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HMRC has updated its spotlight on tax avoidance arrangements seeking to avoid corporation tax, income tax and national insurance contributions by using unfunded pension arrangements.

This instrument implements the Organisation for Economic Co-operation and Development’s (OECD) Model Mandatory Disclosure Rules (MDR) for Common Reporting Standard (CRS) Avoidance Arrangements and Opaque Offshore Structures.

16 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

A consultation has been launched seeking views on simplification of the UK’s R&D tax relief system. The consultation closes on 13 March 2023.

HMRC has updated its guidance on Annual Tax on Enveloped Dwellings.

Finance Act 2023

9 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Autumn 2022 Finance Bill has been scheduled to receive Royal Assent on Tuesday 10 January 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 December 2022.

HMRC has published Spotlight 61 about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.

HMRC has published Agent Update issue 103 (December 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers

The Office of Tax Simplification (OTS) has published its report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.

A consultation has been launched seeking views on the draft Transfer Pricing Records Regulations 2023.

The OECD is seeking public comments on compliance and co-ordination aspects of the Pillar Two global minimum tax.

The OECD is seeking public comments on the draft Multilateral Convention (MLC) provisions on Digital Services Taxes (DSTs) and other relevant similar measures under Amount A of Pillar One.

HMRC has launched a consultation seeking views on draft guidance on changes to the Research and Development (R&D) tax reliefs.

HMRC is increasing the late-payment rate of interest to 6%, and the repayment rate to 2.5%, from 6 January 2023. Interest on quarterly instalment payments of corporation tax is also increased from 26 December 2022.

The Chancellor has announced that the Spring Budget 2023 will be on 15 March 2023.

These Regulations increase the land and buildings transaction tax additional dwelling supplement in Scotland from 4% to 6% with effect from 16 December 2022.

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