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13 September 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations amend The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015 (SI 2015/130) to reflect changes made in consequence of the introduction of the promotion structures provisions into Part 5 of the Finance Act 2014 by Schedule 30 to the Finance Act 2021.

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.

The Health and Social Care Levy Bill has been introduced to Parliament.

HMRC has further updated its guidance for employers on rates and thresholds to clarify the application of the new Health and Social Care Levy.

HMRC has published details of the settlement opportunities for tax owed as a result of the Court of Appeal decision (

HMRC has updated its guidance to confirm the introduction of a new, UK-wide Health and Social Care Levy which is based on National Insurance contributions.

HMRC has updated its disclosure guidance where the tax loss involves an offshore matter or offshore transfer which makes the loss of tax significantly harder to identify.

HMRC has provided an update regarding penalty assessments in relation to protective assessments issued earlier this year on Worldwide Disclosure Facility (WDF) cases.

To help fund the government’s social care plans NIC rates will increase by 1.25% and tax on dividends will increase by 1.25% from April 2022.

The government spending plans are to be set out at the Spending Review on 27 October 2021 alongside an Autumn Budget.

For 2022–23, the earnings element on which the annual increase in the state pension is calculated will be set aside.

HMRC has provided the Chartered Institute of Taxation (CIOT) with information about its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized business customers with complex tax issues.

6 September 2021 - 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 basis period reform which closed on 31 August 2021.

Algeria has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes.

Jamaica and Ukraine have committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2022 and 2023 respectively.

Responding to HMRC’s consultation on basis period reform, the Association of Taxation Technicians (ATT) has called for a delay to the implementation of plans to change how partners and sole traders calculate their taxable profits each year.

Togo has joined the BEPS inclusive framework and the two-pillar plan to reform the international taxation rules to ensure that multinational enterprises pay a fair share of tax wherever they operate.

The Chartered Institute of Taxation (CIOT) has responded to the HMRC’s consultation on basis period reform which closed on 31 August 2021.