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HMRC has published new guidance on the super-deduction and the special rate first year (SR) allowance.

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

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2022.

HMRC has updated its guidance with information on what it is doing about mini umbrella fraud.

HMRC has informed the CIOT that the pause in some RDTC payments continues while HMRC investigates some irregular claims, which means delays to the usual processing times.

This Order widens the scope of tax legislation applying to alternative finance arrangements, specifically the purchase and resale arrangements and the diminishing shared ownership arrangements. The Order will allow both Home Purchase Plan providers that are not financial institutions but are regulated by the Financial Conduct Authority (FCA) and certain alternative finance arrangements facilitated through FCA-regulated peer-to-peer platforms to come within the scope of provisions for alternative finance arrangements.

HMRC has launched a consultation seeking views on the inclusion of cryptoassets in the investment transactions list of asset types used for the purposes of the Investment Manager Exemption (IME) and certain fund tax regimes. The consultation will run from 23 May 2022 to 18 July 2022.

The Chartered Institute of Taxation (CIOT) has responded to the HM Treasury’s consultation on online sales tax (OST).

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

HMRC has published Agent Update issue 96 (May 2022) providing a round-up of recent developments for tax agents and advisers.

The Association of Taxation Technicians (ATT) has shared an update from HMRC that it is pausing some Research & Development Tax Credit (RDTC) payments while it investigates some irregular claims.

HMRC has updated factsheet CC/FS48 and added new sections to provide more information about the recovery of overclaimed Coronavirus Job Retention Scheme (CJRS) grants.

The CIOT has shared an HMRC briefing on share sale proceeds where disposal figures declared on taxpayer’s Self-Assessment returns don’t match those declared by the purchasing company.

In the Treasury minutes published on 16 May 2022, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2021–2022 on HMRC’s management of tax debt.

HMRC has published new factsheet CC/FS57 on the Human Rights Act and DOTAS penalties.

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

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.

The EU temporary state aid framework introduced in 2020 to support companies during the COVID-19 pandemic is gradually to be phased out.

The Welsh government has reached an agreement with the UK government on the establishment of freeports in Wales.

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.