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The CIOT has published its comments to the Public Bill Committee on the Levelling up and Regeneration Bill.

21 November 2022 - 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 102 (November 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Office of Tax Simplification (OTS) has announced that its formal closure will take effect when the Spring Finance Bill 2023 receives Royal Assent.

Chancellor Jeremy Hunt delivered his Autumn Statement 2022 on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s finances, with half of that amount being raised through increased taxation.

HMRC has published updated guidance on how to apply for a certificate of residence to claim tax relief abroad. In particular, the guidance for companies applying for a certificate of residence was updated on 16 November 2022.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

The CIOT has shared an update confirming that HMRC will be issuing discovery assessments to people who they believe should have submitted a 2018-19 tax return containing a loan charge.

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

HMRC’s Stakeholder Digest (10 November 2022) provides a round-up of recent news and updates.

HMRC has updated the 2022-2023 version of the employer further guide to PAYE and National Insurance contributions (CWG2) in sections 1.4, 1.6 and 3.9 to reflect 2022 legislation changes.

14uk November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has announced that it will increase its late payment interest rates to reflect the rise in the Bank of England base rate. The Bank of England raised interest rates to 3% on 3 November 2022. Generally HMRC’s late payment interest rate is set, by regulation, at the Bank of England base rate plus 2.5% (other than in respect of corporation tax quarterly instalments). For quarterly instalments payments, HMRC’s interest rate is set at the Bank of England base rate plus 1%.

The CIOT has responded to the Office of Tax Simplification (OTS) call for evidence on Review of hybrid and distance working.

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

HMRC has published pension schemes newsletter 144.

The OTS has published a report on the income tax rules for residential property income, exploring the common complexities, issues, and concerns facing taxpayers.

HMRC has launched a new service allowing HMRC online gForms to be viewed in full before completion.

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

HMRC’s Stakeholder Digest (27 October 2022) provides a round-up of recent news.