TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

One Stop Shop (OSS) – guidance updated on GOV.UK

The UK OSS return and VAT payment service is now live on gov.uk (from 1 October 2021). All distance sales of business to consumer (B2C) goods from Northern Ireland to the EU must be reported on the OSS return. The same does not apply to services. The quarterly return and payment is due by end of the month following the end of the tax period.

HMRC has published guidance on how to complete and submit quarterly returns and payments.