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17 October 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Chancellor Jeremy Hunt has announced a reset of government fiscal policy, reversing ‘almost all the tax measures’ from the mini-Budget.

HMRC’s Stakeholder Digest (14 October 2022) provides a round-up of recent news.

HMRC has published Employment Related Securities (ERS) Bulletin 46.

In a reversal of policy, Prime Minister Liz Truss has announced that the main rate of corporation tax will increase to 25% from 1 April 2023.

The Supreme Court has unanimously rejected the taxpayer’s appeals in the case of DCM (Optical Holdings). The Court held that HMRC had raised the relevant VAT assessment within the time limit set out in

The exchange of letters between the UK and Isle of Man which was signed in 2021 has been added to the HMRC Isle of Man: tax treaties page.

The text of the UK-India Double Taxation Convention has been amended on the HMRC India: tax treaties page.

The OECD secretary-general tax report to G20 finance ministers and central bank governors has been published.

The CIOT has responded to HMRC’s consultation on improving the data HMRC collects from its customers.

HMRC has updated its plastic packaging guidance with more information and examples on what packaging is exempt from the tax. A new section has also been added providing information about deferring payment of the tax or claiming a credit.

HMRC has updated its VAT Notice 708: Building and construction guidance to include details on the VAT domestic reverse charge.

HMRC has updated its VAT Notice 708: Building and construction guidance to include details on the VAT domestic reverse charge.

These Regulations extend the expiry date of the temporary easements to NHS Pension Regulations. These easements were introduced so as to enable retired and partially retired NHS staff to return to work or increase their working commitments during the Coronavirus pandemic. These Regulations come into force on 31 October 2022.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 3 October 2022 to 10 October 2022.

Writing to the Treasury Committee, the Chancellor has announced his intention to deliver his medium-term fiscal plan on 31 October, rather than 23 November.

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.

10 October 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 ‘PAYE for Agents online service’ guidance to include information on using the Employer Liabilities and Payments service.

These Regulations revise the land transaction tax bands and rates for residential property transactions from 10 October 2022.