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In the Treasury minutes published on 5 August 2022, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022–2023 on HMRC’s lessons from implementing IR35 reforms.

HMRC has increased the interest rates for late payments of tax following the Bank of England’s decision on 5 August 2022 to increase the bank base rate from 1.25% to 1.75%.

New guidance sets out HMRC’s response in relation to common errors in the calculation of Coronavirus Job Retention Scheme (CJRS) grants for eligible employees.

The OTS has published a scoping note setting out the themes for its planned call for evidence on the emerging trends and tax implications of hybrid and distance working.

The Tax Chamber President has released updated guidance on the procedure to be followed when a party to a case wishes to rely on oral evidence given by video or telephone from abroad.

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

These Regulations bring into force most of the provisions of Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022 relating to the registration of overseas entities.

HMRC has published new compliance factsheets on facilitating avoidance schemes involving non-resident promoters. The factsheet on failure to comply with stop notices has been updated.

These Regulations provide 1 August 2022 as the appointed day for the amendments made by Schedule 5 to the Finance Act 2021 to come into force.

The Department for Business, Energy & Industrial Strategy (BEIS) has published a summary of responses to the employment status framework consultation, together with new sets of employment status guidance (employment rights purposes rather than tax) for employees, employers and legal and HR professionals.

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

In this GAAR panel opinion on a repayment of a participator loan through transactions involving group companies, the panel's opinion is that entering into, and carrying out, the tax arrangements was a reasonable course of action in relation to the relevant tax provisions. This is the first of the GAAR Advisory Panel’s opinions that favours the taxpayer.

HMRC has published Agent Update issue 98 (July 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC and the Treasury have published a number of new consultations and responses, covering various subjects including the UK’s implementation of Pillar 2, the reporting rules for digital platforms, self-assessment notification of liability timings, and improving the way HMRC uses taxpayer data.

The Office of Tax Simplification has published a report which analyses the impacts of tax complexity and recommends that the principle of simplification should be embedded in the tax policy making process.

On 20 July 2022, the Treasury published a raft of legislation in draft which will form the basis of Finance Bill 2023.

HMRC has published a new guidance on steps to be taken before registering as a professional tax agent.

HMRC has published Employment Related Securities (ERS) Bulletin 44.

These Regulations provide a new list of high-risk third countries in relation to which enhanced due diligence requirements apply under the principal Money Laundering Regulations.

HMRC’s latest Stakeholder Digest provides a round-up of the latest news and updates including information on Finance Bill 2023, PAYE tax refund using the HMRC app and tax-free childcare.