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HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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.

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.

The ICAEW has shared an update from HMRC in relation to employees and the self-employed working across borders.

HMRC has updated its guidance on standards for agents where they represent or give advice to taxpayers.

HMRC has published the outcome and summary of responses to the consultation on Raising standards in tax advice: protecting customers claiming tax repayments. This consultation ran from 22 June 2022 to 14 September 2022.

Finance Act 2023

The Chartered Institute of Taxation (CIOT) has responded to the Welsh Government consultations on a discretionary visitor levy for local authorities and reforming non-domestic rates in Wales.

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 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.

HMRC has published new guidance on how agencies, employers or workers should complete checks for, or report, potential payroll company fraud.

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.

The government has announced that mandation of Making Tax Digital for Income Tax (MTD for ITSA) has been delayed until 6 April 2026 at the earliest.