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Weekly roundup of HMRC manual changes: 3 October 2022

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

02 Oct 2022 18:30 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 28 September 2022

HMRC’s Stakeholder Digest (28 September 2022) provides a round-up of recent news.

30 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Welsh Land Transaction Tax (LTT) update to thresholds and rates

The Wales Finance minister has announced that the LTT nil rate threshold will increase to £225,000 and there will be an increase in some rates from 10 October 2022.

30 Sep 2022 00:00 | Published by a Tolley Personal Tax expert

CC/FS71: Compliance checks: information notices: penalties for facilitating avoidance schemes involving non-resident promoters

HMRC has published a new factsheet CC/FS71 Compliance checks: information notices on penalties for facilitating avoidance schemes involving non-resident promoters.

30 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Finance Bill 2022-23 draft legislation

The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.

29 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Clients of repayment agent to be refunded directly by HMRC

HMRC has confirmed that a large number of taxpayers who have reclaimed tax payments using the repayment agent Tax Credits Ltd since December 2021 will be due a direct refund from HMRC.

29 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

HM Treasury response to Bank of England financial stability intervention

HM Treasury has fully indemnified the Bank of England's intervention to restore orderly markets.

29 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Call for evidence: review of hybrid and distance working

The deadline for the call for evidence on the review of hybrid and distance working has been amended.

28 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on uncertain tax treatment

HMRC has updated its guidance on uncertain tax treatment.

28 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Call for Evidence: Scottish Government block grant adjustments for tax and welfare devolution

The closing deadline for the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution has been extended to 28 September 2022.

27 Sep 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2022/987 The Statutory Sick Pay (Coronavirus) (Suspension of Waiting Days) (Saving Provision) (Northern Ireland) Regulations 2022

These Regulations make a saving provision for Northern Ireland following the expiry of Coronavirus Act 2020 s 43 at midnight on 24 September 2022.

26 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

Designation of Freeport Tax Sites in Solent, Plymouth and South Devon

Regulations have been laid to designate areas in the Solent and Plymouth and South Devon as Freeport Tax Sites from 14 October 2022.

26 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC guidance: How to choose a tax agent

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

26 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 26 September 2022

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

26 Sep 2022 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Mini-Budget: 23 September 2022—key tax highlights

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

23 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC guidance: How to choose a tax agent

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

23 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 100

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

22 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC updates Employer Bulletin: August 2022

HMRC has updated its Employer Bulletin with a revised start date of the variable payment plan service.

21 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 20 September 2022

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

20 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response to Scottish Government block grant adjustments for tax and welfare devolution

The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have responded to the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution. In addition, the closing deadline for responses has been extended to 26 September.

16 Sep 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Popular Articles

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more Read more

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more