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HMRC has published a new guidance on how to reduce the risk of using a non-compliant umbrella company for UK agencies or businesses who utilise temporary labour.

11 October 2021 - 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) has published an update that HMRC has extended its agent view of employer liabilities and payments to agents with up to 2,000 clients.

HMRC has published new guidance detailing how it deals with taxpayers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice.

HMRC has added the UK-San Marino Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK-Macao Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK- St Vincent and the Grenadines Tax Information Exchange Agreement (TIEA) to its international treaty collection.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

HMRC has added the UK-Bahamas Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK-Dominica Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has updated its guidance on plastic packaging tax with more information for businesses to prepare themselves for when it comes into effect from 1 April 2022.

The Subsidy Control Bill 2021–22, which will introduce a regime in the UK to replace the EU state aid rules, is currently passing through Parliament.

4 October 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Namibia has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting bringing the total number of jurisdictions that participate in the Convention to 96.

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

HMRC has published the synthesised text of the UK’s double tax convention with South Korea as modified by the BEPS Multilateral Instrument (MLI).

Rwanda has committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2024.

HMRC has published the Switzerland-UK memorandum of understanding (MOU) on arbitration under Article 24 of the UK-Switzerland Double Tax Convention.