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

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.

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

HMRC has published new guidance on the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.

Finance Act 2022

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.

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 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

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

HMRC has announced that the interest rates for late payments will be revised. This follows from the Bank of England’s (BoE) Monetary Policy Committee vote on 2 February 2022 to increase the BoE interest rate from 0.25% to 0.50%.

HMRC has published new guidance that provides information on how to value stocks and shares of someone who has died for inheritance tax purposes.

HMRC has substantially updated its disclosure of tax avoidance schemes (DOTAS) guidance. New topics covered include HMRC’s powers, introduced in the

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

Finance Bill 2022 will be considered at Report Stage in the House of Commons on 2 February 2022. The government has proposed a number of amendments which are expected to be approved at this final stage for changes.

24 January 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 92 (January 2022) providing a round-up of recent developments for tax agents and advisers.

The CIOT has published the latest HMRC Stakeholder Digest (6 January 2022) which provides a round-up of the latest news and updates.

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