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6 February 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC is increasing the late payment rate of interest to 6.5%, and the repayment interest rate to 3% from 21 February 2023. Interest on quarterly instalment payments of corporation tax is also increased from 13 February 2023.

HMRC has published a new manual on Alternative Dispute Resolution.

HMRC has updated its guidance on how to ask for authorisation, manage a client's account and how to send returns as an agent.

The CIOT has made budget representations on ‘CGT – relief for gifts of business assets’ and ‘Company purchase of own shares – multiple completion contracts’.

HMRC has published pension schemes newsletter 146.

30 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC’s Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

23 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its spotlight on tax avoidance arrangements seeking to avoid corporation tax, income tax and national insurance contributions by using unfunded pension arrangements.

The Order increases the blind person’s allowance and married couple’s allowance for the 2023-24 tax year.

HMRC has updated its guidance on Annual Tax on Enveloped Dwellings.

The ICAEW has shared an update from HMRC in relation to employees and the self-employed working across borders.

HMRC has published the outcome and summary of responses to the consultation on Raising standards in tax advice: protecting customers claiming tax repayments. This consultation ran from 22 June 2022 to 14 September 2022.

Finance Act 2023

9 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Autumn 2022 Finance Bill has been scheduled to receive Royal Assent on Tuesday 10 January 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 December 2022.

HMRC has provided updates to the CIOT and ATT regarding basis period reform. The updates cover easements for provisional figures, provision of overlap relief figures and HMRC’s communications strategy.