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

Tax Administration and Maintenance Day is set for 27 April 2023

A summary of key developments as Finance (No 2) Bill 2023 makes its way through Parliament.

17 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

UK government amendments on R&D and multinational top-up tax are expected to be passed at Committee of the Whole House stage.

HMRC has updated CWG2 to include the dates for week 53 (11.13), details of PAYE and NIC for 8 May 2023 (1.8), and information on advance salary and RTI reporting (1.8.1).

11 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

3 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

27 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

HMRC has published Agent Update issue 106 (22 March 2023) 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 guidance on rates of interest on beneficial loan arrangements.

20 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations increase the special rate of Class 2 NICs payable by share fishermen to £ 4.10 per week from 6 April 2023.

HMRC has published pension schemes newsletter 148.

HMRC has published Employment Related Securities (ERS) Bulletin 49.

These Regulations extend the deadline for paying voluntary National Insurance contributions (NICs) for tax years between 6 April 2006 and 5 April 2016, to 31 July 2023.

The Chancellor’s Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.