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Finance Act 2022

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

The Chartered Institute of Taxation (CIOT) has responded to HM Treasury’s call for evidence on the role that umbrella companies play in the labour market, and how they interact with the tax system.

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

HMRC has launched a technical consultation seeking views on draft regulations, that extend information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on modernising tax debt collection from non-paying businesses.

HMRC has launched a consultation seeking views on draft regulations for the DOTAS National Insurance Contributions (NIC) regime, which amends the existing DOTAS NIC regulations. The main legislation is contained in the National Insurance Contributions Bill 2022.

HMRC has published Agent Update issue 93 (February 2022) providing a round-up of recent developments for tax agents and advisers.

The UK and Scottish governments have made a landmark agreement to establish 2 new Green Freeports in Scotland.

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

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 (MLRs) to make changes to the time limits for registration of trusts and to exclude additional types of trust from the requirement to register. These Regulations come into force on 9 March 2022.

HMRC has published new guidance that provides information on how and when employers can claim NICs relief on the earnings of qualifying veterans.

HMRC has launched a technical consultation seeking views on draft regulations, which will widen the scope of the tax legislation applying to alternative finance arrangements. The consultation runs until 11 March 2022.

The CIOT has published the latest HMRC Stakeholder Digest (10 February 2022) which provides a round-up of the latest news and updates on Making Tax Digital for VAT, CJRS and umbrella company market.

A House of Lords Library briefing paper summarises all stages in the Finance Bill’s progress through Parliament with details of all agreed amendments, together with the Lords’ Economic Affairs Finance Bill Sub-committee’s views on basis period reform and the new requirement for large businesses to notify uncertain tax treatments to HMRC.

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

HMRC has updated the 2022-2023 version of the CWG2 guidance with sections 3.9.6 to 3.9.8.

HMRC has updated its ‘Repaying a disguised remuneration loan to a third party’ policy paper to reflect updated guidance on whether the loan agreement is unenforceable.

HMRC has substantially updated its promoters of tax avoidance schemes (POTAS) guidance to reflect updates to the provisions introduced by

HM Revenue and Customs (HMRC) has published new guidance detailing the rates and thresholds for employers operating a payroll or providing expenses and benefits to their employees. These rates and allowances apply from 6 April 2022 to 5 April 2023.