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HMRC has updated its guidance to reflect the new rates for the Primary Class 1 National Insurance contributions, car advisory fuel rates for 1400cc or less and the employment allowance.

These Regulations amend the National Minimum Wage Regulations, SI 2015/621 to increase rates of the National Living Wage (NLW) and National Minimum Wage (NMW) in line with the recommendations of the Low Pay Commission.

The Presidents of the Employment Tribunals in England & Wales and Scotland have issued a fifth addendum to their guidance on Employment Tribunal awards for injury to feelings and psychiatric injury. The updated presidential guidance increases the Vento bands for making awards for injury to feelings in discrimination claims so that it is aligned with changes to the Retail Price Index All Items Index, which was released on 23 March 2022.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

These Regulations make a consequential amendment to the Income Tax (Construction Industry Scheme) Regulations, SI 2005/2045 to include reference to statutory parental bereavement pay payable in Northern Ireland (NI) to bring Northern Ireland in line with Great Britain.

These Regulations provide for the extension to Scheme Pays information and reporting deadlines where there has been a retrospective change of facts affecting an individual's pension input amount and their annual allowance.

The Chartered Institute of Taxation (CIOT) and the Stamp Taxes Practitioners Group (STPG) have jointly responded to the Welsh Government’s consultation on local variation to Land Transaction Tax (LTT) rates for second homes, short-term holiday lets and potentially other additional residential properties.

HMRC has updated its guidance with the inclusion of a new section ‘what not to include in your OSS VAT Return'.

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 28 March 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.

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

Spotlight 59 is an update to Spotlight 28 on the tax avoidance schemes used by employers to provide tax free or tax reduced rewards to their employees, like the Growth Securities Ownership Plan (GSOP).

These Regulations increase import duty on Russian and Belarusian goods in response to the invasion of Ukraine.

HMRC has updated its plastic packaging tax (PPT) guidance to expand the sections on cellulose-based material and recovered materials.

These two sets of Regulations revoke provisions which enabled individuals who were absent from work for reasons relating to coronavirus to qualify for statutory sick pay and preserve the legal effect of a ‘waiting days’ waiver which otherwise would have expired.

This Order reduces the excise duty on petrol, diesel and other oil products by 5p per litre for 12 months from 23 March 2022.

HMRC has updated its guidance on sales of second-hand cars in Northern Ireland, to add information about the new second-hand motor vehicle export refund scheme that the UK government intends to introduce in October 2022.

Regulations have been laid to reverse legislation that was introduced in 2019, which narrowed the scope of the previous VAT relief for energy-saving materials (ESMs), and to introduce a temporary zero rate of VAT for the installation of ESMs from 1 April 2022-31 March 2027 in England, Wales and Scotland.

The Chartered Institute of Taxation (CIOT) has responded to the Chancellor’s Spring Statement of 23 March 2022, welcoming the announcement to align income tax and national insurance contributions (NICs) thresholds. However, the CIOT have commented that the alignment and the separate announcement to reduce the basic rate of income tax suggest conflicting approaches to the two taxes. It was also stated that the income tax and NICs thresholds will not be equalised in 2022/23 and that the prospect of further income tax divergence between Scotland and the rest of the UK has increased.

HMRC’s Stakeholder Digest (23 March 2022) provides a round-up of the latest news and updates including information on the Spring Statement, introduction of Plastic Packaging Tax and closure of the Statutory Sick Pay Rebate Scheme (SSP).