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HMRC guidance: Employer guides for PAYE and National Insurance contributions

HMRC has published the latest versions of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5), and of its further guidance for employers on PAYE and National Insurance contributions (CWG2), the latter to be used from 6 April 2022.

02 Feb 2022 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance: Disclosure of tax avoidance schemes

HMRC has substantially updated its disclosure of tax avoidance schemes (DOTAS) guidance. New topics covered include HMRC’s powers, introduced in the

02 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

Notices to file income tax returns incorrectly issued to non-resident corporate landlords

The Chartered Institute of Taxation (CIOT) has shared an update from HMRC which provides further details on Notices to file income tax returns incorrectly issued to non-resident corporate landlords.

01 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

Prepare for the Health and Social Care Levy

HMRC has published new guidance to provide information on how National Insurance contributions (NICs) will increase when the Health and Social Care Levy comes into effect in the UK on 6 April 2022.

01 Feb 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 31 January 2022

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

31 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 26 January 2022

The CIOT has published the latest HMRC Stakeholder Digest (26 January 2022) which provides a round-up of the latest news, including the late payment of voluntary Class 2 NICs and the delayed introduction of the new VAT penalty regime.

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

Finance Bill 2022: Report Stage set for 2 February

Finance Bill 2022 will be considered at Report Stage in the House of Commons on 2 February 2022. The government has proposed a number of amendments which are expected to be approved at this final stage for changes.

27 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

Technical consultation: The Social Security Contributions (Freeports) Regulations 2022

HMRC has launched a technical consultation on draft regulations covering Freeport National Insurance contributions relief where employees’ time spent at the freeport site is limited due to a protected characteristic. The consultation runs until 17 February 2022.

27 Jan 2022 00:00 | Published by a Tolley Employment Tax expert

Agent Update: issue 92

HMRC has published Agent Update issue 92 (January 2022) providing a round-up of recent developments for tax agents and advisers.

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

Call for evidence: Income Tax Self Assessment registration for the self-employed and landlords

HMRC has extended the closing date for submitting responses to the call for evidence.

20 Jan 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated guidance on reintroduced Coronavirus Statutory Sick Pay Rebate Scheme

HMRC has updated its guidance to confirm that the Coronavirus Statutory Sick Pay Rebate Scheme has been reintroduced. The Rebate Scheme allows small and medium-sized businesses to reclaim Statutory Sick Pay (SSP) for employees who were off work due to coronavirus on or after 21 December 2021.

19 Jan 2022 00:00 | Published by a Tolley Employment Tax expert

CIOT response to Corporate Re-domiciliation consultation

The Chartered Institute of Taxation (CIOT) has responded to the BEIS, HMT and HMRC consultation on Corporate Re-domiciliation.

17 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 136: January 2022

HMRC has published pension schemes newsletter 136, to update relevant stakeholders of the latest news and updates regarding pension schemes.

17 Jan 2022 00:00 | Published by a Tolley Employment Tax expert

HMRC provides further detail on 31 January 2022 penalty easement

The Association of Taxation Technicians (ATT) has shared an update from HMRC which provides further details on 31 January penalty easement.

17 Jan 2022 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance on Self-Employment Income Support Scheme (SEISS)

HMRC has updated its guidance on the Self-Employment Income Support Scheme (SEISS) to ask self-employed individuals and members of partnerships who were unable to make a claim due to HMRC error to contact HMRC by 28 February 2022.

12 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC reminds businesses to declare COVID-19 grants on tax returns

HMRC is urging tax agents and accountants to remind their clients that COVID-19 support grants or payments are taxable and should be declared on their company tax returns.

12 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 6 January 2022

The CIOT has published the latest HMRC Stakeholder Digest (6 January 2022) which provides a round-up of the latest news and updates.

10 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 10 January 2022

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

10 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

Potential date for Spring Statement 2022

The Chancellor of the Exchequer has commissioned the Office for Budget Responsibility to produce an economic and fiscal forecast for Wednesday 23 March 2022.

07 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 22 December 2021

The CIOT has published the latest HMRC Stakeholder Digest (22 December 2021) which provides a round-up of the latest news and updates.

06 Jan 2022 00:00 | Published by a Tolley Corporation Tax expert

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