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The Regulations specify the information an employee must provide to HMRC to evidence their entitlement to tax relief in relation to certain allowable expenses.

HMRC has updated its guidance on paying Stamp Duty Land Tax (SDLT).

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 has published pension schemes newsletter 145.

The CIOT has responded to the Department of Finance consultation on Devolution of more fiscal powers.

As announced at Autumn Statement 2022, the government tabled amendments to the Stamp Duty Land Tax (Reduction) Bill on 28 November 2022 to place the increases to the residential nil-rate thresholds, initially announced in Growth Plan 2022 (and which took effect from 23 September 2022), on a temporary footing.

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.

The Chair of the All-Party Parliamentary Group (APPG) on Anti-Corruption and Responsible Tax, Dame Margaret Hodge, has introduced an amendment to the Economic Crime and Corporate Transparency Bill in an amendment paper published by the House of Commons on 24 November 2022. Hodge has introduced a new ‘Offence of failure to prevent fraud, false accounting or money laundering’ with respect to commercial organisations, which the government has not yet confirmed its support for.

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 updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 22 November 2022 to 28 November 2022.

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 published revised advisory fuel rates for company cars which apply from 1 December 2022.

The ATT has shared an update from HMRC on Unique Taxpayer References (UTRs) and the HMRC app.

HMRC has launched a technical consultation seeking views on draft regulations that set out changes to the pensions tax rules as a result of the public service pensions remedy.

HMRC has updated its guidance in relation to the submission of form IHT100 without a wet signature.

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.

HMRC has published its response to the consultation on the implementation of the Organisation for Economic Co-operation and Development (OECD) Mandatory Disclosure Rules for CRS (Common Reporting Standard) Avoidance Arrangements and Opaque Offshore Structures. This consultation ran from 30 November 2021 to 8 February 2022.

HMRC has published updated technical guidance on Annual Tax on Enveloped Dwellings (ATED). Specifically, paragraph 41A3 'Homes for Ukraine' Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 has been included to clarify that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.

These Regulations set out requirements that need to be in place to enable pensions dashboard services to operate effectively.