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The CIOT has responded to the Finance Bill 2022-23 draft legislation on capital gains tax: transfers of assets between spouses and civil partners in the process of separating; new transfer pricing documentation requirements for UK businesses; and low earners anomaly: pensions relief relating to net pay arrangements.

HMRC has confirmed that a large number of taxpayers who have reclaimed tax payments using the repayment agent Tax Credits Ltd since December 2021 will be due a direct refund from HMRC.

HM Treasury has fully indemnified the Bank of England's intervention to restore orderly markets.

The deadline for the call for evidence on the review of hybrid and distance working has been amended.

HMRC has updated its guidance on uncertain tax treatment.

The closing deadline for the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution has been extended to 28 September 2022.

These Regulations make a saving provision for Northern Ireland following the expiry of Coronavirus Act 2020 s 43 at midnight on 24 September 2022.

Regulations have been laid to designate areas in the Solent and Plymouth and South Devon as Freeport Tax Sites from 14 October 2022.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

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

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

HMRC has published Agent Update issue 100 (September 2022) 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 Employer Bulletin with a revised start date of the variable payment plan service.

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

The Chartered Institute of Taxation (CIOT) and Low Incomes Tax Reform Group (LITRG) have responded to the call for evidence on Scottish Government block grant adjustments for tax and welfare devolution. In addition, the closing deadline for responses has been extended to 26 September.

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

ICAEW’s Tax Faculty has published the corrected statement made by the government on the amount that employers can reimburse free of income tax and national insurance contributions (NIC) in relation to business mileage for the use of the employee’s own car.

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

HMRC has published additional guidance on the requirement to correct offshore tax non-compliance. The additional guidance supplements the original guidance published in November 2017.