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The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

HMRC has published Agent Update issue 100 (September 2022) 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 Employer Bulletin with a revised start date of the variable payment plan service.

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

ICAEW’s Tax Faculty has published the corrected statement made by the government on the amount that employers can reimburse free of income tax and national insurance contributions (NIC) in relation to business mileage for the use of the employee’s own car.

HMRC has published several guidance pages relating to HMRC online services for agents.

HMRC has updated its guidance on paying the apprenticeship levy to clarify that information about the off-payroll working rules applies to medium and large-sized clients outside the public sector.

ICAEW’s Tax Faculty has published more details provided by HMRC on how the variable payment plan for PAYE and national insurance liabilities will work in practice.

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

The Office of Tax Simplification (OTS) has issued a call for evidence asking responders to outline the nature of their roles, their plans, and their experiences in relation to hybrid and distance working. The consultation forms part of the OTS’s review of the tax implications of hybrid and distance working by assessing emerging trends and changes in practice. The consultation closes on 25 November 2022.

HMRC has published Spotlight 60 highlighting certain tax avoidance arrangements used by some umbrella companies.

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

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

ICAEW’s tax faculty has highlighted that HMRC’s guidance and tools for the tax treatment of the reimbursement of electricity costs for charging company-provided wholly electric cars conflicts with the law.

HMRC’s latest Employer Bulletin highlights the improved digital Form

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

8 August 2022 - 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 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%.