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HMRC has launched a consultation to gather evidence and inform government policy on the proposal for an online sales tax (OST) as a means to rebalance the taxation of the retail sector between online and in-store retail. The consultation will run from 25 February to 20 May 2022.

28 February 2022 - 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 21 February 2022 to 28 February 2022.

HMRC has published pension schemes newsletter 137, to update stakeholders on the latest news and updates regarding pension schemes.

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.