Tax news in brief 29 November 2023

Highlights from the broader tax news for the week ending 29 November 2023, including: HMRC’s compliance professional standards; VAT group registration delays; advisory fuel rates; and changes to HMRC’s Apprenticeship Levy Manual. HMRC webinars on compliance and professional standards HMRC is holding webinars to explain its compliance professional standards. The hour long webinars will take […]

Tax news in brief 23 November 2023

Highlights from the broader tax news for the week ending 23 November 2023, including: VAT on local authority supplies of sporting services; reclaiming tax paid on loans to participators; income record viewer update; and gift holdover relief claims. VAT on local authority supplies of sporting services Following decisions in the local authority cases of Chelmsford, […]

Tax news in brief 15 November 2023

Highlights from the broader tax news for the week ending 15 November 2023, including: removal of paper VAT1 form; changes to customs rules; Scottish Budget date; Welsh Budget publication; and a new Financial Secretary to the Treasury. Paper VAT1 form removed HMRC has removed the paper VAT1 form, used to apply for a UK VAT […]

Tax news in brief 8 November 2023

Highlights from the broader tax news for the week ending 8 November 2023, including: HMRC’s marriage allowance calculator; council tax for HMOs; and pillar two education letters. HMRC launches marriage allowance calculator Marriage allowance can reduce tax for couples where one half of the couple earns less that the personal allowance and the other is […]

HMRC to remove paper VAT1 form from 13 November

The paper version of the VAT registration application form will only be available to specific taxpayers through the VAT helpline. HMRC is removing the paper VAT 1 form to apply for VAT registration from gov.uk with effect from 13 November 2023. The aim of this removal is to encourage businesses, or their agents, to use […]

Tax news in brief 1 November 2023

Highlights from the broader tax news for the week ending 1 November 2023, including: excise duty simplification; interest on ESS penalties; and Talk Money Week. HMRC invites views on excise duty simplification HMRC is in the process of reviewing The Warehousekeepers & Owners of Warehoused Goods Regulations (WOWGR). It is developing proposals on how WOWGR […]

Transitioning to the CDS before 30 November 2023

HMRC is writing to businesses that complete export declarations to make them aware of key dates for transitioning export declarations to the Customs Declaration Service. From 1 December 2023, all export declarations must be made through the Customs Declaration Service (CDS).  Currently, certain export declarations cannot be made through the CDS – they must be […]