General Features

CIOT made a written submission to the Finance and Constitution Committee of the Scottish Parliament in response to its call for evidence on the Financial Memorandum to the Non-Domestic Rates (Scotland) Bill. CIOT and LITRG made a joint submission in response to the Scottish government consultation on a policy framework for devolved taxes, to which ATT submitted a separate response.

Although the digital record keeping part of MTD is now live for all mandated VAT registered taxpayers, it may still not be necessary to have signed up for the service yet. Below we have some reminders and information for taxpayers who have not yet signed up.

CIOT made a written submission to the Local Government and Communities Committee in response to its call for evidence on the Non-Domestic Rates (Scotland) Bill. CIOT was also represented at a roundtable on the Land and Buildings Transaction Tax Additional Dwelling Supplement, organised by the Finance and Constitution Committee.

HMRC has added some important updates to VAT Notice 700 /22, including three relaxations to the digital record keeping requirements. The process for enrolling into Making Tax Digital if you do not have a Unique Taxpayer Reference has also been clarified.