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These Regulations make a saving provision for Northern Ireland following the expiry of Coronavirus Act 2020 s 43 at midnight on 24 September 2022.

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The CIOT has responded to the HMT consultation on Sovereign immunity from direct taxation.

The UK government has published detail of its new energy price support scheme for non-domestic customers in Great Britain.

HMRC has published the UK-Luxembourg memorandum of understanding (鈥淢OU鈥�) on the arbitration process under Part VI of the Multilateral Instrument.

HMRC has updated its Employer Bulletin with a revised start date of the variable payment plan service.

20 September 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) and Low Incomes Tax Reform Group (LITRG) have responded to the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution. In addition, the closing deadline for responses has been extended to 26 September.

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

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

HMRC has published several guidance pages relating to HMRC online services for agents.

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

The Court of Justice of the European Union decision that the finance company exemption in the UK CFC rules was unlawful State aid is being appealed.

The CIOT has responded to the HMRC call for evidence on the taxation of decentralised finance involving the lending and staking of cryptoassets.

HMRC has updated its Making Tax Digital (MTD) for income tax guidance pages to add information for taxpayers in relation to meeting the MTD for Income Tax requirements by 6 April 2024.

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

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

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

HMRC鈥檚 latest Employer Bulletin highlights the improved digital Form