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Plastic packaging tax
HMRC has updated its guidance on plastic packaging tax expanding the section on liability to the tax for businesses which perform the ‘last substantial modification’ of a plastic packaging component before the packing or filling process.
Information exchange
Maldives Papua New Guinea and Rwanda have signed the Organisation for Economic Co-operation and Development’s multilateral convention on mutual administrative assistance in tax matters bringing the total number of jurisdictions that participate in the convention to 144.
Payrolling benefits
HMRC has updated its guidance on how to report expenses and benefits provided to employees or directors to clarify the information must be given to employees following registration for payroll benefits.
UK-US tax treaty
The UK-USA competent authority agreement signed in July 2021 has been added to HMRC’s international treaty collection.
Savings newsletter
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
