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HMRC has published a notice which applies to all corporate interest restriction returns (and revised returns) filed with HMRC on or after 1 October 2022. This notice specifies what information must be included in a return and has the force of law.

16 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

CIOT response to the OECD consultation on the progress report on Amount A of Pillar One.

16 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC updates Uncertain Tax Treatments by Large Businesses Manual

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

8 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

HMRC’s Stakeholder Digest (4 August 2022) provides a round-up of recent news including Legislation Day and HMRC’s annual report and accounts for 2021–22.

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 5 August 2022 to increase the bank base rate from 1.25% to 1.75%.

The OTS has published a scoping note setting out the themes for its planned call for evidence on the emerging trends and tax implications of hybrid and distance working.

The Tax Chamber President has released updated guidance on the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone from abroad.

Directions have been published setting out HMRC approved methods of delivery for customers and agents submitting Corporate Interest Restriction notices and returns.

HMRC has published an updated version of its agent toolkit for capital allowances for plant and machinery for 2021–22.

Lesotho has deposited its instrument of ratification for the BEPS Multilateral Instrument.

These Regulations provide for the electronic delivery of documents, the protection of certain information and the inclusion of corporate trustees for the purposes of the Register of Overseas Entities in accordance with Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022.

HMRC has clarified that, with one exception, a CGT UK property return must be filed even if the disposal has already been reported on a self-assessment tax return.

25 July 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC’s Stakeholder Digest (20 July 2022) provides a round-up of recent news including Legislation Day and HMRC’s annual report and accounts for 2021–22.