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The government has proposed amendments to Schedules 2 (qualifying asset holding companies) and 15 (notification of uncertain tax treatment). Government amendments to clause 28 (diverted profits tax) were passed on 1 December.

The Chartered Institute of Taxation has shared an update on behalf of HMRC on Income Tax Self-Assessment (ITSA) repayment claim verification letters (鈥楽URF鈥� letters).

The CIOT has published the latest HMRC Stakeholder Digest (9 December 2021) which provides a round-up of the latest news and updates.

The Chartered Institute of Taxation has shared an update on behalf of HMRC on Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) pilot.

The self-serve online facility to agree time to pay for income tax self assessment liabilities of under £30,000 remains available and can be used to spread the payment of tax due by 31 January 2022. This facility is available to all taxpayers who have filed their 2020/21 tax return and plan to pay off the debt within 12 months.

The Scottish government delivered its 2022-23 budget on 9 December 2021

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

6 December 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its Coronavirus Job Retention Scheme guidance to add a new section on how to top up employees鈥� wages where businesses have claimed a grant but not paid employees enough, and further information about offsetting overclaimed amounts.

These Regulations amend section 318C of ITEPA 2003, which defines 鈥渜ualifying childcare鈥� for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted childcare.

The CIOT has published the latest HMRC Stakeholder Digest (30 November 2021) which provides a round-up of the latest news and updates.

These Regulations are being made to exempt from tax four new social security payments with retrospective effect from the date of their respective introductions.

Over 30 documents were published on the inaugural 鈥楾ax Administration and Maintenance day鈥� signifying the start of a period of consultation and evaluation. Our summary document details the key announcements.

HMRC has published pension schemes newsletter 135, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

The CIOT has commented on Finance (No.2) Bill 2021 briefings on - Clauses 7-8 Schedule 1: Basis Period Reform, Clauses 53-66: Economic Crime (Anti- Money Laundering) Levy and Clauses 84-90 Schedule 12: Tackling Tax Avoidance.

The CIOT has published the latest HMRC Stakeholder Digest (19 November 2021) which providing a round-up of the latest news and updates.

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2021.

22 November 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published two new guidance notes to enable contractors and agency workers working through umbrella companies to check their payslip to make sure they are not involved in a tax avoidance scheme.

These Regulations amend a number of statutory instruments in relation to tax credits and child benefit. They come into force on 9 December 2021.