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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

HMRC increases late-payment interest rates

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 5 May 2022 to increase the bank base rate from 0.75% to 1%.

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

Weekly roundup of HMRC manual changes: 9 May 2022

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

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

Final Direction for mandating format of claims for employment expenses

HMRC has published the final direction for mandating the format of claims for employment expenses.

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

Weekly roundup of HMRC manual changes: 2 May 2022

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

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

HMRC's Guaranteed Minimum Pension (GMP) equalisation tax treatment

The Pensions and Lifetime Savings Association (PLSA) has issued additional information on HMRC’s GMP equalisation guidance on pensions tax considerations when equalising benefits for the effects of inequalities in GMPs. PLSA clarifies the tax treatment of the interest element, particularly in relation to tax due and responsibilities of pension schemes to deduct the tax due at the source.

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

Weekly roundup of HMRC manual changes – 25 April 2022

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

25 Apr 2022 00:00 | Published by a Tolley Employment Tax expert

Agent update: issue 95

HMRC has published Agent Update issue 95 (April 2022) providing a round-up of recent developments for tax agents and advisers.

21 Apr 2022 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more Read more

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more Read more

Special rate pool and long life assets

Special rate pool and long life assetsSpecial rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool

14 Jul 2020 13:41 | Produced by Tolley Read more Read more