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The Chartered Institute of Taxation (CIOT) has responded to the HMRC consultation on timely payment of tax which closed on 13 July 2021.

26 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its factsheet on the penalties it may charge for enablers of tax avoidance which are subsequently defeated to reflect changes made by

The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the Government refers to it as draft legislation for Finance Bill 2021/22, in this commentary, for clarity, it is referred to as Draft Finance Bill 2022. The final contents of the Bill will be subject to confirmation at a later date, expected to be in the Autumn, though it is uncertain whether this will be combined with an Autumn Budget.

HMRC has updated its guidance with further information about what to do for individuals who normally work in the UK or the EU, but their work location has changed temporarily because of COVID-19 related travel restrictions.

HMRC has published Agent Update issue 86 (July 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated its general anti-abuse rule (GAAR) guidance with effect from 16 July 2021.

HMRC has updated its guidance with information about the changes to the Coronavirus Job Retention Scheme (CJRS) from 1 August 2021 and claims for furlough days in July 2021.

12 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published new guidance on how to claim relief from Stamp Duty Land Tax (SDLT) when buying land or buildings in a Freeport tax site.

HMRC has published new guidance for advisers on how to register as an agent with HMRC, how to change or remove agent authorisations and how to give staff access to HMRC online services for agents.

Draft legislation for the next Finance Bill will be published on Tuesday 20 July 2021.

HM Treasury has published the required Treasury Direction setting out the detail of the fifth SEISS grant. As promised by early July, HMRC has also updated number of its guidance notes with information in relation to the fifth SEISS grant.

5 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published new guidance which details when taxpayers may need to make a change to their self-assessment tax return for SEISS payments, and how to do it.

Draft Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA) Regulations 2021 have been published.

HMRC has published a paper setting out its approach to collecting tax debts and supporting taxpayers as the UK emerges from the coronavirus (COVID–19) pandemic.

These Regulations provide for 29th June 2021 to be the appointed day for the commencement of paragraphs 8 and 13 of Schedule 11 to the Finance Act 2020.

The Association of Taxation Technicians (ATT) has shared an update from HMRC concerning about the interaction between the UK Property Reporting Service and self-assessment, particularly in the case where an individual has been charged (and paid) more CGT following the in-year report of their disposal via the service than is due under self-assessment and is now seeking a refund.

28 June 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.