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HMRC has published new guidance on the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for purchases of residential property in England and Northern Ireland by non-residents.

These Regulations amend the Income Tax (Pay As You Earn) Regulations, SI 2003/2682 to implement new reporting requirements where an employer is correcting errors in their returns.

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

HMRC has published a new factsheet ‘Budget 2021 – Super-deduction’ for companies who can claim 130% capital allowances on qualifying plant and machinery investments.

The Chartered Institute of Taxation (CIOT) has published its response to the consultation on Making Tax Digital (MTD) for Corporation Tax (CT) which was open until 5 March 2021.

HMRC has published new transitional guidance on the VAT treatment of transactions of specified supplies of finance and insurance services.

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.

These Regulations amend the Land Transaction Tax (Temporary Variation of Rates and Bands for Residential Property Transactions) (Wales) Regulations 2020, SI 2020/794, to reflect the extension of the temporary increase to the nil rate band of Land Transaction Tax (LTT) for residential property in Wales. The Regulations come into force on 1 April 2021.

HMRC has published a new factsheet detailing information notices it may give when checking whether a penalty is due for enabling abusive tax arrangements.

These Regulations make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 in order to give effect to preferential import duty rates agreed under free trade arrangements entered into between the United Kingdom and Ghana. These Regulations came into force on 5 March 2021.

The summary of responses to this consultation (which closed on 15 September 2020) has been published and intends to take forward the measures in Finance Bill 2021. The consultation closed on 15 September 2020.

SI 2021/213: Provisions are made to amend legislation concerning the tax treatment of capital gains arising on disposals of interests in UK land by non-UK residents. Specifically, they amend rules relating to ‘UK property rich’ collective investment vehicles (CIVs) and their investors. These amendments address issues raised following implementation of the legislation, and correct minor errors in England, Northern Ireland, Scotland and Wales. These Regulations come into force on 24 March 2021.

HMRC has updated its guidance on parcel and post movements from Great Britain to Northern Ireland to give more time for Customs declarations for traders and carriers beyond 1 April 2021.

This Order details the annual chargeable amounts of the annual tax on enveloped dwellings (ATED) for chargeable periods beginning on or after 1 April 2021.

HM Revenue & Customs (HMRC) has published its Pension Schemes Newsletter 128, updating stakeholders on the latest news for pension schemes.

A summary of the main tax measures announced at the Budget on 3 March 2021.

HMRC has published guidance on a new loan scheme to support access to finance for UK business as they grow and recover from the disruption of the COVID-19 pandemic.

The government launched a review of Research and Development (R&D) tax reliefs at Budget 2021 and a wide-ranging consultation seeks the views of stakeholders on the current reliefs.

HMRC has published a new policy paper to seek views of organisations and individuals on how the Enterprise Management Incentives (EMI) scheme is operating and whether it should be expanded.

These Regulations provide for an exemption from income tax on income earned in the UK for certain non-resident individuals in connection with football matches held in the UK as part of the UEFA Euro 2020 final tournament now taking place in 2021.