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These Regulations amend the Education (Student Loans) (Repayment) Regulations, SI 2009/470 to maintain the Plan 2 student loan repayment threshold and the post-study interest thresholds at their current levels for 2022-23.

These Regulations make provision in relation to the zero-rate of secondary National Insurance contributions (NICs) available in freeport tax sites where employees’ time spent at the freeport site is limited due to a protected characteristic.

HMRC has published Agent Update issue 94 (March 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated its guidance on telling HMRC about any unpaid tax with the inclusion of new sections about 'other disclosures' and the 'Contractual Disclosure Facility'.

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HMRC’s Stakeholder Digest (11 March 2022) provides a round-up of the latest news and updates including information on sending humanitarian aid to Ukraine, setting up Self Assessment payment plans by 1 April and Electronic sales suppression (ESS).

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

These Regulations provide the technical requirements needed to allow HMRC to administer the allowance for the Residential Property Developer Tax (RPDT) in relation to groups of companies and joint ventures.

These Regulations implement the new authorisation and supervisory regime for collective money purchase schemes under Part 1 of the Pension Schemes Act 2021.

These Regulations make provision in consequence of the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations, SI 2022/231 which provide for the annual up-rating of Guardian’s Allowance, among other things in England, Northern Ireland, Scotland and Wales.

These Regulations give effect to the annual re-rating of various National Insurance contributions rates, limits and thresholds from 6 April 2022.

These Regulations give effect to the annual re-rating of various National Insurance contributions (NICs) rates, limits and thresholds for the purposes of calculating Class 1, Class 2, Class 3 and Class 4 NICs liability (or voluntary payment) for the tax year beginning 6 April 2022. These Regulations come into force on 6 April 2022.

These Regulations make some minor amendments to the Taxation of Chargeable Gains Act 1992 (TCGA 1992) to properly reflect the renumbering of Part 1 of the TCGA when it was rewritten by Schedule 1 to the Finance Act 2019 (FA 2019).

These Regulations allow HMRC to issue Directions setting out how employee expenses should be provided HMRC to help address a backlog of claims requiring manual intervention that has built up during the pandemic. The Regulations also make changes to the rules on multiple PAYE schemes and related amendments to the construction industry scheme rules for multiple contractors.

HMRC has updated its guidance on follower notices and accelerated payments.

These regulations set out the revised annual rates and thresholds of Working Tax Credit (WTC) and Child Tax Credit (CTC) to apply with effect from 6 April 2022, and the weekly rates of Child Benefit and Guardian's Allowance from 11 April 2022.

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

HMRC has published new guidance for new legislation in

HMRC has updated its guidance to state that COVID-19 may be a reasonable excuse for late filing of  2020-21 self-assessment tax returns.

HMRC has confirmed that more than one million taxpayers have filed their late tax returns in February taking advantage of the extra time to complete their self-assessment without facing a penalty.