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

HMRC has published new guidance on how to add a team member to a business tax account and give them access to a tax, duty or scheme.

HMRC’s Stakeholder Digest (28 September 2022) provides a round-up of recent news.

The Wales Finance minister has announced that the LTT nil rate threshold will increase to £225,000 and there will be an increase in some rates from 10 October 2022.

HMRC has published a new factsheet CC/FS71 Compliance checks: information notices on penalties for facilitating avoidance schemes involving non-resident promoters.

The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.

The ATT has responded to various of the Chancellor’s announcements in the Growth Plan unveiled on 23 September 2022, including in relation to the change to IR35.

HMRC has updated VAT Notice 701/19 to include information about the VAT reverse charge measures for wholesale gas and electricity, and construction services and more detail about supplies of hydrogen gas.

HMRC has confirmed that a large number of taxpayers who have reclaimed tax payments using the repayment agent Tax Credits Ltd since December 2021 will be due a direct refund from HMRC.

HMRC has published a new GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans.

HMRC has updated VAT Notice 700/12 to include in 4.6 on ‘reverse charge accounting’ more goods and services where the reverse charge applies, and the VAT return boxes businesses need to complete.

HM Treasury has fully indemnified the Bank of England's intervention to restore orderly markets.

The deadline for the call for evidence on the review of hybrid and distance working has been amended.

HMRC has updated various guidance on Making Tax digital for VAT.

The late-payment interest rate will increase to 4.75% and the repayment rate to 1.25%, from 11 October 2022. Corporation tax quarterly instalment rates will increase from 3 October 2022.

HMRC has updated its guidance on uncertain tax treatment.

HMRC has launched a technical consultation seeking views on draft regulations that will spread the transitional impact of IFRS 17 and revoke the requirement for life insurance companies to spread acquisition expenses over 7 years.

HMRC has updated various sections in the VAT notice to include additional conventional advertising media, businesses to include in the meaning of ‘general public’ and range of digital advertising situations that qualify for standard and zero rate of VAT.

HMRC has published a page on their approach to resolve civil tax disputes and information on its internal governance processes.

The closing deadline for the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution has been extended to 28 September 2022.