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HMRC has launched a consultation on the draft legislation for the Residential Property Developer Tax (RPDT) ahead of its inclusion in the 2021-22 Finance Bill.

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

HMRC has published the tax gap statistics showing that it was 5.3% for the tax year 2019-20.

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on Pensions.

HMRC has published Agent Update issue 88 (September 2021) providing a round-up of recent developments for tax agents and advisers.

The Office of Tax Simplification (OTS) has published a report setting out its analysis of the benefits, costs, and wider implications of a change to the date of the end of the tax year for individuals.

The Chartered Institute of Taxation (CIOT) has made a proactive submission on issues that it considers exist in the current legislation on Employee Ownership Trusts (EOTs).

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on clamping down on promoters of tax avoidance.

The Chartered Institute of Taxation (CIOT) has commented on the draft Finance Bill 2021-22 legislation and HMRC guidance on notification of uncertain tax treatment by large businesses.

HMRC has updated its guidance on Statutory Sick Pay (SSP) rules to include details on airmen and continental shelf workers.

HM Treasury has made a further Treasury Direction setting out the functions of HMRC for payments under the coronavirus (COVID-19) support scheme for working households receiving tax credits.

HMRC has updated CWG2: further guide to PAYE and National Insurance contributions in Section 4.5 which covers employees coming to or leaving the UK.

These Regulations amend The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015 (SI 2015/130) to reflect changes made in consequence of the introduction of the promotion structures provisions into Part 5 of the Finance Act 2014 by Schedule 30 to the Finance Act 2021.

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.

The Health and Social Care Levy Bill has been introduced to Parliament.

HMRC has further updated its guidance for employers on rates and thresholds to clarify the application of the new Health and Social Care Levy.

HMRC has published details of the settlement opportunities for tax owed as a result of the Court of Appeal decision (

HMRC has updated its guidance to confirm the introduction of a new, UK-wide Health and Social Care Levy which is based on National Insurance contributions.

HMRC has updated its disclosure guidance where the tax loss involves an offshore matter or offshore transfer which makes the loss of tax significantly harder to identify.

HMRC has provided an update regarding penalty assessments in relation to protective assessments issued earlier this year on Worldwide Disclosure Facility (WDF) cases.