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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 the 2022-2023 version of the CWG2 guidance with sections 3.9.6 to 3.9.8.

HMRC has substantially updated its promoters of tax avoidance schemes (POTAS) guidance to reflect updates to the provisions introduced by

HM Revenue and Customs (HMRC) has published new guidance detailing the rates and thresholds for employers operating a payroll or providing expenses and benefits to their employees. These rates and allowances apply from 6 April 2022 to 5 April 2023.

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 the latest versions of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5), and of its further guidance for employers on PAYE and National Insurance contributions (CWG2), the latter to be used from 6 April 2022.

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

HMRC has published new guidance to provide information on how National Insurance contributions (NICs) will increase when the Health and Social Care Levy comes into effect in the UK on 6 April 2022.

The CIOT has published the latest HMRC Stakeholder Digest (26 January 2022) which provides a round-up of the latest news, including the late payment of voluntary Class 2 NICs and the delayed introduction of the new VAT penalty regime.

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.

HMRC has launched a technical consultation on draft regulations covering Freeport National Insurance contributions relief where employees’ time spent at the freeport site is limited due to a protected characteristic. The consultation runs until 17 February 2022.

HMRC and the French social security authorities have agreed to review the process by which PDA1 applications under Article 16 of Regulation (EC) 883/2004 from individuals in scope of the Withdrawal Agreement are considered.

HMRC has published Agent Update issue 92 (January 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated its guidance to confirm that the Coronavirus Statutory Sick Pay Rebate Scheme has been reintroduced. The Rebate Scheme allows small and medium-sized businesses to reclaim Statutory Sick Pay (SSP) for employees who were off work due to coronavirus on or after 21 December 2021.

17 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 pension schemes newsletter 136, to update relevant stakeholders of the latest news and updates regarding pension schemes.

The Association of Taxation Technicians (ATT) has shared an update from HMRC which provides further details on 31 January penalty easement.

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.