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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 make some minor amendments to the Taxation of Chargeable Gains Act 1992 (TCGA 1992) to properly reflect the renumbering of Part 1 of the TCGA when it was rewritten by Schedule 1 to the Finance Act 2019 (FA 2019).

The CIOT has responded to the Scottish Government call for evidence on Land and Buildings Transaction Tax (LBTT) - Additional Dwelling Supplement (ADS).

These Regulations set out various information requirements for applicants and licensing authorities for the purposes of the new tax checks rules for licence applications introduced by Finance Act 2021 Sch 33.

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.

The CIOT has produced a briefing on the Economic Crime (Transparency & Enforcement) Bill Part One: Register of Overseas Entities.

HMRC has updated its guidance on follower notices and accelerated payments.

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.

HMRC has updated its guidance on registering for plastic packaging tax (PPT) to provide additional information for importers of plastic packaging and examples to illustrate when plastic packaging components are finished.

HMRC has updated its plastic packaging tax (PPT) guidance to add more information in relation to registering for PPT as a group of companies, and how recovered material is reprocessed from pre-consumer plastic.

The Subsidy Control Bill 2022, which will introduce a regime in the UK to replace the EU state aid rules, is currently passing through the House of Lords.

The Treasury has published two factsheets which explain two parts of the Economic Crime (Transparency and Enforcement) Bill 2022.

Bahrain and Romania have deposited their instruments of approval or ratification with the OECD for the BEPS Multilateral Convention.

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.

Following the publication of maps by HMRC to delineate sites within each of the East Midlands, the Liverpool City and the Solent Freeports, three Regulations have been laid to designate those sites as Freeport Tax Sites from 22 March 2022.

The OTS has published an evaluation update paper on the High Income Child Benefit Charge (HICBC) and its wider implications. The note considers the operation and collection of the HICBC, including how child benefit is claimed and how this relates to the HICBC and other matters, such as national insurance credits and the provision of National Insurance numbers.

The ATT has responded to HMRC’s consultation on stamp duty land tax (SDLT) on mixed-property purchases and Multiple Dwellings Relief (MDR). The ATT is supportive of HMRC’s plan to crack down on SDLT tax avoidance when people buy residential property, but is concerned that HMRC’s proposals to tackle one aspect of the problem will add uncertainty for the purchaser about final purchase cost, complexity that affects both sellers and buyers and could delay the buying process - as well as resulting in increased SDLT bills.

HMRC has launched a consultation to gather evidence and inform government policy on the proposal for an online sales tax (OST) as a means to rebalance the taxation of the retail sector between online and in-store retail. The consultation will run from 25 February to 20 May 2022.