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The CIOT has responded to the HMRC consultation on Expanding the cash basis for the self-employed.

HMRC has launched a technical consultation seeking views on policy options to regulate umbrella companies and to tackle non-compliance in the umbrella company market.

HMRC has published Employment Related Securities (ERS) Bulletin 52.

HMRC has published pension schemes newsletter 150.

HMRC has published Employment Related Securities (ERS) Bulletin 51.

These regulations ensure that payments made by the Ministry of Defence to service personnel under the 2022 Contribution in Lieu of Council Tax (鈥淐ILOCT鈥�) Rebate Scheme are exempt from income tax.

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2023.

HMRC has published Agent Update issue 108 (24 May 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has launched a technical consultation seeking views on draft tax regulations which set out changes to how pensions tax rules will apply as a result of the public service pensions remedy.

HMRC has updated its guidance on completing a tax check for renewing taxi, private hire or scrap metal licenses.

22 May 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC is increasing the late payment rate of interest to 7%, and the repayment interest rate to 3.5% from 31 May 2023. Interest on quarterly instalment payments of corporation tax is also increased from 22 May 2023.

The UK government has responded to the Public Accounts Committee鈥檚 report on COVID employment support schemes.

The Retained EU Law (Revocation and Reform) Bill will now not automatically remove remaining retained EU law and EU-derived secondary legislation on 31 December 2023.

HMRC has published Employment Related Securities (ERS) Bulletin 50.

The Treasury has published explanatory notes to government amendments to the  Spring Finance Bill 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 March 2023.

HMRC has updated its tax agents guidance to clarify when a tax agent must have an agent service account.

The UK government published various tax policy consultations and other updated documents on 27 April 2023.

HMRC has updated its guidance on residency, domicile and remittance basis (RDR1) in relation to employees of the EU.