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Social Security (Up-rating of Benefits) Bill: second reading

Social Security (Up-rating of Benefits) Bill passed its second reading in the House of Lords on 14 October 2021. The bill has now been sent to the committee stage.

14 Oct 2021 00:00 | Published by a Tolley Employment Tax expert

Employer Bulletin: October 2021

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

13 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Saint Christopher (Saint Kitts) and Nevis: tax treaties

HMRC has added the UK-Saint Christopher (Saint Kitts) and Nevis Tax Information Exchange Agreement (TIEA) to its international treaty collection.

12 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC updated guidance: Check if you're eligible for Making Tax Digital for Income Tax: non-UK resident and non-UK domiciled taxpayers

HMRC has updated its guidance on eligibility for MTD for income tax to state that non-UK resident or non-UK domiciled taxpayers only need to follow the MTD for Income Tax rules for their UK self-employment and property income.

12 Oct 2021 00:00 | Published by a Tolley Employment Tax expert

Reduce the risk of using an umbrella company who operates a tax avoidance scheme

HMRC has published a new guidance on how to reduce the risk of using a non-compliant umbrella company for UK agencies or businesses who utilise temporary labour.

12 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 11 October 2021

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

11 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC update on agent view of employer liabilities and payments

The Chartered Institute of Taxation (CIOT) has published an update that HMRC has extended its agent view of employer liabilities and payments to agents with up to 2,000 clients.

08 Oct 2021 00:00 | Published by a Tolley Employment Tax expert

Joint and several liability notices for tax avoidance, tax evasion and repeated insolvency

HMRC has published new guidance detailing how it deals with taxpayers who are involved in tax avoidance, tax evasion or repeated insolvency who receive a joint and several liability notice.

08 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

San Marino: tax treaties

HMRC has added the UK-San Marino Tax Information Exchange Agreement (TIEA) to its international treaty collection.

07 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Macao: tax treaties

HMRC has added the UK-Macao Tax Information Exchange Agreement (TIEA) to its international treaty collection.

07 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

St Vincent and the Grenadines: tax treaties

HMRC has added the UK- St Vincent and the Grenadines Tax Information Exchange Agreement (TIEA) to its international treaty collection.

07 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC Stakeholder Digest: 5 October 2021

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

07 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

CIOT Budget representations

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

06 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Bahamas: tax treaties

HMRC has added the UK-Bahamas Tax Information Exchange Agreement (TIEA) to its international treaty collection.

06 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Dominica: tax treaties

HMRC has added the UK-Dominica Tax Information Exchange Agreement (TIEA) to its international treaty collection.

06 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated HMRC guidance: plastic packaging tax

HMRC has updated its guidance on plastic packaging tax with more information for businesses to prepare themselves for when it comes into effect from 1 April 2022.

05 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Subsidy Control Bill sent to Public Bill Committee

The Subsidy Control Bill 2021–22, which will introduce a regime in the UK to replace the EU state aid rules, is currently passing through Parliament.

05 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 4 October 2021

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

04 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Andorra, Namibia and Spain take further steps to strengthen their tax treaties

Namibia has signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting bringing the total number of jurisdictions that participate in the Convention to 96.

01 Oct 2021 00:00 | Published by a Tolley Owner-Managed Businesses expert

Pension schemes newsletter 133: September 2021

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

30 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

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Outright gifts

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Exporting goods ― proof of export

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Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

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