ÀÏ˾»úÎçÒ¹¸£Àû

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).

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

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

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

7 November 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 new service allowing HMRC online gForms to be viewed in full before completion.

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

The Chancellor has announced that the economic statement which was due on 31 October 2022 will now take place on 17 November 2022.

The ATT has shared a number of updates from HMRC on aspects of the Trust Registration Service (TRS).

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

Rishi Sunak has taken office as the UK’s next Prime Minister following Liz Truss’s resignation.

HMRC has updated its various guidance on trust registration for trusts registered before 17 October 2022.

Chancellor Jeremy Hunt has announced a reset of government fiscal policy, reversing ‘almost all the tax measures’ from the mini-Budget.

Writing to the Treasury Committee, the Chancellor has announced his intention to deliver his medium-term fiscal plan on 31 October, rather than 23 November.

The Treasury Committee tweeted that the Chancellor has agreed to bring forward the date of the next fiscal event, originally scheduled to take place on 23 November, to some time in October. However, the Chancellor himself seemed to dispute this, noting in an interview that the Medium-Term Fiscal Plan will take place on 23 November.

HMRC has published a new factsheet CC/FS71 Compliance checks: information notices on penalties for facilitating avoidance schemes involving non-resident promoters.

The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.