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Updated HMRC guidance on Research and development (R&D) tax relief

HMRC has updated its R&D guidance on claiming Research and development expenditure credit (RDEC) and Research and development (R&D) tax relief.

03 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 3 April 2023

3 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

03 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Treasury Minutes: March 2023 - HMRC Performance in 2021-22

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

31 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Self-assessment taxpayers to be moved to online filing

HMRC is informing self-assessment taxpayers who currently file paper returns, that the paper forms will no longer be available to download from gov.uk from 6 April 2023.

30 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Non-Domestic Rating Bill 2023

The Bill aims to streamline the business rates system in England and Wales, introducing various measures to reduce the administrative and financial burden on businesses together with the anticipated three-yearly revaluations.

30 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 27 March 2023

27 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

27 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC updates interest rates following Bank of England decision

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

27 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 106

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

23 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/348 The International Organisations (Tax Exemptions Designation) Order 2023

This Order provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member.

23 Mar 2023 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Weekly roundup of HMRC manual changes: 20 March 2023

20 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

20 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 148 — March 2023

HMRC has published pension schemes newsletter 148.

17 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Spring Budget 2023: new investment allowances and relaxation of pension restrictions

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

15 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on money laundering supervision

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

14 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 13 March 2023

13 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

13 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Welsh Parliament approves Welsh Rate Resolution

Welsh Parliament approves Welsh Rate Resolution

09 Mar 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC Stakeholder Digest: 8 March 2023

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

09 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Taxpayers given more time for voluntary National Insurance contributions

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

08 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC publishes new guidance on Off-payroll working

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

07 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Spring Finance Bill 2023 to be published on 23 March 2023

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

07 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 6 March 2023

6 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

06 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

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Settlor-interested trusts

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