The CIOT has responded to HMRC鈥檚 consultation on improving the data HMRC collects from its customers.

These Regulations extend the expiry date of the temporary easements to NHS Pension Regulations. These easements were introduced so as to enable retired and partially retired NHS staff to return to work or increase their working commitments during the Coronavirus pandemic. These Regulations come into force on 31 October 2022.

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.

10 October 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 鈥楶AYE for Agents online service鈥� guidance to include information on using the Employer Liabilities and Payments service.

HMRC has published new guidance on paying Income Tax and National Insurance Contributions (NIC) for individuals who arrive in the UK but are still working for an employer in Ukraine.

HMRC has published several new guidance pages to its 鈥淕uidelines for Compliance鈥�.

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 pension schemes newsletter 143.

HMRC鈥檚 Stakeholder Digest (28 September 2022) provides a round-up of recent news.

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.

HMRC has confirmed that a large number of taxpayers who have reclaimed tax payments using the repayment agent Tax Credits Ltd since December 2021 will be due a direct refund from HMRC.

HM Treasury has fully indemnified the Bank of England's intervention to restore orderly markets.

The deadline for the call for evidence on the review of hybrid and distance working has been amended.

These Regulations make a saving provision for Northern Ireland following the expiry of Coronavirus Act 2020 s 43 at midnight on 24 September 2022.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer鈥檚 behalf.

HMRC has published Employment Related Securities (ERS) Bulletin 45.

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer鈥檚 behalf.