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

The Autumn 2022 Finance Bill has been scheduled to receive Royal Assent on Tuesday 10 January 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 December 2022.

HMRC has published Spotlight 61 about tax avoidance schemes that use remuneration trusts to reduce profits and disguise income.

HMRC has published Agent Update issue 103 (December 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 published its report on the tax complexities driven by hybrid working, including for periods where employees choose to work overseas.

HMRC is increasing the late-payment rate of interest to 6%, and the repayment rate to 2.5%, from 6 January 2023. Interest on quarterly instalment payments of corporation tax is also increased from 26 December 2022.

The Chancellor has announced that the Spring Budget 2023 will be on 15 March 2023.

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

John Swinney, Deputy First Minister, delivered the Scottish government’s 2023–24 Budget on 15 December 2022.

12 December 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 guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland.

HMRC has updated its guidance at section 14 to explain when an

This Order amends sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003.

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

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

The House of Commons Public Bill Committee has reported the adoption of government amendments to the Economic Crime and Corporate Transparency Bill (the Bill). The Committee has also reported the withdrawal of amendments in the name of Dame Margaret Hodge proposing an offence of failure to prevent fraud or money laundering.

HMRC has published a new GAAR Advisory Panel opinion on unauthorised payment from registered pension scheme involving debt arrangement, to help recognise when arrangements may be abusive tax arrangements.

The text of the 2022 UK-Brazil Double Taxation Convention has been added to the HMRC tax treaties page.

The Regulations specify the information an employee must provide to HMRC to evidence their entitlement to tax relief in relation to certain allowable expenses.