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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.

These Regulations make amendments to the Child Benefit (General) Regulations, SI 2006/223 and the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that persons who left Ukraine in connection with the Russian invasion on 24 February 2022 are exempt from the requirement to have been living in the UK for at least three months before becoming entitled to Child Benefit. They will also ensure that payments under the Homes for Ukraine scheme are disregarded for the purposes of calculating entitlement to tax credits.

The Order fulfils the statutory duty of the Secretary of State to review the rates of social security benefits and provides for the up-rating of certain benefits.

HMRC has announced that the interest rates for late payments will be revised following the Bank of England’s interest rate rise from 0.50% to 0.75%.

These Regulations increase the special rate of Class 2 NICs payable by share fishermen to £3.80 per week from 6 April 2022.

These Regulations extend the income tax exemption for employer-provided or reimbursed coronavirus tests for the 2022–23 tax year.

These Regulations extend the current NICs disregard for employer-provided or employer-reimbursed coronavirus tests for the tax year 2022–23.

The Government of Jersey has stated that all forms of tax cooperation with Russia are suspended with immediate effect. The Minister for External Relations and Financial Services, Senator Ian Gorst, stated that Jersey should not be providing the Russian government with information that can be used to increase its tax revenues. This suspension follows from a similar announcement from the UK government on Thursday 17 March 2022.

These Regulations temporarily modify the formulae used to calculate the NICs annual maxima, as a consequence of the 1.25 percentage point increase in NICs rates for the tax year 2022–23.

These Regulations amend the Education (Student Loans) (Repayment) Regulations, SI 2009/470 to maintain the Plan 2 student loan repayment threshold and the post-study interest thresholds at their current levels for 2022-23.

These Regulations make provision in relation to the zero-rate of secondary National Insurance contributions (NICs) available in freeport tax sites where employees’ time spent at the freeport site is limited due to a protected characteristic.

HMRC has published Agent Update issue 94 (March 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated its guidance on telling HMRC about any unpaid tax with the inclusion of new sections about 'other disclosures' and the 'Contractual Disclosure Facility'.