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The CIOT and ATT have responded to the HMRC consultation on Charities tax compliance. The consultation explored reasonable and proportionate changes on how to reform some tax relief rules that do not work as intended.

This Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and Brazil was signed on 29 November 2022. It also brings into effect a 2005 Agreement.

HMRC has published pension schemes newsletter 152.

These Regulations provide a disregard from earnings, for NICs purposes, for compensation payments made under the public service pensions remedy.

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

This instrument makes consequential amendments in light of the F(No 2)A 2023 changes that provide for NIC relief in investment zones.

This treaty was presented to Parliament in July 2023. The explanatory memorandum provides information on the Convention on Social Security Coordination between Iceland, the Principality of Liechtenstein, the Kingdom of Norway, and the United Kingdom of Great Britain and Northern Ireland.

The CIOT has responded to the HMRC consultation on The Tax Administration Framework Review: information and data.

In the Treasury minutes published on 17 July 2023, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022-23 on managing tax compliance following the COVID-19 pandemic.

Hot on the heels of

17 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The CIOT has published HMRC’s announcement that the downloadable paper CGT property return trial has been extended until the end of September 2023.

These Regulations exempt certain top-up payments made under the Post Office Limited’s Horizon Shortfall Scheme (HSS) from income tax, capital gains tax and Class 1 NICs.

10 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Finance (No 2) Act 2023

HMRC’s Stakeholder Digest (7 July 2023) provides a round-up of recent news and updates.

These Regulations amend the Principal Regulations, SI 2016/237 Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016.

These regulations extend the deadline for paying voluntary National Insurance Contributions (NICs) for tax years between 6 April 2006 and 5 April 2018 to 5 April 2025.

The CIOT has responded to the House of Commons Public Accounts Committee (PAC) inquiry into Progress with Making Tax Digital.

HMRC is increasing the late-payment interest rate to 7.50% and the repayment rate to 4% from 11 July 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 July 2023.