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Employer Bulletin: October 2022

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

19 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

HMRC guidance on what to do if a tax agent’s business is changing

HMRC has published new guidance on what tax agents need to tell HMRC if their business is changing in some way.

19 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Consultation: Draft regulations: The Platform Operators (Due Diligence and Reporting Requirements) Regulations

HMRC has launched a consultation on the draft regulations to implement the Organisation for Economic Co-operation and Development’s (OECD’s) Model Reporting Rules for Digital Platforms.

19 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated VAT Notice 723A: Refunds of UK VAT for non-UK businesses

HMRC has updated its VAT notice 723A to include new sections on electronic submission of claims and postal claims.

18 Oct 2022 00:00 | Published by a Tolley Value Added Tax expert

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 17 October 2022

HMRC has updated its import, export and customs guidance to reflect the post-Brexit regime. The update covers the period from 10 October 2022 to 17 October 2022.

18 Oct 2022 00:00 | Published by a

Tax news roundup: 17 October 2022

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.

18 Oct 2022 00:00 | Published by a

Updated HMRC guidance on trust registration

HMRC has updated its various guidance on trust registration for trusts registered before 17 October 2022.

18 Oct 2022 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

SI 2022/1044 The Pension Schemes Act 2021 (Commencement No. 7 and Transitory Provision) Regulations 2022

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the seventh commencement regulations to be made under the Act.

18 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/1055 The Double Taxation Relief and International Tax Enforcement (Luxembourg) Order 2022

These Regulations bring into effect 2022 Convention and Protocol Arrangements between the UK and the government of Luxembourg, which was signed on 7 June 2022.

18 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 101

HMRC has published Agent Update issue 101 (October 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

18 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 17 October 2022

17 October 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

18 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

New Chancellor announces reversal of mini-Budget tax measures

Chancellor Jeremy Hunt has announced a reset of government fiscal policy, reversing ‘almost all the tax measures’ from the mini-Budget.

17 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 14 October 2022

HMRC’s Stakeholder Digest (14 October 2022) provides a round-up of recent news.

17 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Employment Related Securities Bulletin 46

HMRC has published Employment Related Securities (ERS) Bulletin 46.

17 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

PM confirms corporation tax will increase to 25% from April 2023

In a reversal of policy, Prime Minister Liz Truss has announced that the main rate of corporation tax will increase to 25% from 1 April 2023.

14 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Supreme Court dismisses taxpayer’s appeals concerning the validity of a VAT assessment and HMRC’s power to reduce VAT credits claimed in a return (DCM (Optical Holdings) Ltd v HMRC (Scotland))

The Supreme Court has unanimously rejected the taxpayer’s appeals in the case of DCM (Optical Holdings). The Court held that HMRC had raised the relevant VAT assessment within the time limit set out in

13 Oct 2022 00:00 | Published by a

Isle of Man: tax treaties

The exchange of letters between the UK and Isle of Man which was signed in 2021 has been added to the HMRC Isle of Man: tax treaties page.

13 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

India: tax treaties

The text of the UK-India Double Taxation Convention has been amended on the HMRC India: tax treaties page.

13 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

OECD Secretary-General tax report to G20 Finance ministers

The OECD secretary-general tax report to G20 finance ministers and central bank governors has been published.

13 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Improving the data HMRC collects from its customers

The CIOT has responded to HMRC’s consultation on improving the data HMRC collects from its customers.

12 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Popular Articles

VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more