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Weekly roundup of HMRC manual changes: 17 April 2023

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

17 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill roundup – 14 April 2023

UK government amendments on R&D and multinational top-up tax are expected to be passed at Committee of the Whole House stage.

14 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 11 April 2023

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

11 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance (No 2) Bill 2023 - Committee dates announced

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

06 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: LBTT - Additional Dwelling Supplement legislation changes

The Chartered Institute of Taxation (CIOT) has responded to the Scottish Government consultation on LBTT - Additional Dwelling Supplement legislation changes.

05 Apr 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

San Marino and UK discussing tax treaty

Discussions around a double tax treaty between San Marino and the UK are ongoing, according to the UK government.

04 Apr 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated HMRC guidance on Research and development (R&D) tax relief

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

03 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 3 April 2023

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

03 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Treasury Minutes: March 2023 - HMRC Performance in 2021-22

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

31 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Self-assessment taxpayers to be moved to online filing

HMRC is informing self-assessment taxpayers who currently file paper returns, that the paper forms will no longer be available to download from gov.uk from 6 April 2023.

30 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Non-Domestic Rating Bill 2023

The Bill aims to streamline the business rates system in England and Wales, introducing various measures to reduce the administrative and financial burden on businesses together with the anticipated three-yearly revaluations.

30 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 27 March 2023

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

27 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC updates interest rates following Bank of England decision

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

27 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 106

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

23 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/348 The International Organisations (Tax Exemptions Designation) Order 2023

This Order provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member.

23 Mar 2023 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Weekly roundup of HMRC manual changes: 20 March 2023

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

20 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 148 — March 2023

HMRC has published pension schemes newsletter 148.

17 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Spring Budget 2023: new investment allowances and relaxation of pension restrictions

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

15 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on money laundering supervision

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

14 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 13 March 2023

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

13 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

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Associated companies ― from 1 April 2023

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