In brief: 20 October 2022

PAYE

HMRC has updated its ‘PAYE for agents online service’ to include information on using the employer liabilities and payments service.

tinyurl.com/hmrcpayeagents

EU blacklist

The Council of the EU has placed Anguilla The Bahamas and the Turks and Caicos Islands on the EU list of non-co-operative jurisdictions for tax purposes.

tinyurl.com/eucouncil4oct

Tax treaties

Mongolia has signed the multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (BEPS). South Africa has also deposited its instrument of ratification for the BEPS convention.

tinyurl.com/oecdbepsmonsa

Global taxation

The Organisation for Economic Co-operation and Development is consulting on the progress report on the administration and tax certainty aspects of amount A of pillar one.

tinyurl.com/oecdpillar1ama

VAT flat rate

HMRC has published a new VAT notice 733 on the flat rate scheme for small businesses.

tinyurl.com/hmrcvn733-2

Northern Ireland

The Northern Ireland Department of Finance is consulting on the recommendations made by the Independent Fiscal Commission in its report More fiscal...