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The Scottish Government has launched a consultation seeking the public’s views on its overarching approach to tax policy, through Scotland’s first framework for tax, and how the Scottish Government should use its devolved and local tax powers as part of the Scottish Budget 2022–23, particularly to support the ongoing economic recovery from coronavirus (COVID-19). The consultation also outlines the Scottish Government’s tax programme for this Parliament.

31 August 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 with a new section 'Seeding relief for Property Authorised Investment Funds or Co-Ownership Authorised Contractual Schemes’.

HMRC has published pension schemes newsletter 132, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

HMRC has published a new factsheet on information and documents that a financial institution will need to provide to HMRC if they receive a financial institution notice (FIN).

HMRC has published revised advisory fuel rates for company cars which apply from 1 September 2021.

23 August 2021 - 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) has reported a problem with HMRC’s software that is causing incorrect SEISS figures to be included in the self-assessment tax return.

HMRC has published Agent Update issue 87 (August 2021) providing a round-up of recent developments for tax agents and advisers.

The CIOT, ATT and other professional bodies have urged the UK government to reconsider the timetable for basis period reform alongside other changes in the move towards a digital tax system.

HMRC has published its managing pension schemes service newsletter for August 2021. The newsletter is designed to update stakeholders on the latest news for pension schemes.

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

Barbados has joined the two-pillar plan to reform the international taxation rules to ensure that multinational enterprises pay a fair share of tax wherever they operate.

Maldives, Papua New Guinea and Rwanda have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Organisation for Economic Co-operation and Development ((OECD’s)) treaty for international tax co-operation and exchange of information), bringing the total number of jurisdictions that participate in the Convention to 144.

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

HMRC has published new guidance on reporting of coronavirus (COVID-19) grants and support payments on tax returns. The guidance is for the self-employed or partners in a business.

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

HMRC has added the UK-USA Competent Authority Agreement signed in July 2021 to its international treaty collection.

HMRC has updated its guidance with information about the Coronavirus Job Retention Scheme (CJRS) end date and when claims for September must be submitted.

HMRC has updated its guidance on National Insurance contributions for workers from the UK working in the EEA or Switzerland and for social security contributions for workers coming to the UK from the EEA or Switzerland.