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 CIOT has responded to the Scottish government consultation on developing a Scottish tax to replace the UK Aggregates Levy.

HMRC has confirmed that form IHT205 will not be available via the online service after 31 December 2022.

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.

HMRC has published a new GAAR Advisory Panel opinion on unauthorised payment from registered pension scheme involving debt arrangement, to help recognise when arrangements may be abusive tax arrangements.

HMRC has updated its guidance on signing up for MTD for income tax.

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