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SI 2023/179 The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023

These Regulations amend a number of statutory instruments in relation to tax credits and child benefit.

23 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC guidance: Employer guides for PAYE and national insurance contributions

HMRC has published the latest version of its guidance for employers on PAYE and National Insurance contributions (CWG2), to be used from 6 April 2023.

21 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 20 February 2023

20 February 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

20 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Employer Bulletin: February 2023

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

16 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC guidance: Employer guide for National Insurance contributions

HMRC has published the latest version of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5).

15 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 13 February 2023

13 February 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

13 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

CIOT urges the Government to review “unfair” repayment interest rates

The CIOT urges the Government to review “unfair” repayment interest rates, with taxpayers facing late payment bills from HMRC up to 17 times higher than what is returned to those who have overpaid.

09 Feb 2023 18:30 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Working through an umbrella company

HMRC has updated its guidance on Working through an umbrella company.

09 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC new Litigation and Settlement Strategy Manual

HMRC has published a new manual on its Litigation and Settlement Strategy.

09 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC late payment interest rates following Bank of England decision

HMRC is increasing the late payment rate of interest to 6.5%, and the repayment interest rate to 3% from 21 February 2023. Interest on quarterly instalment payments of corporation tax is also increased from 13 February 2023.

06 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC internal manual Alternative Dispute Resolution Guidance

HMRC has published a new manual on Alternative Dispute Resolution.

03 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

Employment Related Securities Bulletin 48

HMRC has published Employment Related Securities (ERS) Bulletin 48.

03 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

CIOT budget representations

The CIOT has made budget representations on the ‘Employment Taxes and Pensions Tax Regime’ and ‘Repayment interest’.

02 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 146: January 2023

HMRC has published pension schemes newsletter 146.

31 Jan 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC Stakeholder Digest: 26 January 2023

HMRC’s Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

27 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 23 January 2023

23 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

23 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 104

HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

19 Jan 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 16 January 2023

16 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

16 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

A1 certificates: pandemic related changes to work location

The ICAEW has shared an update from HMRC in relation to employees and the self-employed working across borders.

13 Jan 2023 00:00 | Published by a Tolley Employment Tax expert

Finance Act 2023 receives Royal Assent

Finance Act 2023

10 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

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