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Making tax digital
HMRC has updated Notice 700/22 Making Tax Digital for VAT with new examples of when digital links are required the end of the soft-landing period for digital links and the closure of the digital links extension application process.
Agricultural flat rate scheme
HMRC has updated VAT Notice 700/46 to cover the new rules for farmers in joining the agricultural flat rate scheme. This change brings the guidance in line with the changes made to the VAT regulations (SI 1995/2518) with effect from 1 January 2021.
Online marketplaces
HMRC has updated its guidance VAT and overseas goods sold to customers in the UK using online marketplaces with information about overseas sellers making supplies of zero-rated goods.
Avoidance regulations
HMRC has published draft regulations for the disclosure of tax avoidance schemes disclosure of avoidance schemes for VAT and other indirect taxes...
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