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

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 16 June 2022 to increase the bank base rate from 1% to 1.25%.

HMRC has launched a new tool that can be used to estimate the impact of the recent NIC changes on employees. This tool is not suitable for the self-employed.

HMRC’s Employment Related Securities Bulletin 43 (June 2022) announces a review of the mechanism for calculating the SAYE bonus rate.

HMRC has updated its Making Tax Digital for Income Tax guidance, to expand the criteria setting out who can sign up on a voluntary basis.

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

The ICAEW Tax Faculty has provided guidance to clarify how employers should apply the freeports upper secondary threshold for NICs.

The Tax Chamber President has published a Practice Statement in relation to the issue of witness summonses and orders to produce documents.

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

These Regulations designate various areas within the Plymouth and South Devon freeport as freeport tax sites with effect from 4 July 2022.

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

HMRC has commented on the removal of working from home (WFH) expenses from 2022/23 PAYE Codes where the employee no longer qualifies for the expense.

HMRC has published the text of a new UK-Luxembourg double tax convention and protocol that was signed on 7 June 2022. It has not yet entered into force.

6 June 2022 - 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 potential easements for firms affected by the basis period reform.

The Chartered Institute of Taxation (CIOT) has responded to the OTS call for evidence on the review of property income.

HMRC has published pension schemes newsletter 139, to update stakeholders on the latest news and updates regarding pension schemes.

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2022.

HMRC has updated its guidance with information on what it is doing about mini umbrella fraud.