In brief: 26 August 2021

The August edition of HMRC’s Employer Bulletin has been published. It includes articles on the UK transition from the EU, Covid support schemes, PAYE, off-payroll working rules and the VAT construction industry scheme reverse charge.

HMRC has updated VAT Notice 706 on the partial exemption special method with additional details on how to make an online application.

HMRC has published the managing pension schemes service newsletter for August 2021. It includes articles on declaring a pension scheme administrator for a retirement annuity contract and deferred annuity contract, submitting an event report, migration, accounting for tax return and signing into online services.

HMRC has updated the requirements on safety and security requirements for imports and exports, unless the goods are covered under the temporary waiver or are going to Northern Ireland.

Barbados has joined the Organisation for Economic Co-operation and Development’s two-pillar plan to reform international taxation rules. 

Due to a bereavement a full set of Simon’s Tax Cases in good condition has become available for sale. If anybody is interested in purchasing this set, contact us at taxation@lexisnexis.co.uk to be put in touch with vendor.

Taxation is taking a summer break next week. The next issue will be 9 September.