In brief: 9 February 2023

Self assessment

A record 11 733 465 (97.3%) self-assessment tax returns were received on time HMRC has revealed. 861 085 taxpayers filed their returns on 31 January. The peak hour for filing was between 4pm and 5pm when 68 462 returns were submitted. Another 36 767 taxpayers sent their returns between 11pm and midnight. More than 12 million taxpayers were expected to file a return for 2021-22.

tinyurl.com/hmrcsatr2022

Northern Ireland

The Excise Duties and VAT (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations SI 2023/64 amend the Customs and Excise (Personal Reliefs for Special Visitors) Order SI 1992/3156 and the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations SI 2020/1559 for the purpose of the protocol on Ireland/Northern Ireland.

tinyurl.com/si202364

Global minimum tax

The Organisation for Economic Co-operation and Development/G20 inclusive framework on base erosion and profit shifting has published guidance to assist governments with implementation...