HMRC has recently updated its Check when you can expect a reply from HMRC tool. This can now be used to check when you should receive a reply to certain types of requests about PAYE for employers, national insurance contributions issues, including registering a PAYE scheme and claiming a Construction Industry scheme refund. HMRC advises that the Where’s my reply tool and/or the HMRC service dashboard should be consulted for the expected response date before any progress chasing calls are made.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit and we update you on recent developments in relation to the Retained EU Law Bill. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins from 2 June and 9 June are available and see part 2 of our story on the Windsor Framework. Retained EU Law Bill At the end of May, the House of Commons considered the House of Lords amendments to the Retained EU Law Bill (Official Report part 1, and Official Report part 2). Parliament returned from a short recess on 5 June which was followed by Kemi Badenoch, the Minister responsible for the Retained EU Law Bill, appearing before the European Scrutiny Committee on 6 June. The House of Lords is to consider the House of Commons amendments to the Bill and the European Scrutiny Committee has published its report on the Windsor Framework. Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Check simplified procedure value rates for fresh fruit and vegetables; CDS Declaration Completion Instructions for Imports; Tell HMRC if you still need your EORI number starting XI; Search the register of customs agents and fast parcel operators; Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS); Search the register of customs agents and fast parcel operators; Check simplified procedure value rates for fresh fruit and vegetables; Search the register of customs agents and fast parcel operators; and Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.

HMRC’s latest schedule of live and recorded webinars is now available for booking. Spaces are limited, so take a look now and save your place. The Agent Forum – working with the agent community: book now This live webinar aims to raise awareness of the Agent Forum (“AF”) and will look at:- the benefits of using the AF; proper use of the AF, including what HMRC expects from agents and what to expect from HMRC; good practice; and useful hints and tips. A recording is also available to register to view of the webinar UK freeports – examples of tax and customs benefit.

Do you use HMRC online services? Don’t be caught out by the planned downtime to some services. HMRC are warning about the non-availability of specific services on the HMRC website, a range of services are impacted. Check the relevant page for information on planned downtime. Two new services have recently been added to this. The status of the income tax self-assessment payment plan page can now be checked as can the employers PAYE payment plan page.

Check out the latest items on the Agent Forum. Remember, in order to view each item, you must be signed up and logged in. All agents, who are a member of a professional body, are invited to join HMRC’s Agent Forum. This dedicated Agent Forum is hosted in a private area within the HMRC’s Online Taxpayer Forum. You can interact with other agents and HMRC experts to discuss topical issues and processes.

Uzbekistan has joined the international efforts against tax evasion and avoidance by becoming the newest member of the OECD/G20 Inclusive Framework on BEPS.

This new publication from the OECD follows a comprehensive review of the Standard for Automatic Exchange of Financial Account Information in Tax Matters (released in 2014). The new standard includes the Crypto-Asset Reporting Framework and amendments to the Common Reporting Standard, along with associated commentaries and exchange of information frameworks.

The OECD recently organised a training session for representatives from the 15 members of the Economic Community of West African States (ECOWAS), the Islamic Republic of Mauritania, the Commissions of ECOWAS, and the West African Economic and Monetary Union. This training workshop is part of a three-year training cycle on transfer pricing organised by the OECD.

The European Commission recently welcomed the political agreement reached by EU Finance Ministers on new tax transparency rules for all service providers facilitating transactions in crypto-assets, for customers resident in the EU. In its May Newsletter, the Commission interviewed Henrik Paulander, the responsible Head of Sector in DG TAXUD’s Administrative Cooperation Unit, on the new so-called 'DAC8' rules.

Revenue has published a new manual on the treatment of pensions taxable in Ireland in respect of service in the OECD and certain other international organisations. This manual explains the tax treatment of pensions received by retired employees' resident in Ireland in respect of service in OECD, including certain other international organisations, and how these pensions are dealt with in accordance with international agreement.

Revenue has updated its guidance on Expression of Doubt for income tax, corporation tax and CGT purposes. The amendment, contained in paragraph 3, clarifies that interest will apply where a liability is not paid within 30 days of the relevant assessment.

Revenue has published a new Tax and Duty Manual incorporating previously published dividend withholding tax (DWT) technical guidance notes for Paying Companies Authorised Withholding Agents and Qualifying Intermediaries). Although much of the content is the same, some of the key amendments include: A reminder that intermediaries operating through nominee companies must file a Form 21R in certain instances. The removal of the guidance on the treatment of PEPs, ISAs, and SIPs. The amendment of the guidance on how certain entities/types of entities are dealt with for DWT purposes, removing the list of entities that was in the previous publication, with a link to its guidance on the classification of foreign entities for Irish tax purposes.