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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.

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

HMRC has updated its guidance to provide information on how to get a paper form to report Capital Gains Tax on UK property or land.

HMRC has published a policy paper to help relevant entities understand how the Economic Crime Levy (ECL) will work and how they will be affected.

These Regulations increase the annual rates of Working Tax Credit and Child Tax Credit from 6 April 2023, and the weekly rate of Child Benefit and Guardian’s Allowance from 10 April 2023.

These Regulations increase the flat-rate weekly amounts of Class 2 and Class 3 National Insurance contributions from 6 April 2023, and confirm that Class 1 earnings limits and thresholds are unchanged.

This instrument increases the official rate of interest applicable under FA 1989, s 178 from 6 April 2023.

HMRC has updated various guidance notes on Employment related share schemes.

This instrument amends regulations which stipulate the information HMRC may deliver to taxpayers electronically.

HMRC has published pension schemes newsletter 147.

The first late-payment penalty for income tax due by the 31 January 2023 self-assessment deadline will be levied on amounts of tax still outstanding on 3 March.