News

Latest HMRC News

• VAT Default Interest Manual

  Guidance on dealing with VAT default interest

• Guidance: Making Tax Digital for Income Tax: service availability and issues

  Check the availability and any issues affecting the Making Tax Digital for Income Tax service.

• Check genuine HMRC contact that uses more than one communication method

  Check recent contacts from HMRC to help you decide if a suspicious email, phone call, text or letter could be a scam.

• Guidance: Approved offshore reporting funds

  Find a list of offshore funds that have applied for and been approved as reporting funds.

• International Manual

  International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

• Check if a business is registered for money laundering supervision

  Find out if a business has registered with HMRC under the money laundering regulations and report them if they have not.

• COTAX Manual

  All aspects of company taxation including appeals, enquiries, payments and penalties

• Capital Gains Manual

  HMRC is reviewing the CG Manual to ensure it provides HMRC’s interpretation of relevant legislation where there is more than one reasonable view of how rules work.Where material in the CG Manual isn’t providing an interpretation, that material is being removed. Where appropriate, material will be reproduced elsewhere and linked from the CG Manual.

• Late payment interest if you do not pay VAT or penalties on time

  From 1 January 2023, HMRC will charge VAT-registered businesses late payment interest from the first day their payment is overdue until it is paid in full.

• HMRC videos and webinars for Making Tax Digital for Income Tax

  Learn more about Making Tax Digital for Income Tax if you're an agent, sole trader or landlord.