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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.

HMRC has updated its guidance on packaging subject to plastic packaging tax with more information about recycled plastic.

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 published the synthesised text of the UK’s double tax convention with Mauritius as modified by the Multilateral Instrument (MLI).

The Pacific Islands Tax Administrators Association (PITAA) has joined the Global Forum on Transparency and Exchange of Information for Tax Purposes.

HMRC has published new guidance on claiming enhanced capital allowances and structures and buildings allowances in a designated Freeport tax site. These reliefs can be claimed until 30 September 2026.

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

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.

Ahead of the introduction of Plastic Packaging Tax from 1 April 2022, HMRC has launched a consultation to seek views on the technical application of draft Plastic Packaging Tax (General) Regulations 2021.

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.

The Chartered Institute of Taxation (CIOT) has published a further update that HMRC has extended its agent view of employer liabilities and payments to agents with up to 7,500 clients from 1 November 2021.

HMRC has published pension schemes newsletter 134, bringing together the latest news for scheme administrators, employers and advisers.

These regulations designate those freeport tax sites within, or connected to, a freeport in which plant and machinery allowances, structures and buildings allowances and stamp duty land tax reliefs are available. These Regulations come into force on 19 November 2021.

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