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These Regulations give effect to the annual re-rating of various National Insurance contributions rates, limits and thresholds from 6 April 2022.

These Regulations give effect to the annual re-rating of various National Insurance contributions (NICs) rates, limits and thresholds for the purposes of calculating Class 1, Class 2, Class 3 and Class 4 NICs liability (or voluntary payment) for the tax year beginning 6 April 2022. These Regulations come into force on 6 April 2022.

These Regulations allow HMRC to issue Directions setting out how employee expenses should be provided HMRC to help address a backlog of claims requiring manual intervention that has built up during the pandemic. The Regulations also make changes to the rules on multiple PAYE schemes and related amendments to the construction industry scheme rules for multiple contractors.

These regulations set out the revised annual rates and thresholds of Working Tax Credit (WTC) and Child Tax Credit (CTC) to apply with effect from 6 April 2022, and the weekly rates of Child Benefit and Guardian's Allowance from 11 April 2022.

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

The National Insurance Contributions Bill is in the final stages of progressing through Parliament. On 1 March 2022, the House of Commons considered the House of Lords’ amendments, rejecting those proposed by the opposition parties that had been accepted by the House of Lords.

The OTS has published an evaluation update paper on the Single Customer Account, which is one of four separate notes accompanying the OTS’s everyday tax evaluation paper, providing an update on its 2019 reviews about simplifying everyday tax for smaller businesses and taxation and life events.

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 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’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.

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 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.

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

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on modernising tax debt collection from non-paying businesses.

The CIOT has responded to HMRC’s consultation on the draft Social Security Contributions (Freeports) Regulations 2022 which will maintain the new NICs relief where an employee’s time spent at a freeport site is limited due to a protected characteristic.