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

HMRC has updated its guidance on Stamp Duty Land Tax (SDLT) following the end of the temporary extended nil-rate band thresholds on 30 September 2021.

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

These Regulations substitute a second, replacement Schedule 10 to the Corporate Insolvency and Governance Act 2020. These Regulations replace SI 2021/1029 which contained an error and are revoked by regulation 2 of these Regulations. Regulations 1 and 2 come into force on 28 September 2021 and the remainder of these Regulations come into force on 1 October 2021.

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

The Courts and Tribunals Judiciary (CTJ) has published the Senior President of Tribunals’ 2021 Annual Report. This is Sir Keith Lindblom’s first report since taking the role in September 2020.

HMRC has updated its guidance with new information about assessments, inspection powers, modifications and restrictions on power to publish information.

HMRC has launched a consultation on the draft legislation for the Residential Property Developer Tax (RPDT) ahead of its inclusion in the 2021-22 Finance Bill.

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

HMRC has published the tax gap statistics showing that it was 5.3% for the tax year 2019-20.

The Chartered Institute of Taxation (CIOT) has made a proactive submission on issues that it considers exist in the current legislation on Employee Ownership Trusts (EOTs).

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on clamping down on promoters of tax avoidance.

The Chartered Institute of Taxation (CIOT) has commented on the draft Finance Bill 2021-22 legislation and HMRC guidance on notification of uncertain tax treatment by large businesses.

These Regulations substitute a new Schedule 10 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) to introduce new tapering measures restricting the use of winding up petitions with effect from 1 October 2021. This instrument implements these measures to 31 March 2022. These Regulations come into force on 29 September 2021.

These Regulations amend the Insolvency (England and Wales) Rules 2016, (SI 2016/1024), to provide permanent procedural rules for the company moratorium procedure introduced into the Insolvency Act 1986 by the Corporate Insolvency and Governance Act 2020 (CIGA 2020). These Regulations come into force on 1 October 2021.

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

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.

HMRC has published details of the settlement opportunities for tax owed as a result of the Court of Appeal decision (

HMRC has updated its disclosure guidance where the tax loss involves an offshore matter or offshore transfer which makes the loss of tax significantly harder to identify.

To help fund the government’s social care plans NIC rates will increase by 1.25% and tax on dividends will increase by 1.25% from April 2022.