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HMRC is increasing the late payment rate of interest to 6.5%, and the repayment interest rate to 3% from 21 February 2023. Interest on quarterly instalment payments of corporation tax is also increased from 13 February 2023.

HMRC has published a new manual on Alternative Dispute Resolution.

HMRC has updated its guidance on how to ask for authorisation, manage a client's account and how to send returns as an agent.

The CIOT has made budget representations on ‘CGT – relief for gifts of business assets’ and ‘Company purchase of own shares – multiple completion contracts’.

HMRC has published pension schemes newsletter 146.

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

HMRC’s Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

HMRC has updated its guidance on gift aid to clarify when donations may incur an administration fee and when these fees are treated as charitable expenditure.

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

HMRC has published Agent Update issue 104 (18 January 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its spotlight on tax avoidance arrangements seeking to avoid corporation tax, income tax and national insurance contributions by using unfunded pension arrangements.

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

A consultation has been launched seeking views on simplification of the UK’s R&D tax relief system. The consultation closes on 13 March 2023.

HMRC has updated its guidance on Annual Tax on Enveloped Dwellings.

The ICAEW has shared an update from HMRC in relation to employees and the self-employed working across borders.

HMRC has updated its guidance on standards for agents where they represent or give advice to taxpayers.

HMRC has published the outcome and summary of responses to the consultation on Raising standards in tax advice: protecting customers claiming tax repayments. This consultation ran from 22 June 2022 to 14 September 2022.

Finance Act 2023

The Chartered Institute of Taxation (CIOT) has responded to the Welsh Government consultations on a discretionary visitor levy for local authorities and reforming non-domestic rates in Wales.

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