³ÉÈËÓ°Òô

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.

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

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

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

6 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 annual rates of Working Tax Credit and Child Tax Credit from 6 April 2023, and the weekly rate of Child Benefit and Guardian’s Allowance from 10 April 2023.

These Regulations increase the flat-rate weekly amounts of Class 2 and Class 3 National Insurance contributions from 6 April 2023, and confirm that Class 1 earnings limits and thresholds are unchanged.

This instrument increases the official rate of interest applicable under FA 1989, s 178 from 6 April 2023.

HMRC has updated various guidance notes on Employment related share schemes.

HMRC has published pension schemes newsletter 147.