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Official rate
The HMRC official rate of interest will remain at 2% for 2022-23.
Employer Bulletin
The April edition of HMRC’s Employer Bulletin has been published.
Non-resident promoters
HMRC has published guidance on FA 2022 s 91 and Sch 13 imposing penalties on UK-based entities which facilitate tax avoidance schemes involving non-resident promoters.
Plastic packaging tax
The guidance on checking which packaging is subject to plastic packaging tax has been updated with a new section about components that contain an adhesive.
Peer review
The Organisation for Economic Co-operation and Development (OECD)has published new peer review assessments for making tax dispute resolution more effective. These are for Andorra Bahamas Bermuda British Virgin Islands Cayman Islands Faroe Islands Macau (China) Morocco and Tunisia.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
