In brief: 15 September 2022

Plastic packaging tax

HMRC has updated its plastic packaging tax (PPT) return guidance on amending a tax return. Businesses can sign into their PPT account and choose ‘view or amend submitted returns’ to make changes.

tinyurl.com/hmrcpptgui

VAT – museums

HMRC is encouraging museums and galleries to claim under the VAT refund scheme which supports free entry as part of plans to give more people access to arts and culture.

tinyurl.com/hmrcmusgaller

Requirement to correct

Additional guidance on the requirement to correct is available. It supplements the guidance published in 2017 but does not replace it.

tinyurl.com/szcaywth

Apprenticeship levy

The guidance on paying the apprenticeship levy has been updated to clarify that information about the off-payroll working rules applies to medium and large-sized clients outside the public sector.

tinyurl.com/hmrcpayapprlevy

Possible DTA with Brazil

HMRC has published a joint declaration that announces the first round of negotiations for...