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Social Security (Up-rating of Benefits) Bill passed its second reading in the House of Lords on 14 October 2021. The bill has now been sent to the committee stage.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has updated its guidance on paying back Coronavirus Job Retention Scheme (CJRS) grants to add a new section on offsetting amounts overclaimed by employers.

HMRC has added the UK-Saint Christopher (Saint Kitts) and Nevis Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has updated its guidance on eligibility for MTD for income tax to state that non-UK resident or non-UK domiciled taxpayers only need to follow the MTD for Income Tax rules for their UK self-employment and property income.

HMRC has updated its guidance on claiming a VAT refund for goods under the DIY Housebuilders’ Scheme to add that manual window blinds and shutters are allowable building materials with effect from 5 October 2020.

HMRC has published a new guidance on how to reduce the risk of using a non-compliant umbrella company for UK agencies or businesses who utilise temporary labour.

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

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 4 October 2021 to 11 October 2021.

Major reform of the international tax system agreed in principle at the OECD will ensure that Multinational Enterprises (MNEs) will be subject to a minimum 15% tax rate from 2023.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

The Chartered Institute of Taxation (CIOT) has published an update that HMRC has extended its agent view of employer liabilities and payments to agents with up to 2,000 clients.

HMRC has published new guidance detailing how it deals with taxpayers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice.

HMRC has added the UK-San Marino Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK-Macao Tax Information Exchange Agreement (TIEA) to its international treaty collection.

HMRC has added the UK- St Vincent and the Grenadines Tax Information Exchange Agreement (TIEA) to its international treaty collection.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

HMRC has updated its various guidance on tourism and hospitality to remind taxpayers that the temporary reduced rate of VAT for tourism and hospitality has been extended.

HMRC has published a new VAT Brief which explains HMRC's revised policy on the meaning of ‘entire interest’ in the context of the VAT treatment of the construction self-supply charge.

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.