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As announced at Autumn Statement 2022, the government tabled amendments to the Stamp Duty Land Tax (Reduction) Bill on 28 November 2022 to place the increases to the residential nil-rate thresholds, initially announced in Growth Plan 2022 (and which took effect from 23 September 2022), on a temporary footing.

HMRC’s Stakeholder Digest (24 November 2022) provides a round-up of recent news and updates.

The Chair of the All-Party Parliamentary Group (APPG) on Anti-Corruption and Responsible Tax, Dame Margaret Hodge, has introduced an amendment to the Economic Crime and Corporate Transparency Bill in an amendment paper published by the House of Commons on 24 November 2022. Hodge has introduced a new ‘Offence of failure to prevent fraud, false accounting or money laundering’ with respect to commercial organisations, which the government has not yet confirmed its support for.

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

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2022.

The ATT has shared an update from HMRC on Unique Taxpayer References (UTRs) and the HMRC app.

HMRC has launched a technical consultation seeking views on draft regulations that set out changes to the pensions tax rules as a result of the public service pensions remedy.

HMRC has published updated technical guidance on Annual Tax on Enveloped Dwellings (ATED). Specifically, paragraph 41A3 'Homes for Ukraine' Scheme has been updated to clarify that reliefs will continue to be available from 1 April 2022 for a qualifying individual where a single dwelling is used under the scheme. A new paragraph 41A4 has been included to clarify that a non-qualifying individual who occupies a single dwelling will not be able to claim relief under the scheme.

These Regulations set out requirements that need to be in place to enable pensions dashboard services to operate effectively.

On 22 November 2022, HM Treasury published the Autumn Finance Bill 2022 legislating for key tax changes announced by the Chancellor at the Autumn Statement 2022 on 17 November 2022.

HMRC has published several tax information and impact notes (TIINs).

The CIOT has published its comments to the Public Bill Committee on the Levelling up and Regeneration Bill.

21 November 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 102 (November 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 announced that its formal closure will take effect when the Spring Finance Bill 2023 receives Royal Assent.

Chancellor Jeremy Hunt delivered his Autumn Statement 2022 on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s finances, with half of that amount being raised through increased taxation.

HMRC has published updated guidance on how to apply for a certificate of residence to claim tax relief abroad. In particular, the guidance for companies applying for a certificate of residence was updated on 16 November 2022.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

The CIOT has shared an update confirming that HMRC will be issuing discovery assessments to people who they believe should have submitted a 2018-19 tax return containing a loan charge.

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.