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HMRC guidance: CJRS and SEISS ended on 30 September

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.

01 Oct 2021 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 133: September 2021

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

30 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

SI 2021/1088 The Social Security (Switzerland) Order 2021

This Order makes provision for the modification of certain social security legislation, to give effect to the Convention on Social Security Coordination between the UK and the Swiss Confederation which was signed on 9 September 2021.

30 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

HMRC Customer Engagement and Support Team (CEST) updated information

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

30 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Delays to processing 2020-21 Self Assessment tax returns-SEISS grants

The Association of Taxation Technicians (ATT) has published HMRC’s update for its members from the Agent Forum held on 23 September 2021.

28 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Making flexible working the default

The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations.

24 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

CTJ publishes Senior President of Tribunals’ Annual Report 2021

The Courts and Tribunals Judiciary (CTJ) has published the Senior President of Tribunals’ 2021 Annual Report. This is Sir Keith Lindblom’s first report since taking the role in September 2020.

23 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC Guidance on identifying tax avoidance enabler penalties and when to appeal

HMRC has updated its guidance with new information about assessments, inspection powers, modifications and restrictions on power to publish information.

22 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Consultation: Residential Property Developer Tax

HMRC has launched a consultation on the draft legislation for the Residential Property Developer Tax (RPDT) ahead of its inclusion in the 2021-22 Finance Bill.

20 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 20 September 2021

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

20 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Tax gap remains low at 5.3%

HMRC has published the tax gap statistics showing that it was 5.3% for the tax year 2019-20.

17 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Updated HMC guidance on Statutory Sick Pay: how different employment types affect what you pay

HMRC has updated its guidance on Statutory Sick Pay (SSP) rules to include details on airmen and continental shelf workers.

13 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Further Treasury Direction made under Section 76 of the Coronavirus Act 2020

HM Treasury has made a further Treasury Direction setting out the functions of HMRC for payments under the coronavirus (COVID-19) support scheme for working households receiving tax credits.

13 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 13 September 2021

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

12 Sep 2021 18:30 | Published by a Tolley Corporation Tax expert

SI 2021/1010 The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations 2021

These Regulations amend The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015 (SI 2015/130) to reflect changes made in consequence of the introduction of the promotion structures provisions into Part 5 of the Finance Act 2014 by Schedule 30 to the Finance Act 2021.

10 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

SI 2021/980 The Tax Avoidance Schemes (Information) (Amendment) Regulations 2021

These Regulations amend the Tax Avoidance Schemes (Information) Regulations (SI 2012/1836) to reflect changes made to Part 7 of the Finance Act 2004 by the Finance Act 2021.

09 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Health and Social Care Levy Bill

The Health and Social Care Levy Bill has been introduced to Parliament.

09 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance on rates and thresholds for employers 2021 to 2022

HMRC has further updated its guidance for employers on rates and thresholds to clarify the application of the new Health and Social Care Levy.

09 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

HMRC settlement opportunity for Eclipse Film Partnership members

HMRC has published details of the settlement opportunities for tax owed as a result of the Court of Appeal decision (

08 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on rates and thresholds for employers 2021-22

HMRC has updated its guidance to confirm the introduction of a new, UK-wide Health and Social Care Levy which is based on National Insurance contributions.

08 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

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Payments to trust beneficiaries

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Double tax relief

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Terminal trading loss relief

Terminal trading loss reliefTerminal loss relief for trade losses in the final 12 monthsTrading losses incurred by a company in the final 12 months leading up to the discontinuance of trade may be carried back for up to three years from the period beginning immediately before that 12-month period.

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