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Finance Bill 2022 was published on 4 November 2021.

HMRC has published pension schemes newsletter 134, bringing together the latest news for scheme administrators, employers and advisers.

HMRC are sending out Self-Employment Income Support Scheme (SEISS) letters to non-filers of 2019/20 self-assessment tax returns who have received grants under SEISS.

HMRC has updated its CWG2 leaflet with information about the Convention on Social Security Coordination between the UK and the Swiss Confederation and what employers need to do if an employee does not provide a certificate showing the social security contributions they must pay in another country.

1 November 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The CIOT has reported that HMRC’s Wealthy External Forum has issued several briefings to forum members in relation to letters that it intends to send out in relation to foreign tax credit relief double taxation allowance.

The CIOT has reported that HMRC’s Wealthy External Forum has issued several briefings to forum members in relation to letters that it intends to send out in relation to cryptoassets.

These Regulations make provision in consequence of the Social Security (Scotland) Act 2018 and regulations made under it. These Regulations provide a legal gateway for the sharing of information relevant to devolved Scottish social security functions between the Scottish Ministers and the Secretary of State (in practice, the Secretary of State for Transport), and the Scottish Ministers and the Northern Ireland Department for Communities.

HMRC has published two new guidance pages and updated various other guidance pages to provide details of making a late coronavirus Job Retention Scheme (CJRS) claim if the deadline has been missed and to explain how to use the service to view or delete previous claims.

The Association of Taxation Technicians (ATT) has welcomed the move to extend the deadline for reporting capital gains tax on residential property disposals from 30 days to 60 days for disposals on or after 27 October 2021. Disposals before this date will still need to meet the 30-day requirement.

The Department for Business, Energy & Industrial Strategy, HM Treasury and HMRC have jointly launched a consultation to seek views on the introduction of a corporate UK re-domiciliation regime to support companies seeking to relocate to the UK.

The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have published a response to the Scottish Government's consultation 'Tax Policy and the Budget - a framework for tax'.

A summary of the main tax measures announced at the Autumn Budget on 27 October 2021.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (19 October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority where the platform is resident, incorporated or managed, and also to the sellers.

In a written statement to Parliament, Lucy Frazer MP, financial secretary to the Treasury, has confirmed that the Finance Bill 2021–22 will be published on 4 November 2021.

HM Treasury has published its final report following the Net Zero Review as part of its Net Zero strategy. The report considers, amongst a wide range of other policy issues, the material fiscal consequences of the strategy.

The Chartered Institute of Taxation (CIOT) has commented on the draft legislation on Residential Property Developer Tax.

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

The Organisation for Economic Co-operation and Development (OECD) has published a statement by Bob Hamilton, Chair of the Forum on Tax Administration (FTA) and Chris Jordan, Chair of the FTA’s Joint International Task Force on Shared Intelligence and Collaboration (JITSIC), on the recent leaking of the Pandora Papers. According to the statement, the FTA, given its relationships established through the JITSIC, is able to establish a collaborative approach to ‘identifying and addressing aggressive tax avoidance and tax evasion involving multiple jurisdictions once the data becomes available’.