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These regulations ensure that payments made by the Ministry of Defence to service personnel under the 2022 Contribution in Lieu of Council Tax (鈥淐ILOCT鈥�) Rebate Scheme are exempt from income tax.

HMRC has published Agent Update issue 108 (24 May 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

On 19 May 2023, Guernsey, Jersey and the Isle of Man made a joint statement on their intentions in respect of the global initiative to set a minimum effective tax rate for the world's largest multinational enterprises.

HMRC has launched a technical consultation seeking views on draft tax regulations which set out changes to how pensions tax rules will apply as a result of the public service pensions remedy.

HMRC has updated its guidance on completing a tax check for renewing taxi, private hire or scrap metal licenses.

HMRC has published a form for marriage allowance applications by post.

HMRC is increasing the late payment rate of interest to 7%, and the repayment interest rate to 3.5% from 31 May 2023. Interest on quarterly instalment payments of corporation tax is also increased from 22 May 2023.

The UK government has responded to the Public Accounts Committee鈥檚 report on COVID employment support schemes.

The Retained EU Law (Revocation and Reform) Bill will now not automatically remove remaining retained EU law and EU-derived secondary legislation on 31 December 2023.

The CIOT and ATT have responded to the HM Treasury consultation on future financial services regulatory regime for cryptoassets.

HMRC has updated its standard for agents.

These Regulations increase the limits that apply to the amounts of capital that accredited community development finance institutions (CDFIs) can raise from corporate and individual investors, and on which those investors can claim community investment tax relief (CITR).

HMRC鈥檚 Stakeholder Digest (11 May 2023) provides a round-up of recent news and updates.

The Treasury has published explanatory notes to government amendments to the  Spring Finance Bill 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 March 2023.

HMRC has updated its tax agents guidance to clarify when a tax agent must have an agent service account.

These Regulations amend the Income Tax (Care Leaver鈥檚 Apprenticeship Bursary Payment) Regulations, SI 2020/922 to ensure that the income tax exemption applies to the new payment rate made by the Department of Education (DfE) to care leavers starting an English statutory apprenticeship on or after 1 August 2023.

The UK government published various tax policy consultations and other updated documents on 27 April 2023.

HMRC has updated its guidance on residency, domicile and remittance basis (RDR1) in relation to employees of the EU.

HMRC has published pension schemes newsletter 149.