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ICAEW’s Tax Faculty has published more details provided by HMRC on how the variable payment plan for PAYE and national insurance liabilities will work in practice.

5 September 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 issued a call for evidence asking responders to outline the nature of their roles, their plans, and their experiences in relation to hybrid and distance working. The consultation forms part of the OTS’s review of the tax implications of hybrid and distance working by assessing emerging trends and changes in practice. The consultation closes on 25 November 2022.

HMRC has published Spotlight 60 highlighting certain tax avoidance arrangements used by some umbrella companies.

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

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

ICAEW’s tax faculty has highlighted that HMRC’s guidance and tools for the tax treatment of the reimbursement of electricity costs for charging company-provided wholly electric cars conflicts with the law.

HMRC’s latest Employer Bulletin highlights the improved digital Form

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

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

In the Treasury minutes published on 5 August 2022, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022–2023 on HMRC’s lessons from implementing IR35 reforms.

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 5 August 2022 to increase the bank base rate from 1.25% to 1.75%.

New guidance sets out HMRC’s response in relation to common errors in the calculation of Coronavirus Job Retention Scheme (CJRS) grants for eligible employees.

The OTS has published a scoping note setting out the themes for its planned call for evidence on the emerging trends and tax implications of hybrid and distance working.

The Tax Chamber President has released updated guidance on the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone from abroad.

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

These Regulations bring into force most of the provisions of Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022 relating to the registration of overseas entities.

HMRC has published new compliance factsheets on facilitating avoidance schemes involving non-resident promoters. The factsheet on failure to comply with stop notices has been updated.

These Regulations provide 1 August 2022 as the appointed day for the amendments made by Schedule 5 to the Finance Act 2021 to come into force.

The Department for Business, Energy & Industrial Strategy (BEIS) has published a summary of responses to the employment status framework consultation, together with new sets of employment status guidance (employment rights purposes rather than tax) for employees, employers and legal and HR professionals.