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The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

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

HMRC has updated its guidance on the Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) to reflect the end of both schemes on 30 September 2021.

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

The Chartered Institute of Taxation (CIOT) has published HMRC’s update for Agents for the month of September in relation to Making Tax Digital (MTD).

The Association of Taxation Technicians (ATT) has published HMRC’s update for its members from the Agent Forum held on 23 September 2021.

The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations.

The Treasury has announced a 12-month delay to the introduction of Making Tax Digital for Income Tax, which will now be brought in for the 2024–25 tax year. Basis period reform is also to be moved back by 12 months.

The Courts and Tribunals Judiciary (CTJ) has published the Senior President of Tribunals’ 2021 Annual Report. This is Sir Keith Lindblom’s first report since taking the role in September 2020.

HMRC has updated its guidance with new information about assessments, inspection powers, modifications and restrictions on power to publish information.

HMRC has launched a consultation on the draft legislation for the Residential Property Developer Tax (RPDT) ahead of its inclusion in the 2021-22 Finance Bill.

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

HMRC has published the tax gap statistics showing that it was 5.3% for the tax year 2019-20.

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on Pensions.

HMRC has published Agent Update issue 88 (September 2021) providing a round-up of recent developments for tax agents and advisers.

The Office of Tax Simplification (OTS) has published a report setting out its analysis of the benefits, costs, and wider implications of a change to the date of the end of the tax year for individuals.

The Chartered Institute of Taxation (CIOT) has made a proactive submission on issues that it considers exist in the current legislation on Employee Ownership Trusts (EOTs).

The Chartered Institute of Taxation (CIOT) has commented on the Finance Bill 2021-22 draft legislation on clamping down on promoters of tax avoidance.

The Chartered Institute of Taxation (CIOT) has commented on the draft Finance Bill 2021-22 legislation and HMRC guidance on notification of uncertain tax treatment by large businesses.