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These Regulations amend a number of statutory instruments in relation to tax credits and child benefit. They come into force on 9 December 2021.

HMRC has published Agent Update issue 90 (November 2021) providing a round-up of recent developments for tax agents and advisers.

The Treasury has announced that Tax Administration and Maintenance Day will be on 30 November 2021.

The Chartered Institute of Taxation (CIOT) has responded to the Treasury Committee’s inquiry into the Autumn Budget and Spending Review 2021.

These Regulations amend the Authorised Investment Funds (Tax) Regulations, SI 2006/964 (the AIF regulations) to provide for tax treatment of a new type of authorised fund called the long-term asset fund (LTAF), which targets investment in long-term illiquid assets, following the introduction of rules for these new fund vehicles by the Financial Conduct Authority. They also make provision in relation to the application of Part 3A of the Corporation Tax Act 2010 (companies with small profits) to qualified investor schemes.

HMRC has updated its Coronavirus statutory sick pay rebate scheme guidance for employers to reflect that EU state aid rules no longer apply in the UK.

HMRC has published new guidance setting out how HMRC deals with customers who receive a joint and several liability notice for a company that has received COVID-19 support payments, including conditions for giving a notice and safeguards.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (4 November 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

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

The Welsh Government has published a Tax Policy Framework Update and a Tax Policy Work Plan setting out strategic tax priorities for the 2021–2026 Senedd term.

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.