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

From 1 October 2021, the UK OSS return and VAT payment service is now live. All distance sales of business to consumer goods from NI to the EU must be reported on the OSS return (however this does not apply to services). Each quarterly return and payment is due by end of the month following the end of the relevant tax period. HMRC has published updated guidance on how to complete and submit quarterly returns and payments.