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HMRC has published new guidance notes on how to report, and how to register to report, cross-border arrangements under the Mandatory Disclosure Rules (MDR).

These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations, SI 2022/269, to make further provision relating to the Economic Crime (Anti-Money Laundering) Levy.

HMRC’s Stakeholder Digest (23 March 2023) provides a round-up of recent news and updates.

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

This Order provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member.

HMRC has updated its guidance on rates of interest on beneficial loan arrangements.

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

Revenue Scotland has decided to remove the 12 month authority to act time limit for agents

These Regulations increase the special rate of Class 2 NICs payable by share fishermen to £ 4.10 per week from 6 April 2023.

HMRC has published pension schemes newsletter 148.

Regulations have been laid to make it mandatory for employers to deliver P11D & P11D(b) information by an approved method of electronic communication.

These Regulations extend the deadline for paying voluntary National Insurance contributions (NICs) for tax years between 6 April 2006 and 5 April 2016, to 31 July 2023.

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

These Regulations revoke and replace SI 2004/712 (Research and Development (Prescribed Activities) Regulations) to ensure that the legislation refers to the latest iteration of the applicable R&D guidelines –  the BEIS guidelines 2023.

Welsh Parliament approves Welsh Rate Resolution

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

These Regulations amend the Individual Savings Account (ISA) Regulations, SI 1998/1870 (the principal Regulations) to relax certain rules on assets which can be held within (or returned to) the ISA wrapper, and to provide further safeguards for investors where a provider loses its approved status.

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.