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HMRC updates Employer Bulletin: August 2022

HMRC has updated its Employer Bulletin with a revised start date of the variable payment plan service.

21 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 20 September 2022

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

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

CIOT response to Scottish Government block grant adjustments for tax and welfare devolution

The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have responded to the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution. In addition, the closing deadline for responses has been extended to 26 September.

16 Sep 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

CIOT response to the consultation on protecting customers claiming tax repayments

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

15 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 12 September 2022

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

12 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

New HMRC tax agent and adviser guidance pages

HMRC has published several guidance pages relating to HMRC online services for agents.

08 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 5 September 2022

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

05 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

UK and ITV appeal to Court of Justice in CFC case

The Court of Justice of the European Union decision that the finance company exemption in the UK CFC rules was unlawful State aid is being appealed.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response on taxation of Decentralised Finance involving the lending and staking of cryptoassets

The CIOT has responded to the HMRC call for evidence on the taxation of decentralised finance involving the lending and staking of cryptoassets.

01 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on making tax digital for income tax

HMRC has updated its Making Tax Digital (MTD) for income tax guidance pages to add information for taxpayers in relation to meeting the MTD for Income Tax requirements by 6 April 2024.

26 Aug 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 22 August 2022

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

22 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 99

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 16 August 2022

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

15 Aug 2022 18:30 | Published by a Tolley Corporation Tax expert

Employer Bulletin: August 2022

HMRC’s latest Employer Bulletin highlights the improved digital Form

10 Aug 2022 00:00 | Published by a Tolley Employment Tax expert

CC/FS72: Corresponding with HMRC by email

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

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

Weekly roundup of HMRC manual changes: 8 August 2022

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

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

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

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

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Treasury Minutes: August 2022 - Government response on HMRC's lessons from IR35 reforms

In the Treasury minutes published on 5 August 2022, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022–2023 on HMRC’s lessons from implementing IR35 reforms.

08 Aug 2022 00:00 | Published by a Tolley Employment 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 August 2022 to increase the bank base rate from 1.25% to 1.75%.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC publishes Q&As on common errors in the calculation of CJRS grants

New guidance sets out HMRC’s response in relation to common errors in the calculation of Coronavirus Job Retention Scheme (CJRS) grants for eligible employees.

05 Aug 2022 00:00 | Published by a Tolley Employment Tax expert

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Non-trading deficits on loan relationships

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14 Jul 2020 12:17 | Produced by Tolley Read more Read more

Loans written off

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Gilts

Gilts‘Gilts’ are securities that are also known by a number of different names (eg gilt-edged securities, Government securities or treasury stock).The Government sells gilts to fund the deficit between public spending and tax receipts. Normally, the Government pays interest to the holder of the gilt

14 Jul 2020 11:48 | Produced by Tolley Read more Read more