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HMRC has published a paper setting out its approach to dealing with tax debt for individuals and businesses and those concerned about their ability to pay their tax due.

HMRC has updated its general anti-abuse rule (GAAR) guidance with effect from 16 July 2021.

HMRC has updated its guidance with information about the changes to the Coronavirus Job Retention Scheme (CJRS) from 1 August 2021 and claims for furlough days in July 2021.

HMRC has updated the PDDD1 letter it sends out before publishing a taxpayer’s details following a deliberate inaccuracy penalty.

The Association of Taxation Technicians (ATT) has called for tax policies and legislation to develop in parallel with any new digital systems to avoid placing more burdens on, or adding to the frustrations of, taxpayers.

HMRC has updated its guidance for trustees on authorising an agent to access the trust.

12 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published new guidance on how to claim relief from Stamp Duty Land Tax (SDLT) when buying land or buildings in a Freeport tax site.

These Regulations amend the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that payments under the Covid Local Support Grant and equivalent devolved administration schemes are disregarded as income for the purposes of tax credits.  The Child Benefit (General) Regulations, SI 2006/223 are also amended.

HMRC has published new guidance for advisers on how to register as an agent with HMRC, how to change or remove agent authorisations and how to give staff access to HMRC online services for agents.

Draft legislation for the next Finance Bill will be published on Tuesday 20 July 2021.

The OECD secretary-general has published his report to the July 2021 meeting of G20 leaders in Italy, covering international tax developments including the digital economy, the tax policy aspects of climate change and supporting developing countries to build sustainable tax bases.

HM Treasury has published the required Treasury Direction setting out the detail of the fifth SEISS grant. As promised by early July, HMRC has also updated number of its guidance notes with information in relation to the fifth SEISS grant.

5 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published new guidance which details when taxpayers may need to make a change to their self-assessment tax return for SEISS payments, and how to do it.

Draft Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA) Regulations 2021 have been published.

The Supreme Court has unanimously dismissed the appeal of HM Revenue and Customs (HMRC) and upheld the decision of the Court of Appeal to quash the follower notice handed to Mr Haworth during 2016 with regards to the ‘round the world’ arrangements he entered into for his 2000–01 tax return. Adam Craggs and Constantine Christofi, partner and senior associate respectively at RPC, and Andrew Hubbard, editor-in-chief of Taxation at ÀÏ˾»úÎçÒ¹¸£Àû comment on the judgment.

HMRC has published a paper setting out its approach to collecting tax debts and supporting taxpayers as the UK emerges from the coronavirus (COVID–19) pandemic.

These Regulations provide for 29th June 2021 to be the appointed day for the commencement of paragraphs 8 and 13 of Schedule 11 to the Finance Act 2020.

The Association of Taxation Technicians (ATT) has shared an update from HMRC concerning about the interaction between the UK Property Reporting Service and self-assessment, particularly in the case where an individual has been charged (and paid) more CGT following the in-year report of their disposal via the service than is due under self-assessment and is now seeking a refund.