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27 June 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 20 June 2022 to 27 June 2022.

HMRC has launched a technical consultation seeking views on draft regulations that would allow documents to be served at a company鈥檚 registered address and the address provided on the Stamp Duty Land Tax (SDLT) return. The consultation runs until 22 July 2022.

This Order removes the Lomonosov Moscow State University from the list of qualifying bodies, payments to which are eligible for research and development (R&D) tax credits and reliefs.

HMRC has launched a consultation seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents. The consultation, which is part of the government鈥檚 agenda to raise standards in the market for tax advice, closes on 14 September 2022.

HMRC is consulting on a draft version of the Energy (Oil and Gas) Profits Levy Bill which will introduce the new levy with effect for accounting periods beginning on or after 26 May 2022.

The Republic of the Congo (hereafter 鈥淐ongo鈥�) has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 13 June 2022 to 20 June 2022.

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 13 June 2022 to 20 June 2022.

HMRC has increased the interest rates for late payments of tax following the Bank of England鈥檚 decision on 16 June 2022 to increase the bank base rate from 1% to 1.25%.

HMRC has launched a new tool that can be used to estimate the impact of the recent NIC changes on employees. This tool is not suitable for the self-employed.

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.

20 June 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 plastic packaging tax return guidance to clarify details that need to be included in the return.

The Association of Taxation Technicians (ATT) is urging the government to rethink the penalties for non-compliance with MTD for VAT.

HMRC鈥檚 Employment Related Securities Bulletin 43 (June 2022) announces a review of the mechanism for calculating the SAYE bonus rate.

HMRC has updated its Making Tax Digital for Income Tax guidance, to expand the criteria setting out who can sign up on a voluntary basis.

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

The OECD has published responses to the consultation on tax certainty aspects under Amount A of Pillar One.

The ICAEW Tax Faculty has provided guidance to clarify how employers should apply the freeports upper secondary threshold for NICs.