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Claritax News

International

Expats, customs duties, excise duties, double tax treaties

March 2023

Fresh fruit and veg – imports

Yesterday
HMRC have published updated rates for the effective period 31 March to 13 April 2023. The rules apply to taxpayers who...

March 2023

The Free Zone (Customs Site No. 1 East Midlands) Designation Order 2023

29 March 2023
SI 2023/382 designates the Customs Site No. 1 East Midlands as a special area for customs purposes (a “free zone”)...

March 2023

Cross-border arrangements – mandatory disclosure rules

29 March 2023
HMRC have published updated guidance on cross-border arrangements under mandatory disclosure rules (MDR): Register to report a cross-border arrangement Report...

March 2023

Fulfilment House Due Diligence Scheme – HMRC update registered businesses list

28 March 2023
HMRC have updated their guidance Fulfilment House Due Diligence Scheme registered businesses list. The list is used to check if...

March 2023

Excise duty – HMRC update Excise Notice 207

24 March 2023
Excise Notice 207 concerns excise duty drawback, which is a refund of UK duty. HMRC have updated sections 4.7 and...

March 2023

Customs – HMRC advise CDS users to check records for double payments

23 March 2023
Following a review of recent problems with the customs declaration service HMRC have realised that some users may have made...

March 2023

Transfer pricing – penalties – updated HMRC guidance

22 March 2023
HMRC have updated their International Manual, adding paragraphs on “working a transfer pricing case: penalties”. https://www.gov.uk/hmrc-internal-manuals/international-manual/intm483110 Related content from Claritax...

March 2023

The Register of Overseas Entities (Disclosure and Dispositions) Regulations 2023

21 March 2023
The Secretary of State has made SI 2023/344, The Register of Overseas Entities (Disclosure and Dispositions) Regulations 2023. In 2016, the...

March 2023

Customs – HMRC provide guidance on how to report a problem using the Customs Declaration Service

21 March 2023
HMRC have published guidance Report a problem using the Customs Declaration Service. The guidance tells users what to do if...

March 2023

Fresh fruit and veg – imports

17 March 2023
HMRC have published updated rates for the effective period 17 March to 30 March 2023. The rules apply to taxpayers who...

March 2023

Non-resident entertainers – tax withholding – middleman scheme – list of payers approved for gross payment

14 March 2023
A withholding tax normally has to be deducted when paying non-UK resident entertainers, if the total payment is more than...

March 2023

Customs – HMRC update Customs Declaration Service cash accounts guidance

13 March 2023
HMRC have updated the following Customs Declaration Service guidance in respect of cash accounts: Use a cash account for Customs...

March 2023

Customs – HMRC update sundry guidance

13 March 2023
HMRC have updated the following guidance: Check if you can get import duty relief on goods using Temporary Admission –...

March 2023

BEPS Multilateral Instrument – Romania completes internal procedures for entry

13 March 2023
As confirmed by its list of notifications, the OECD was formally notified on 6 March 2023 that internal procedures for entry into...

March 2023

2017 UK-Kyrgyz Republic Double Taxation Agreement – not in force

10 March 2023
HMRC have updated the information on the Gov.UK website to note that the 2017 UK-Kyrgyz Republic Double Taxation Agreement is...

March 2023

Overseas employees – HMRC release intelligent “gForm”

9 March 2023
HMRC have released a new intelligent customer “gForm” for the use of detached workers who are employees (CA3822). “Detached workers”...

March 2023

Corporation tax – provisions denying surrender from UK branch not incompatible with EU law – Volkerrail Plant Ltd

9 March 2023
The Court of Appeal has dismissed an appeal that argued that a provision that denied group/consortium relief from a UK...

March 2023

Authorised Economic Operator status – HMRC update list

8 March 2023
Authorised Economic Operator (AEO) status is, in HMRC’s words, “an internationally recognised quality mark that shows your business’s role in...

March 2023

Customs – HMRC update CDS guidance

7 March 2023
HMRC have updated Customs Declaration Service (CDS) guidance Appendix 2: DE 1/11: Additional Procedure Code for Final Supplementary Declarations (FSD)....

March 2023

Customs – HMRC update customs declaration service guidance

6 March 2023
HMRC have updated the following guidance: Authorised Consignee Temporary Storage (ACTS) location codes for Data Element 5/23 of the Customs...

March 2023

Customs and VAT – Windsor Framework – government publishes policy paper

3 March 2023
The government have published a policy paper on The Windsor Framework. This incudes details of the agreement in principle reached by...

March 2023

Fresh fruit and veg – imports

3 March 2023
HMRC have published updated rates for the effective period 3 March to 16 March 2023. The rules apply to taxpayers who...

March 2023

Customs – HMRC update Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018

2 March 2023
HMRC have updated the statutory guidance Notices made under the Customs (Import Duty) (EU Exit) Regulations 2018. The list of...

March 2023

Northern Ireland – Windsor Framework – HMRC guidance

2 March 2023
HMRC have added a note in relation to their guidance on import, export and customs for businesses. For each of...

March 2023

Income tax – domicile of son – domicile of choice of parents – Coller

2 March 2023
An income tax matter concerning the taxpayer, Jeremy Coller, required determination of his domicile status. This in turn required consideration...

March 2023

CFE publishes weekly Tax Top 5 newsletter

1 March 2023
The Confédération Fiscale Européenne (CFE) has published its weekly Tax Top 5 newsletter for 27 February 2023 covering: EU Parliament...

February 2023

Customs – HMRC update customs declaration service guidance

28 February 2023
HMRC have updated the following guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service...

February 2023

Customs – SI 2023/195 – The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023

28 February 2023
HMRC have made SI 2023/195 – The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023. “These...

February 2023

Customs – SI 2023/194 – The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023

28 February 2023
HMRC have made SI 2023/194 – The Customs Tariff (Preferential Trade Arrangements) (New Zealand) (Amendment) Regulations 2023. “Regulation 2 amends...

February 2023

OECD publishes tax report

27 February 2023
OECD has published its Secretary-General’s Tax Report to G20 Finance Ministers and Central Bank Governors. The report’s contents are: introduction;...

February 2023

Hong Kong completes internal procedures for BEPS MLI entry

27 February 2023
The OECD has updated its list of notifications relating to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion...

February 2023

CFE publishes weekly Tax Top 5 newsletter

22 February 2023
The Confédération Fiscale Européenne (CFE) has published its weekly Tax Top 5 newsletter for 20 February 2023 covering: EU list...

February 2023

Register of Overseas Entities – CIOT stresses disclosure deadline

21 February 2023
Overseas entities that own UK property had to use the Register of Overseas Entities to provide Companies House with information...

February 2023

EU list of non-cooperative jurisdictions for tax purposes – ECOFIN announce changes

20 February 2023
The Economic and Financial Council (ECOFIN) of the Council of the European Union have issued a press release announcing the conclusions...

February 2023

Fresh fruit and veg – imports

17 February 2023
HMRC have published updated rates for the effective period 17 February to 2 March 2023. The rules apply to taxpayers who...

February 2023

CFE publishes weekly Tax Top 5 newsletter

15 February 2023
The Confédération Fiscale Européenne (CFE) has published its weekly Tax Top 5 newsletter for 13 February 2023 covering: EU Parliament...

February 2023

Excise duty – HMRC update Excise Notice 204b and 207

15 February 2023
HMRC have updated: Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice...

February 2023

Excise duty – HMRC update guidance and open consultation

14 February 2023
HMRC have updated/published the following guidance: Import alcohol into the UK – “You can use the Certified Consignee Scheme and...

February 2023

Customs – HMRC update CDS guidance and software developers list

14 February 2023
HMRC have updated their guidance: External temporary storage facilities codes for Data Element 5/23 of the Customs Declaration Service –...

February 2023

Thin capitalisation – updated HMRC guidance

14 February 2023
HMRC have made numerous updates to their guidance in the International Manual on the thin capitalisation rules. An overview of...

February 2023

Customs – HMRC update guidance for eligible goods and authorised uses list

13 February 2023
HMRC have updated their guidance to include Authorised Use: Eligible Goods and Authorised Uses, Version 2.8, dated 8th February 2023....

February 2023

Customs – HMRC update CDS guidance

13 February 2023
HMRC have updated Customs Declaration Service (CDS) guidance documents to include a link to “Appendix 16N: DE 5/23: Goods Location...

February 2023

Transfer pricing and diverted profits tax – HMRC publish statistics 2021 to 2022

13 February 2023
HMRC have published Transfer Pricing and Diverted Profits Tax statistics 2021 to 2022. https://www.gov.uk/government/publications/transfer-pricing-and-diverted-profits-tax-statistics-2021-to-2022/transfer-pricing-and-diverted-profits-tax-statistics-2021-to-2022#diverted-profits-tax

February 2023

Register of overseas entities – risk of investigation – HMRC urges taxpayers to declare unpaid tax

13 February 2023
Overseas entities that own UK property must use the Register of Overseas Entities to provide Companies House with information about...

February 2023

Customs – Safety and security requirements on imports and exports – HMRC update guidance

10 February 2023
HMRC have updated their guidance Safety and security requirements on imports and exports. The guidance has been updated to explain...

February 2023

ISIL (Da’esh) and Al-Qaida organisations and Russia – HMRC updates financial sanctions

10 February 2023
HMRC have updated their financial sanctions against: ISIL (Da’esh) and Al-Qaida organisations – HM Treasury Notice, 08/02/2023, ISIL (Da’esh) and...

February 2023

Fulfilment House Due Diligence Scheme – HMRC update registered businesses list

10 February 2023
HMRC have updated their guidance Fulfilment House Due Diligence Scheme registered businesses list. The list is used to check if...

February 2023

Customs – HMRC update CDS guidance

9 February 2023
HMRC have updated guidance documents that provide detailed completion instructions for data elements when making a written export declaration to...

February 2023

CFE publishes weekly Tax Top 5 newsletter

8 February 2023
The Confédération Fiscale Européenne (CFE) has published its weekly Tax Top 5 newsletter for 6 February 2023 covering: EU Summary...

February 2023

EU Commission takes steps to ensure transposition of EU directives

8 February 2023
The EU Commission is adopting a package of infringement decisions arising from lack of communication by Member States of measures...
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