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HMRC has published Agent Update issue 98 (July 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC and the Treasury have published a number of new consultations and responses, covering various subjects including the UK鈥檚 implementation of Pillar 2, the reporting rules for digital platforms, self-assessment notification of liability timings, and improving the way HMRC uses taxpayer data.

The Office of Tax Simplification has published a report which analyses the impacts of tax complexity and recommends that the principle of simplification should be embedded in the tax policy making process.

On 20 July 2022, the Treasury published a raft of legislation in draft which will form the basis of Finance Bill 2023.

HMRC has published a new guidance on steps to be taken before registering as a professional tax agent.

HMRC has published the synthesised text of the UK鈥檚 double tax convention with Chile as modified by the Multilateral Instrument (MLI).

HMRC has published Employment Related Securities (ERS) Bulletin 44.

These Regulations provide a new list of high-risk third countries in relation to which enhanced due diligence requirements apply under the principal Money Laundering Regulations.

HMRC鈥檚 latest Stakeholder Digest provides a round-up of the latest news and updates including information on Finance Bill 2023, PAYE tax refund using the HMRC app and tax-free childcare.

The CIOT has responded to the HM Treasury鈥檚 review of potential reforms to UK's capital allowance regime.

HMRC has updated its disclosure of tax avoidance schemes (DOTAS) and the disclosure of tax avoidance schemes: VAT and other indirect taxes, (DASVOIT) guidance.

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

HMRC鈥檚 latest Digest provides a round-up of recent news including the latest tax gap data, the end of CHIEF for imports, HMRC鈥檚 tax repayment agent consultation, and the new corporate interest restriction working group.

The UK government intends to publish draft legislation for Finance Bill 2023 on 20 July 2022.

The primary threshold for Class 1 NICs increased to £12,570 on 6 July 2022, bringing the threshold into line with the income tax personal allowance.

HMRC has launched a consultation seeking views on the use of MTD compatible software to keep and preserve business records, send quarterly updates to HMRC, and submit an end of period statement. This consultation closes on 28 July 2022.

The ATT cautions that proposed reforms to the capital allowances regime overlook the needs of small businesses and may detract from continued investment and growth in the UK.

These Regulations enable assets held within registered pension schemes which are 鈥渄ormant鈥� to be transferred out of the pension scheme into a reclaim fund without incurring unauthorised payments charges.

The Remote Observation and Recording (Courts and Tribunals) Regulations 2022, SI 2022/705, which were made under section 85A of the Courts Act 2003 (which was itself introduced by section 198 of the Police, Crime, Sentencing and Courts Act 2022), came into force on 28 June 2022. Also on 28 June 2022, the Lord Chief Justice and the Senior President of the Tribunals published Practice Guidance on Remote Observation of Hearings鈥擭ew Powers in order to help judicial office holders understand and apply the law.

HMRC has published pension schemes newsletter 140, to update stakeholders on the latest news and updates regarding pension schemes.