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HMRC has published Agent Update issue 92 (January 2022) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated its guidance to confirm that the Coronavirus Statutory Sick Pay Rebate Scheme has been reintroduced. The Rebate Scheme allows small and medium-sized businesses to reclaim Statutory Sick Pay (SSP) for employees who were off work due to coronavirus on or after 21 December 2021.

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

HMRC has published pension schemes newsletter 136, to update relevant stakeholders of the latest news and updates regarding pension schemes.

The Association of Taxation Technicians (ATT) has shared an update from HMRC which provides further details on 31 January penalty easement.

The CIOT has published the latest HMRC Stakeholder Digest (6 January 2022) which provides a round-up of the latest news and updates.

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

The Chancellor of the Exchequer has commissioned the Office for Budget Responsibility to produce an economic and fiscal forecast for Wednesday 23 March 2022.

The CIOT has published the latest HMRC Stakeholder Digest (22 December 2021) which provides a round-up of the latest news and updates.

SI 2022/5 The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 and SI 2022/9 The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 provide for the reintroduction the Coronavirus Statutory Sick Pay Rebate Scheme (SSPRS) from 21 December 2021.

HMRC has announced that the late filing and late payment penalties for self-assessment taxpayers will be waived for one month, giving them extra time to complete the 2020/21 tax return and pay any tax due. The filing and payment deadline of 31 January 2022 will remain unchanged.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced between 23 December 2021 to 4 January 2022. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its SSP guidance following the reintroduction of the Coronavirus Statutory Sick Pay Rebate Scheme (SSPRS).

The Welsh government delivered its 2022-23 budget on 20 December 2021.

The Chancellor has announced additional support for businesses impacted by the Omicron variant.

HMRC has updated its Coronavirus Job Retention Scheme (CJRS) guidance on paying back CJRS grants to add a new section ‘If you need more time to work out what you owe’.

HMRC has updated its Making Tax Digital (MTD) guidance pages to add information in relation to submitting quarterly updates of business income and expenses.

The Scottish Government has published the outcomes of its consultation on its overarching approach to tax policy, alongside Scotland’s first Framework for Tax, which sets out the principles and strategic objectives that underpin the Scottish Approach to Taxation.

HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 0.25% from 0.1%.

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