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HMRC has published a new factsheet CC/FS71 Compliance checks: information notices on penalties for facilitating avoidance schemes involving non-resident promoters.

The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.

HMRC has confirmed that a large number of taxpayers who have reclaimed tax payments using the repayment agent Tax Credits Ltd since December 2021 will be due a direct refund from HMRC.

HMRC has published a new GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans.

HM Treasury has fully indemnified the Bank of England's intervention to restore orderly markets.

The deadline for the call for evidence on the review of hybrid and distance working has been amended.

HMRC has published a page on their approach to resolve civil tax disputes and information on its internal governance processes.

The closing deadline for the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution has been extended to 28 September 2022.

Chancellor Kwasi Kwarteng will set out the governments medium-term Fiscal Plan on 23 November.

These Regulations make a saving provision for Northern Ireland following the expiry of Coronavirus Act 2020 s 43 at midnight on 24 September 2022.

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The CIOT has responded to the HMT consultation on Sovereign immunity from direct taxation.

The UK government has published detail of its new energy price support scheme for non-domestic customers in Great Britain.

HMRC has published the UK-Luxembourg memorandum of understanding (鈥淢OU鈥�) on the arbitration process under Part VI of the Multilateral Instrument.

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

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

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.

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

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