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

John Swinney, Deputy First Minister, delivered the Scottish government’s 2023–24 Budget on 15 December 2022.

In an email alert to subscribers on 15 December, HMRC advised that the Using Making Tax Digital for Income Tax - GOV.UK (www.gov.uk) page had been updated on 14 December to extend the MTD ITSA pilot to 6 April 2026, but HMRC has since confirmed that this was an error.

These Regulations amend the Social Security Contributions and Benefits Act 1992 (and its Northern Ireland equivalent), the Social Security (Contributions) Regulations 2001 (SI 2001/1004), and related legislation to introduce the Lower Profits Threshold (LPT).

The Welsh government has published its draft Budget setting out revenue raising and capital spending plans for 2023/24.

The European Commission has proposed new tax transparency rules for all service providers facilitating transactions in cryptoassets for customers resident in the European Union.

HMRC has updated its guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland.

HMRC has updated its guidance at section 14 to explain when an

This Order amends sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003.

HMRC has published its 2021-22 foreign income toolkit.

HMRC has updated its guidance on Capital Gains tax on UK property or land.

The House of Commons Public Bill Committee has reported the adoption of government amendments to the Economic Crime and Corporate Transparency Bill (the Bill). The Committee has also reported the withdrawal of amendments in the name of Dame Margaret Hodge proposing an offence of failure to prevent fraud or money laundering.

HMRC has published a new GAAR Advisory Panel opinion on unauthorised payment from registered pension scheme involving debt arrangement, to help recognise when arrangements may be abusive tax arrangements.

HMRC has updated its guidance on signing up for MTD for income tax.

The text of the 2022 UK-Brazil Double Taxation Convention has been added to the HMRC tax treaties page.

The Regulations specify the information an employee must provide to HMRC to evidence their entitlement to tax relief in relation to certain allowable expenses.

HMRC has published pension schemes newsletter 145.

As announced at Autumn Statement 2022, the government tabled amendments to the Stamp Duty Land Tax (Reduction) Bill on 28 November 2022 to place the increases to the residential nil-rate thresholds, initially announced in Growth Plan 2022 (and which took effect from 23 September 2022), on a temporary footing.

HMRC’s Stakeholder Digest (24 November 2022) provides a round-up of recent news and updates.

The Chair of the All-Party Parliamentary Group (APPG) on Anti-Corruption and Responsible Tax, Dame Margaret Hodge, has introduced an amendment to the Economic Crime and Corporate Transparency Bill in an amendment paper published by the House of Commons on 24 November 2022. Hodge has introduced a new ‘Offence of failure to prevent fraud, false accounting or money laundering’ with respect to commercial organisations, which the government has not yet confirmed its support for.