NEWS

The Department for Business, Energy and Industrial Strategy has issued regulations to implement the Energy Bill Relief Scheme. The scheme will provide discounts on electricity and gas bills for eligible businesses, including voluntary and public...

HMRC has updated its guidance to confirm that a new online form can now be used for advance assurance applications for all venture capital schemes except for social investment tax relief, for which a covering letter and supporting documents will need...

Uber has confirmed that, on 31 October 2022, it settled all outstanding HMRC VAT claims related to periods prior to its model change on 14 March 2022. The settlement follows the Supreme Court's decision in Uber v Aslam [2021] UKSC 5 that the drivers...

The FT has reported that HMRC plans to include new offshore tax gap statistics in 2023, in its Measuring Tax Gaps 2023 publication. The new figures are expected to estimate the amount of tax evaded or avoided by UK residents who have offshore assets....

The ATT reports that HMRC has developed a new service which allows users to view the whole of an online form before they have completed it. The new service is now available for HMRC’s gForms, although HMRC notes that not all of its forms have been...

HMRC has expanded its employment-related securities (ERS) schemes guidance to explain how to add the ERS service to HMRC online services (which is a required step before an ERS scheme can be registered with HMRC), and how to register the ERS. A new...

HMRC’s 27 October Digest includes a number of helpful reminders:Self-assessment deadline: a reminder to taxpayers to file their tax returns and pay any tax on or before 31 January 2022.MTD for VAT returns: a reminder for businesses to use MTD...

HMRC has published a new webpage setting out the main contact points for its press office. The press office fields enquiries from the media, but can also be a helpful starting point for tax technical clarifications – for example, where published HMRC...

Tax Journal thanks its authors for October. Click on links below to view author profiles and details of articles.

This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors. Manual Page Comments Capital Gains Manual Updated: CG-APP18110 More information added to...