HMRC recently closed the VAT registration helpline (from 22 May 2023), a subsidiary of the VAT helpline, which was dedicated specifically to helping taxpayers with queries around their VAT registration application. Advisers from this helpline are being redeployed to spend their time processing VAT registration applications instead of answering calls through the helpline. The closure of the helpline was not consulted on in advance of the announcement. Read the full email from HMRC.

The latest Agent Update and News and Information Bulletin are available from HMRC. Agent Update: issue 108 is available now. Get the latest guidance and information, which features the following this month:- Changes to the HMRC VAT online account from 15‌‌‌ May 2023 – are businesses software-ready? Self-Assessment threshold change; Repayment agent registration – check if you need an agent services account to submit repayment claims; and Employment related securities – end of year return deadline.

This month’s tidbits cover the latest bulletins from HMRC and updated guidance in several areas.

In this week’s EU exit corner, we bring you the latest guidance updates and publications relevant to EU exit. Read the Institute’s submission to the House of Lords inquiry into the Windsor Framework and The Retained EU Law Bill is proceeding through the final stages in the House of Lords. The latest Trader Support Service and Borders Weekly Stakeholder Bulletins are also available and we bring you news of an enhancement to the Goods Vehicle Movements Service (“GVMS”). Enhancement to the GVMS. From 16 May 2023, HMRC introduced an enhancement to the GVMS which means that taxpayers can now upload up to 2,500 Import Movement Reference Numbers for EU to Great Britain movements. Retained EU law bill Report stage of Retained EU Law (Revocation and Reform) Bill took place last week on 15 and 16 May in the House of Lords. Peers in the House proposed amendments to the Bill, with the Government defeated on several occasions. One significant amendment was made for changes to the Bill to be subject to greater parliamentary scrutiny via referral to a Joint Committee of both Houses of Parliament.   Miscellaneous updated guidance etc. The latest guidance updates, and publications relevant to EU exit are as follows:- Schedule of Retained EU law; Pay no import duties or VAT on importing goods for testing; Pay no import duty and VAT on importing commercial samples; Pay no import duty or VAT on donated medical equipment; Pay no Customs Duty or VAT on blood grouping, tissue typing and therapeutic substances; and Pay no import duty or VAT when importing animals for scientific research.

Viet Nam recently deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI will enter into force in Viet Nam from 1 September 2023.

Following a review by Revenue, the decision has been made to decommission seldom-used regional telephone numbers. Instead, taxpayers and their agents seeking service in relation to business taxes can reach Revenue by dialling 01-7383630 (or 01-7383697 to bypass prompts). The decommissioned regional numbers are: BMW01-7383611    DUB01-7383612    ESE01-7383613    SW01-7383614    If callers try to reach these numbers after the effective date, they will receive a message indicating the relevant line is no longer in service.

Revenue has amended its Tax and Duty Manual 'Agent's Guide to the Collector General's Division' to reflect the latest operational processes and current due dates. The updates include: Local Property Tax (LPT) payments can be made by direct debit by accessing the LPT portal on the Revenue website.   An Agent Link for each property is required in respect of LPT.   Direction that agents should not provide their own address as business address of their client.  Clarification that final demands will issue to the business or official address of the taxpayer.   Information regarding the Small Company Administrative Rescue Process (SCARP).   Large Corporates Division (LCD) now deals with Tax Relief at Source (TRS) for qualifying medical insurance premiums.   Information has been inserted in relation to changes to preliminary tax rules for corporate non-resident landlords and the introduction of the interest limitation rule (ILR). Further information is available in eBrief no.123/23.

The Department of Finance has published the responses it has received to its recent feedback statement on Pillar Two Minimum Tax Rate implementation The Institute, under the auspices of the CCAB-I, responded to the feedback statement earlier this month.

Revenue has updated examples in its Tax and Duty Manual regarding the recoupment of overpayments of salary by an employer from an employee to reflect changes to the value of the standard rate tax band and personal tax credits introduced in Budget 2023.

Revenue has updated its Tax and Duty Manual regarding the treatment of employer reimbursed remote working expenses to clarify conditions relating to the €3.20 per diem payment.

Revenue has updated its Tax and Duty Manual regarding capital acquisitions tax collection and enforcement guidelines for payments in non-statutory instalments. The amended guidelines state that such payments are applied against tax first, then interest.

Changes to the Stamp Duties Consolidation Act 1999 introduced in section 68 Finance Act 2022 shall come into operation from 1 June 2023 per S.I. no.240 of 2023. The new sections - section 83DA and section 83DB SDCA 1999 - provide for repayment of stamp duty in certain circumstances. Sections 83E and 83F SDCA 1999 have been repealed.