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The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (19 October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

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

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority where the platform is resident, incorporated or managed, and also to the sellers.

In a written statement to Parliament, Lucy Frazer MP, financial secretary to the Treasury, has confirmed that the Finance Bill 2021–22 will be published on 4 November 2021.

HM Treasury has published its final report following the Net Zero Review as part of its Net Zero strategy. The report considers, amongst a wide range of other policy issues, the material fiscal consequences of the strategy.

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

HMRC has published new guidance on changes to the new rules for renewing taxi, private hire or scrap metal licenses from April 2022.

HMRC has published Agent Update issue 89 (October 2021) providing a round-up of recent developments for tax agents and advisers.

The Chartered Institute of Taxation (CIOT) has called for a review of the tax regime for Employee Ownership Trusts (EOT) to encourage take-up and discourage their abuse.

Social Security (Up-rating of Benefits) Bill passed its second reading in the House of Lords on 14 October 2021. The bill has now been sent to the committee stage.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

HMRC has updated its guidance on paying back Coronavirus Job Retention Scheme (CJRS) grants to add a new section on offsetting amounts overclaimed by employers.

HMRC has updated its guidance on eligibility for MTD for income tax to state that non-UK resident or non-UK domiciled taxpayers only need to follow the MTD for Income Tax rules for their UK self-employment and property income.

HMRC has published a new guidance on how to reduce the risk of using a non-compliant umbrella company for UK agencies or businesses who utilise temporary labour.

The Chartered Institute of Taxation (CIOT) has published an update that HMRC has extended its agent view of employer liabilities and payments to agents with up to 2,000 clients.

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

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

HMRC has updated its guidance on the Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) to reflect the end of both schemes on 30 September 2021.

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.