Agent Update: issue 92

Published on: 20 January 2022

Published by a

Specialist Tax Regulatory Materials

Article summary

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

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

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Personal Tax

Transferable tax allowance (also known as the marriage allowance)

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Corporation Tax

Double tax relief

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Interest and penalties on late paid tax under self assessment

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