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Social Security (Up-rating of Benefits) Bill passed its second reading in the House of Lords on 14 October 2021. The bill has now been sent to the committee stage.

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

HMRC has updated its guidance on paying back Coronavirus Job Retention Scheme (CJRS) grants to add a new section on offsetting amounts overclaimed by employers.

HMRC has updated its guidance on eligibility for MTD for income tax to state that non-UK resident or non-UK domiciled taxpayers only need to follow the MTD for Income Tax rules for their UK self-employment and property income.

HMRC has published a new guidance on how to reduce the risk of using a non-compliant umbrella company for UK agencies or businesses who utilise temporary labour.

The Chartered Institute of Taxation (CIOT) has published an update that HMRC has extended its agent view of employer liabilities and payments to agents with up to 2,000 clients.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (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 published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

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

HMRC has updated its guidance on the Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) to reflect the end of both schemes on 30 September 2021.

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

This Order makes provision for the modification of certain social security legislation, to give effect to the Convention on Social Security Coordination between the UK and the Swiss Confederation which was signed on 9 September 2021.

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

The Association of Taxation Technicians (ATT) has published HMRC’s update for its members from the Agent Forum held on 23 September 2021.

The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations.

The Courts and Tribunals Judiciary (CTJ) has published the Senior President of Tribunals’ 2021 Annual Report. This is Sir Keith Lindblom’s first report since taking the role in September 2020.

HMRC has updated its guidance with new information about assessments, inspection powers, modifications and restrictions on power to publish information.

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.