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HMRC guidance reminds first-time licence applicants for taxi, private hire and scrap metal licences to confirm to licencing authorities that they are aware of their tax responsibilities.

These Regulations increase the maximum amount of Employment Allowance from £4,000 to £5,000 for the tax year 2022-23 and subsequent tax years.

This Order states the annual chargeable amounts of the annual tax on enveloped dwellings (ATED) for chargeable periods beginning on or after 1 April 2022.

HMRC has updated its guidance to reflect the new rates for the Primary Class 1 National Insurance contributions, car advisory fuel rates for 1400cc or less and the employment allowance.

These Regulations amend the National Minimum Wage Regulations, SI 2015/621 to increase rates of the National Living Wage (NLW) and National Minimum Wage (NMW) in line with the recommendations of the Low Pay Commission.

The Presidents of the Employment Tribunals in England & Wales and Scotland have issued a fifth addendum to their guidance on Employment Tribunal awards for injury to feelings and psychiatric injury. The updated presidential guidance increases the Vento bands for making awards for injury to feelings in discrimination claims so that it is aligned with changes to the Retail Price Index All Items Index, which was released on 23 March 2022.

These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to substitute the list of high-risk third countries in Schedule 3ZA for a new list.

These Regulations make a consequential amendment to the Income Tax (Construction Industry Scheme) Regulations, SI 2005/2045 to include reference to statutory parental bereavement pay payable in Northern Ireland (NI) to bring Northern Ireland in line with Great Britain.

These Regulations provide for the extension to Scheme Pays information and reporting deadlines where there has been a retrospective change of facts affecting an individual's pension input amount and their annual allowance.

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

These two sets of Regulations revoke provisions which enabled individuals who were absent from work for reasons relating to coronavirus to qualify for statutory sick pay and preserve the legal effect of a ‘waiting days’ waiver which otherwise would have expired.

HMRC’s Stakeholder Digest (23 March 2022) provides a round-up of the latest news and updates including information on the Spring Statement, introduction of Plastic Packaging Tax and closure of the Statutory Sick Pay Rebate Scheme (SSP).

The Chancellor delivered his Spring Statement on 23 March 2022, detailing several new tax announcements.

The Supreme Court has published its judgment in Commissioners for Her Majesty's Revenue and Customs (Appellant) v NCL Investments Ltd and another (Respondent). The Supreme Court unanimously dismisses the appeal. The judgment is given by Lord Hamblen and Lady Rose, with whom Lord Reed, Lord Briggs and Lord Sales agree.

HMRC has published Employment Related Securities Bulletin 41 for March 2022.

These Regulations make consequential and miscellaneous amendments, and modifications, to existing pensions legislation in relation to collective money purchase schemes.

HMRC is making changes to the process for claiming tax relief for employment expenses by post.

The CIOT has responded to HMRC’s call for evidence on Income Tax Self Assessment registration for the self-employed and landlords.

These Regulations make provisions in consequence of the Social Security Benefits Up-rating Order, SI 2022/292 which provides for the annual up-rating of social security benefits.

These Regulations make amendments to the Child Benefit (General) Regulations, SI 2006/223 and the Tax Credits (Definition and Calculation of Income) Regulations, SI 2002/2006 to ensure that persons who left Ukraine in connection with the Russian invasion on 24 February 2022 are exempt from the requirement to have been living in the UK for at least three months before becoming entitled to Child Benefit. They will also ensure that payments under the Homes for Ukraine scheme are disregarded for the purposes of calculating entitlement to tax credits.