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HMRC has launched a technical consultation seeking views on draft regulations that would allow documents to be served at a company’s registered address and the address provided on the Stamp Duty Land Tax (SDLT) return. The consultation runs until 22 July 2022.

This Order removes the Lomonosov Moscow State University from the list of qualifying bodies, payments to which are eligible for research and development (R&D) tax credits and reliefs.

HMRC has launched a consultation seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents. The consultation, which is part of the government’s agenda to raise standards in the market for tax advice, closes on 14 September 2022.

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 16 June 2022 to increase the bank base rate from 1% to 1.25%.

HMRC has launched a new tool that can be used to estimate the impact of the recent NIC changes on employees. This tool is not suitable for the self-employed.

20 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its Making Tax Digital for Income Tax guidance, to expand the criteria setting out who can sign up on a voluntary basis.

HMRC has published responses to the consultation on draft legislation amending the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations,

The ICAEW Tax Faculty has provided guidance to clarify how employers should apply the freeports upper secondary threshold for NICs.

The Tax Chamber President has published a Practice Statement in relation to the issue of witness summonses and orders to produce documents.

HMRC has published Agent Update issue 97 (June 2022) providing a round-up of recent developments for tax agents and advisers.

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

These Regulations designate various areas within the Plymouth and South Devon freeport as freeport tax sites with effect from 4 July 2022.

13 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

6 June 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Law Society has responded to HMRC’s consultation on potential easements for firms affected by the basis period reform.

The Chartered Institute of Taxation (CIOT) has responded to the OTS call for evidence on the review of property income.

HMRC has published new guidance on the super-deduction and the special rate first year (SR) allowance.

30 May 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2022.