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Updated HMRC guidance on Alternative Dispute Resolution

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

14 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 10 November 2022

HMRC’s Stakeholder Digest (10 November 2022) provides a round-up of recent news and updates.

14 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated CWG2 guidance: further guide to PAYE and National Insurance contributions

HMRC has updated the 2022-2023 version of the employer further guide to PAYE and National Insurance contributions (CWG2) in sections 1.4, 1.6 and 3.9 to reflect 2022 legislation changes.

14 Nov 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 14 November 2022

14uk November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

14 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Rates of interest paid by and to HMRC and the devolved tax authorities reflecting BoE interest rate rise to 3%

HMRC has announced that it will increase its late payment interest rates to reflect the rise in the Bank of England base rate. The Bank of England raised interest rates to 3% on 3 November 2022. Generally HMRC’s late payment interest rate is set, by regulation, at the Bank of England base rate plus 2.5% (other than in respect of corporation tax quarterly instalments). For quarterly instalments payments, HMRC’s interest rate is set at the Bank of England base rate plus 1%.

07 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Review of hybrid and distance working

The CIOT has responded to the Office of Tax Simplification (OTS) call for evidence on Review of hybrid and distance working.

07 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 7 November 2022

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

07 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 144: October 2022

HMRC has published pension schemes newsletter 144.

03 Nov 2022 00:00 | Published by a Tolley Employment Tax expert

OTS to review tax implications of residential property income

The OTS has published a report on the income tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.

02 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Viewing online forms in full before completion

HMRC has launched a new service allowing HMRC online gForms to be viewed in full before completion.

01 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 31 October 2022

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

31 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 27 October 2022

HMRC’s Stakeholder Digest (27 October 2022) provides a round-up of recent news.

28 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

HMRC campaign on offshore corporates owning UK property

HMRC has informed the CIOT that it is launching a new campaign in November 2022 to tackle non-compliance linked to offshore corporates owning UK property.

28 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Health and Social Care Levy (Repeal) Act 2022 receives Royal Assent

The Act received Royal Assent on 25 October 2022.

26 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Chancellor pushes back the fiscal statement to 17 November 2022

The Chancellor has announced that the economic statement which was due on 31 October 2022 will now take place on 17 November 2022.

26 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 25 October 2022

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

25 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

Prime Minister Sunak takes office

Rishi Sunak has taken office as the UK’s next Prime Minister following Liz Truss’s resignation.

25 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

Consultation: Change to HMRC statistics publications

HMRC is consulting on changes to its current suite of statistical publications. The consultation will run until the 16 January 2023.

24 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC guidance on what to do if a tax agent’s business is changing

HMRC has published new guidance on what tax agents need to tell HMRC if their business is changing in some way.

19 Oct 2022 00:00 | Published by a Tolley Corporation Tax expert

SI 2022/1044 The Pension Schemes Act 2021 (Commencement No. 7 and Transitory Provision) Regulations 2022

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the seventh commencement regulations to be made under the Act.

18 Oct 2022 00:00 | Published by a Tolley Employment Tax expert

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