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Agent update: issue 97

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

16 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: June 2022

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

15 Jun 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/643 The Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) Regulations 2022

These Regulations designate various areas within the Plymouth and South Devon freeport as freeport tax sites with effect from 4 July 2022.

13 Jun 2022 18:30 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 13 June 2022

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

13 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC comments on WFH expenses in PAYE codes

HMRC has commented on the removal of working from home (WFH) expenses from 2022/23 PAYE Codes where the employee no longer qualifies for the expense.

09 Jun 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes – 6 June 2022

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

06 Jun 2022 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 139: May 2022

HMRC has published pension schemes newsletter 139, to update stakeholders on the latest news and updates regarding pension schemes.

31 May 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 30 May 2022

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

30 May 2022 00:00 | Published by a Tolley Corporation Tax expert

Advisory fuel rates from 1 June 2022

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2022.

26 May 2022 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance on mini umbrella company fraud

HMRC has updated its guidance with information on what it is doing about mini umbrella fraud.

26 May 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 23 May 2022

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

23 May 2022 00:00 | Published by a Tolley Corporation Tax expert

SI 2022/555 The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2022

These Regulations amend child benefit and tax credits legislation for various reasons, including to remove a number of temporary easements introduced during the coronavirus pandemic.

20 May 2022 00:00 | Published by a Tolley Employment Tax expert

Agent update: issue 96

HMRC has published Agent Update issue 96 (May 2022) providing a round-up of recent developments for tax agents and advisers.

20 May 2022 00:00 | Published by a Tolley Corporation Tax expert

CC/FS57: Compliance checks factsheets: The Human Rights Act and DOTAS penalties

HMRC has published new factsheet CC/FS57 on the Human Rights Act and DOTAS penalties.

16 May 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 16 May 2022

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

16 May 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 11 May 2022

HMRC’s Stakeholder Digest (11 May 2022) provides a round-up of the latest news and updates including information on financial support for SME businesses, tax-free childcare, tax credit renewals, Moscow stock exchange status, guidance on tax on tips, gratuities and service charges, EU import controls and data on transfer pricing and Diverted Profits Tax.

16 May 2022 00:00 | Published by a Tolley Employment Tax expert

Welsh and UK governments agree to establish freeports in Wales

The Welsh government has reached an agreement with the UK government on the establishment of freeports in Wales.

13 May 2022 00:00 | Published by a Tolley Corporation Tax expert

SI 2022/526 The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2022

These Regulations extend the effect of the DOTAS provisions in FA 2021, which allow HMRC to issue notices where it reasonably suspects that arrangements are notifiable tax arrangements, to NICs arrangements.

12 May 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/529 The Income Tax (Exemption of Social Security Benefits) Regulations 2022

These Regulations will exempt three new social security payments from income tax with retrospective effect from the date of their respective introductions.

12 May 2022 00:00 | Published by a Tolley Employment Tax expert

Queen's Speech 2022: highlights

Opening the 2022–23 Parliamentary session on 10 May 2022, the Queen's Speech set out the UK Government's legislative priorities including the following:

10 May 2022 00:00 | Published by a Tolley Corporation Tax expert

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Wholly and exclusively

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Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

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Exemption ― overview ― items exempt from VAT in the UK

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