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HMRC has updated Inheritance Tax account (IHT400) regarding submission of documents.

These Regulations address deficiencies in retained EU law arising from the withdrawal of the United Kingdom from the European Union. They ensure that HM Treasury and the Financial Conduct Authority (鈥淔CA鈥�) can apply their powers under certain Regulations to Gibraltarian firms in the UK financial services market.

HMRC has updated its guidance on social security contributions regarding those working on board a vessel at sea.

On 22 November 2022, HM Treasury published the Autumn Finance Bill 2022 legislating for key tax changes announced by the Chancellor at the Autumn Statement 2022 on 17 November 2022.

HMRC has published several tax information and impact notes (TIINs).

These Regulations set out whether a relationship between two companies amounts to 鈥渟ubstantial commercial interdependence鈥�.

The CIOT has published its comments to the Public Bill Committee on the Levelling up and Regeneration Bill.

HMRC has updated its technical guidance on the VAT domestic reverse charge to include a new section on scaffolding.

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.

21 November 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 15 November 2022 to 21 November 2022.

HMRC has published a new factsheet about the penalties HMRC may charge if taxpayers are involved in electronic sales suppression (ESS).

HMRC has published Agent Update issue 102 (November 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The OECD has published the comments received on the Progress Report on the Administration and Tax Certainty Aspects of Amount A of Pillar One.

The Office of Tax Simplification (OTS) has announced that its formal closure will take effect when the Spring Finance Bill 2023 receives Royal Assent.

We understand that HMRC is undertaking a consultation with members of the Land & Property Liaison Group regarding proposed changes to the processing of notifications of options to tax land and buildings.

Chancellor Jeremy Hunt delivered his Autumn Statement 2022 on 17 November 2022, setting out proposals to address a £55bn gap in the UK鈥檚 finances, with half of that amount being raised through increased taxation.

Details of courts and tribunals opening times over the Christmas and New Year bank holidays.

These Regulations provide that HMRC may deliver and serve documents or notices to either a company鈥檚 registered office or the address provided on a land transaction return. These Regulations come into force on 6 December 2022.

HMRC has published updated guidance on how to apply for a certificate of residence to claim tax relief abroad. In particular, the guidance for companies applying for a certificate of residence was updated on 16 November 2022.