½Û×ÓÊÓƵ

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

This Order provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member.

20 March 2023 - 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 148.

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

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

Welsh Parliament approves Welsh Rate Resolution

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

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

HMRC has published a policy paper to help relevant entities understand how the Economic Crime Levy (ECL) will work and how they will be affected.

These Regulations increase the flat-rate weekly amounts of Class 2 and Class 3 National Insurance contributions from 6 April 2023, and confirm that Class 1 earnings limits and thresholds are unchanged.

HMRC has published pension schemes newsletter 147.

The first late-payment penalty for income tax due by the 31 January 2023 self-assessment deadline will be levied on amounts of tax still outstanding on 3 March.

On 27 February 2023, details of the Windsor Framework were revealed. The Framework aims to address issues with the application of the Northern Ireland Protocol, including trade friction.

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

HMRC’s Stakeholder Digest (23 February 2023) provides a round-up of recent news and updates.