In brief: 19 January 2023

Finance Act 2023

Finance Act 2023 received royal assent on 10 January.

tinyurl.com/fa2023jan

Plastic packaging tax

HMRC has updated the ‘importers of plastic packaging’ section to show that particular types of reusable packaging will not be subject to plastic packaging tax if they are imported into the UK under the temporary admission procedure.

tinyurl.com/hmrcpptdfc

Payroll fraud

HMRC has published new guidance on how agencies employers and workers should complete checks for or report potential payroll company fraud.

tinyurl.com/hmrcpayrollfr

Work location

HMRC is able to disregard changes to work location caused solely by the Covid-19 pandemic when determining the legislation for A1 certificate applications for employees and the self-employed. After discussions with EU social security authorities HMRC has confirmed to the ICAEW that it will continue to consider such cases until 30 June 2023.

tinyurl.com/icaewhmrcA1certs

Transfer pricing

Comments are invited on the draft Transfer Pricing Records Regulations 2023...