In brief: 24 August 2023

Non-resident landlords

HMRC is sending one-to-many letters to non-resident companies that own non-residential property in the UK. The communication targets companies that appear to have failed to notify for tax where they own commercial property. The letters explain what to do if the recipient needs to disclose rental income.

tinyurl.com/hmrcoslandlnudge

Plastic packaging tax

HMRC has updated its guidance on the plastic packaging tax in relation to recycled plastic. The sections on pre-consumer plastic post-consumer plastic and reprocessing plastic have been amended and examples added to the reprocessing plastic section.

tinyurl.com/hmrcpptguidance

ADIT

The CIOT announced that 765 students sat advanced diploma in international taxation (ADIT) exams in June 2023 with 442 students passing at least one exam. A total of 144 students passed their third module to complete the diploma. The qualification is now held by 1 905 tax practitioners in 91 countries and territories around the world.

tinyurl.com/ciotaditjune23

Covid-19 helpline

Due to the Covid-19 schemes now being...