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HMRC has published Agent Update issue 85 (June 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has published a new VAT Brief confirming that the VAT exemption for welfare services does not apply to private welfare institutions or agencies which supply daycare services in England and Wales and are not state-regulated.

14 June 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations form part of the legislation for customs duty and VAT made under the Taxation (Cross-border Trade) Act 2018 (TCTA). The instrument extends the staged customs controls, which have been in place since 1 January 2021 and were due to end on 30 June 2021.

Finance Act 2021

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

The Law Society has responded to HMRC’s consultation on a range of new measures to disrupt the business models relied on by promoters of tax avoidance.

Businesses and their advisers are reminded that HMRC has set a deadline of the 21 June 2021 for those wishing to join the VAT deferral new payment scheme.

7 June 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated VAT Notice 723A with information in relation to the rules for claiming VAT. Updates have also been added in relation to refunds for EU businesses incurred on or before 31 December 2020.

The OECD has published the public comments received on proposed changes to commentaries in the OECD Model Tax Convention on Article 9 and related articles.

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2021.

The Government has responded to the House of Commons Treasury Committee’s report ‘Tax after Coronavirus’, published in March 2021.

The OECD has published a new report highlighting the crucial role of tax transparency and the exchange of information (EOI) in helping African governments to stem illicit financial flows and increase domestic resource mobilisation.

HMRC has published the Australia-UK memorandum of understanding (MOU) on arbitration under Part VI of the Multilateral Instrument.

31 May 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The ATT has shared an update from HMRC that it will send letters in June to businesses who pay VAT by direct debit but for whom HMRC does not have an email address on record.

HMRC has published a new VAT Brief to explain HMRC’s response to the primary decision of the Upper Tribunal in the case of Colchester Institute Corporation v The Commissioners for HM Revenue and Customs

The Finance Bill was passed by the House of Commons at Report Stage on Monday 24 May, and will next be sent to the House of Lords for consideration.

HMRC has updated VAT Notice 701/14 with information in relation to the extension of the temporary reduced rate of VAT.