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These Regulations amend the Valuation for Rating (Plant and Machinery) (England) Regulations, SI  2000/540 and Schedule 6 of the Local Government Finance Act 1988. These Regulations will implement an exemption from non-domestic rates for plant and machinery used in connection with renewable generation and plant and machinery used for storage, such as rooftop solar panels and battery storage used with renewables and electric vehicle charging points (EVCP). The exemption will apply from 1 April 2022 until 31 March 2035.

This Order states the annual chargeable amounts of the annual tax on enveloped dwellings (ATED) for chargeable periods beginning on or after 1 April 2022.

HMRC has updated its guidance to reflect the new rates for the Primary Class 1 National Insurance contributions, car advisory fuel rates for 1400cc or less and the employment allowance.

These Regulations amend the National Minimum Wage Regulations, SI 2015/621 to increase rates of the National Living Wage (NLW) and National Minimum Wage (NMW) in line with the recommendations of the Low Pay Commission.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

These Regulations make a consequential amendment to the Income Tax (Construction Industry Scheme) Regulations, SI 2005/2045 to include reference to statutory parental bereavement pay payable in Northern Ireland (NI) to bring Northern Ireland in line with Great Britain.

These Regulations provide for the extension to Scheme Pays information and reporting deadlines where there has been a retrospective change of facts affecting an individual's pension input amount and their annual allowance.

The Chartered Institute of Taxation (CIOT) and the Stamp Taxes Practitioners Group (STPG) have jointly responded to the Welsh Government’s consultation on local variation to Land Transaction Tax (LTT) rates for second homes, short-term holiday lets and potentially other additional residential properties.

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

These two sets of Regulations revoke provisions which enabled individuals who were absent from work for reasons relating to coronavirus to qualify for statutory sick pay and preserve the legal effect of a ‘waiting days’ waiver which otherwise would have expired.

The Chartered Institute of Taxation (CIOT) has responded to the Chancellor’s Spring Statement of 23 March 2022, welcoming the announcement to align income tax and national insurance contributions (NICs) thresholds. However, the CIOT have commented that the alignment and the separate announcement to reduce the basic rate of income tax suggest conflicting approaches to the two taxes. It was also stated that the income tax and NICs thresholds will not be equalised in 2022/23 and that the prospect of further income tax divergence between Scotland and the rest of the UK has increased.

HMRC’s Stakeholder Digest (23 March 2022) provides a round-up of the latest news and updates including information on the Spring Statement, introduction of Plastic Packaging Tax and closure of the Statutory Sick Pay Rebate Scheme (SSP).

The Association of Taxation Technicians (ATT) has responded to HMRC’s call for evidence on Income Tax Self-Assessment registration for the self-employed and landlords.

The Chancellor delivered his Spring Statement on 23 March 2022, detailing several new tax announcements.

The Office of Tax Simplification (OTS) has published an online survey and call for evidence seeking views on simplifying the taxation of property income.

HMRC has published Employment Related Securities Bulletin 41 for March 2022.

These Regulations make consequential and miscellaneous amendments, and modifications, to existing pensions legislation in relation to collective money purchase schemes.

HMRC is making changes to the process for claiming tax relief for employment expenses by post.

The CIOT has responded to HMRC’s call for evidence on Income Tax Self Assessment registration for the self-employed and landlords.

These Regulations make provisions in consequence of the Social Security Benefits Up-rating Order, SI 2022/292 which provides for the annual up-rating of social security benefits.