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

HMRC guidance reminds first-time licence applicants for taxi, private hire and scrap metal licences to confirm to licencing authorities that they are aware of their tax responsibilities.

These Regulations increase the maximum amount of Employment Allowance from £4,000 to £5,000 for the tax year 2022-23 and subsequent tax years.

These Regulations amend the Valuation for Rating (Plant and Machinery) (England) Regulations, SI  2000/540 and Schedule 6 of the Local Government Finance Act 1988. These Regulations will implement an exemption from non-domestic rates for plant and machinery used in connection with renewable generation and plant and machinery used for storage, such as rooftop solar panels and battery storage used with renewables and electric vehicle charging points (EVCP). The exemption will apply from 1 April 2022 until 31 March 2035.

The Department for Levelling Up, Housing and Communities has published the n Green Freeports in Scotland bidding prospectus which gives details on the Green Freeport model and sets out how bidders can apply in Scotland.

The OECD has released a standardised IT-format to support the electronic reporting and automatic exchange of information collected under the OECD's Model Reporting Rules for Digital Platforms.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

The Chartered Institute of Taxation (CIOT) and the Stamp Taxes Practitioners Group (STPG) have jointly responded to the Welsh Government’s consultation on local variation to Land Transaction Tax (LTT) rates for second homes, short-term holiday lets and potentially other additional residential properties.

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

These two sets of Regulations revoke provisions which enabled individuals who were absent from work for reasons relating to coronavirus to qualify for statutory sick pay and preserve the legal effect of a ‘waiting days’ waiver which otherwise would have expired.

HMRC’s Stakeholder Digest (23 March 2022) provides a round-up of the latest news and updates including information on the Spring Statement, introduction of Plastic Packaging Tax and closure of the Statutory Sick Pay Rebate Scheme (SSP).

The Association of Taxation Technicians (ATT) has responded to HMRC’s call for evidence on Income Tax Self-Assessment registration for the self-employed and landlords.

The Chancellor delivered his Spring Statement on 23 March 2022, detailing several new tax announcements.

The Northern Ireland Finance Minister has met with the Fiscal Commission, established last March to examine the case for additional taxation powers, to discuss their upcoming report on the potential to increase fiscal powers.

The Office of Tax Simplification (OTS) has published an online survey and call for evidence seeking views on simplifying the taxation of property income.

HMRC has published guidance on a range of administrative and technical issues affecting Plastic Packaging Tax.

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

HMRC has announced that the interest rates for late payments will be revised following the Bank of England’s interest rate rise from 0.50% to 0.75%.

These Regulations extend the income tax exemption for employer-provided or reimbursed coronavirus tests for the 2022–23 tax year.

The Government of Jersey has stated that all forms of tax cooperation with Russia are suspended with immediate effect. The Minister for External Relations and Financial Services, Senator Ian Gorst, stated that Jersey should not be providing the Russian government with information that can be used to increase its tax revenues. This suspension follows from a similar announcement from the UK government on Thursday 17 March 2022.