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HMRC has updated the 2022-2023 version of the employer further guide to PAYE and National Insurance contributions (CWG2) in sections 1.4, 1.6 and 3.9 to reflect 2022 legislation changes.

14uk November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has announced that it will increase its late payment interest rates to reflect the rise in the Bank of England base rate. The Bank of England raised interest rates to 3% on 3 November 2022. Generally HMRC’s late payment interest rate is set, by regulation, at the Bank of England base rate plus 2.5% (other than in respect of corporation tax quarterly instalments). For quarterly instalments payments, HMRC’s interest rate is set at the Bank of England base rate plus 1%.

The CIOT has responded to the Office of Tax Simplification (OTS) call for evidence on Review of hybrid and distance working.

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

HMRC has published pension schemes newsletter 144.

The OTS has published a report on the income tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.

HMRC has launched a new service allowing HMRC online gForms to be viewed in full before completion.

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

HMRC’s Stakeholder Digest (27 October 2022) provides a round-up of recent news.

HMRC has informed the CIOT that it is launching a new campaign in November 2022 to tackle non-compliance linked to offshore corporates owning UK property.

The Act received Royal Assent on 25 October 2022.

The Chancellor has announced that the economic statement which was due on 31 October 2022 will now take place on 17 November 2022.

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

Rishi Sunak has taken office as the UK’s next Prime Minister following Liz Truss’s resignation.

HMRC is consulting on changes to its current suite of statistical publications. The consultation will run until the 16 January 2023.

HMRC has published new guidance on what tax agents need to tell HMRC if their business is changing in some way.

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the seventh commencement regulations to be made under the Act.

HMRC has published Agent Update issue 101 (October 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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