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These Regulations makes changes to the Income Tax Act 2007 (ITA 2007) to ensure that qualifying maintenance payments made pursuant to a UK court order or a written agreement under the law of the UK, continue to qualify for income tax relief following the UK's withdrawal from the European Union (EU). These Regulations come into force on 18 March 2022.

HMRC has published new guidance on the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.

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.

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.

HMRC has published new guidance on claiming relief from employer Class 1 National Insurance contributions (NICs) when taxpayers employ someone in a Freeport tax site.

These Regulations bring the statutory sick pay rebate scheme to an end on 17 March 2022.

HMRC has updated its guidance on the import of plastic packaging components to clarify the treatment of packaging which is already filled with goods.

HMRC’s latest Stakeholder Digest (24 February 2022) provides a round-up of the latest news, including notifying HMRC of uncertain tax treatments, the end of the Statutory Sick Pay Rebate Scheme, reporting Covid-19 support payments in the company tax return and a final self-assessment tax return reminder.

The Office of Tax Simplification has published new papers on: the role of agents and other intermediaries, the operation of the PAYE system, and the scope of its forthcoming reviews of property income and general approach to simplification.

The ATT has shared an update from HMRC on the new, automated process it is trialling for refund claims for tax withheld on the interest element of payment protection insurance (PPI) pay-outs.

HMRC has updated its guidance to confirm that the Coronavirus Statutory Sick Pay Rebate Scheme closes for coronavirus related absences after 17 March 2022.

Finance Act 2022

HMRC has published revised advisory fuel rates for company cars which apply from 1 March 2022.

The OECD has received responses to the consultation on the draft rules for nexus and revenue sourcing under Pillar One Amount A.

The Chartered Institute of Taxation (CIOT) has responded to HM Treasury’s call for evidence on the role that umbrella companies play in the labour market, and how they interact with the tax system.

The CIOT has responded to the Department for Levelling Up, Housing and Communities (DLUHC) and HM Treasury’s technical consultation on the business rates review.

The CIOT has responded to HMRC’s consultation on proposed changes to the Stamp Duty Land Tax rules for mixed-property purchases and multiple dwellings relief which aim to prevent abuse and reduce potential unfairness in mixed-property transactions.

The CIOT has shared an update from HMRC which clarifies HMRC’s position on the purchase of own shares transactions that are effected by a multiple completion contract.

HMRC has updated its guidance on registering for Plastic Packaging Tax (PPT) to add more information in relation to who should register for PPT.

The OECD is seeking public comments on the Draft Rules for Tax Base Determinations under Amount A of Pillar One. The consultation closes on Friday 4 March 2022.