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HMRC has updated its Making Tax Digital for Income Tax guidance, to expand the criteria setting out who can sign up on a voluntary basis.

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

The ICAEW Tax Faculty has provided guidance to clarify how employers should apply the freeports upper secondary threshold for NICs.

The Tax Chamber President has published a Practice Statement in relation to the issue of witness summonses and orders to produce documents.

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

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

These Regulations designate various areas within the Plymouth and South Devon freeport as freeport tax sites with effect from 4 July 2022.

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

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

The Law Society has responded to HMRC’s consultation on potential easements for firms affected by the basis period reform.

The Chartered Institute of Taxation (CIOT) has responded to the OTS call for evidence on the review of property income.

HMRC has published new guidance on the super-deduction and the special rate first year (SR) allowance.

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

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2022.

HMRC has updated its guidance with information on what it is doing about mini umbrella fraud.

HMRC has informed the CIOT that the pause in some RDTC payments continues while HMRC investigates some irregular claims, which means delays to the usual processing times.

This Order widens the scope of tax legislation applying to alternative finance arrangements, specifically the purchase and resale arrangements and the diminishing shared ownership arrangements. The Order will allow both Home Purchase Plan providers that are not financial institutions but are regulated by the Financial Conduct Authority (FCA) and certain alternative finance arrangements facilitated through FCA-regulated peer-to-peer platforms to come within the scope of provisions for alternative finance arrangements.

HMRC has launched a consultation seeking views on the inclusion of cryptoassets in the investment transactions list of asset types used for the purposes of the Investment Manager Exemption (IME) and certain fund tax regimes. The consultation will run from 23 May 2022 to 18 July 2022.

The Chartered Institute of Taxation (CIOT) has responded to the HM Treasury’s consultation on online sales tax (OST).

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