½Û×ÓÊÓƵ

These Regulations give effect to the annual re-rating of various National Insurance contributions (NICs) rates, limits and thresholds for the purposes of calculating Class 1, Class 2, Class 3 and Class 4 NICs liability (or voluntary payment) for the tax year beginning 6 April 2022. These Regulations come into force on 6 April 2022.

These Regulations make some minor amendments to the Taxation of Chargeable Gains Act 1992 (TCGA 1992) to properly reflect the renumbering of Part 1 of the TCGA when it was rewritten by Schedule 1 to the Finance Act 2019 (FA 2019).

The CIOT has responded to the Scottish Government call for evidence on Land and Buildings Transaction Tax (LBTT) - Additional Dwelling Supplement (ADS).

These Regulations correct a number of minor errors in the One Stop Shop and Import One Stop Shop legislation. The schemes form part of the EU e-commerce package implemented by the UK from 1 July 2021 under the Northern Ireland Protocol.

These Regulations set out various information requirements for applicants and licensing authorities for the purposes of the new tax checks rules for licence applications introduced by Finance Act 2021 Sch 33.

These Regulations allow HMRC to issue Directions setting out how employee expenses should be provided HMRC to help address a backlog of claims requiring manual intervention that has built up during the pandemic. The Regulations also make changes to the rules on multiple PAYE schemes and related amendments to the construction industry scheme rules for multiple contractors.

The CIOT has produced a briefing on the Economic Crime (Transparency & Enforcement) Bill Part One: Register of Overseas Entities.

HMRC has updated its guidance on follower notices and accelerated payments.

These regulations set out the revised annual rates and thresholds of Working Tax Credit (WTC) and Child Tax Credit (CTC) to apply with effect from 6 April 2022, and the weekly rates of Child Benefit and Guardian's Allowance from 11 April 2022.

Weekly roundup of HMRC post-Brexit import, export and customs guidance: 7 March 2022

HMRC has updated its factsheet on compliance checks for large and complex businesses to include additional information on disclosure and penalties.

HMRC has published new guidance for businesses wanting to enter the QAHC regime, make a QAHC information return or make other notifications such as breach notifications.

HMRC has published new guidance on changes and issues affecting the way companies should file their Company Tax Return using the corporation tax online service.

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

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its guidance on registering for plastic packaging tax (PPT) to provide additional information for importers of plastic packaging and examples to illustrate when plastic packaging components are finished.

HMRC has updated its plastic packaging tax (PPT) guidance to add more information in relation to registering for PPT as a group of companies, and how recovered material is reprocessed from pre-consumer plastic.

The Subsidy Control Bill 2022, which will introduce a regime in the UK to replace the EU state aid rules, is currently passing through the House of Lords.

The Treasury has published two factsheets which explain two parts of the Economic Crime (Transparency and Enforcement) Bill 2022.

HMRC has published new guidance for new legislation in