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HMRC Customer Engagement and Support Team (CEST) information

HMRC has provided the Chartered Institute of Taxation (CIOT) with information about its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized business customers with complex tax issues.

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

Weekly roundup of HMRC manual changes: 6 September 2021

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

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

Jamaica and Ukraine commit to start automatic exchange of financial account

Jamaica and Ukraine have committed to implement the international Standard for Automatic Exchange of Financial Account Information in Tax Matters (AEOI) by 2022 and 2023 respectively.

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

Togo joins OECD's two-pillar plan and BEPS inclusive framework

Togo has joined the BEPS inclusive framework and the two-pillar plan to reform the international taxation rules to ensure that multinational enterprises pay a fair share of tax wherever they operate.

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

Scotland's first framework for tax and tax policy in relation to the Scottish Budget 2022-23

The Scottish Government has launched a consultation seeking the public’s views on its overarching approach to tax policy, through Scotland’s first framework for tax, and how the Scottish Government should use its devolved and local tax powers as part of the Scottish Budget 2022–23, particularly to support the ongoing economic recovery from coronavirus (COVID-19). The consultation also outlines the Scottish Government’s tax programme for this Parliament.

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

Weekly roundup of HMRC manual changes: 31 August 2021

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

31 Aug 2021 00:00 | Published by a Tolley Corporation Tax expert

Termination awards and sporting testimonials: HMRC equality impact assessment

HMRC has published an equality impact assessment of the changes to the NICs treatment of termination payments and sporting testimonials introduced in April 2020.

25 Aug 2021 00:00 | Published by a Tolley Employment Tax expert

Company cars: advisory fuel rates from 1 September 2021

HMRC has published revised advisory fuel rates for company cars which apply from 1 September 2021.

25 Aug 2021 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes – 23 August 2021

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

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

SEISS API problem

The Chartered Institute of Taxation (CIOT) has reported a problem with HMRC’s software that is causing incorrect SEISS figures to be included in the self-assessment tax return.

23 Aug 2021 00:00 | Published by a Tolley Employment Tax expert

Large businesses: update on HMRC's uncertain tax treatment guidance

Following consultation, the government is introducing new rules on the requirement for large businesses to notify HMRC when they take an uncertain tax position. HMRC has published new guidance on the rules which have been laid out in Draft Finance Bill 2022.

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

Agent update: issue 87

HMRC has published Agent Update issue 87 (August 2021) providing a round-up of recent developments for tax agents and advisers.

19 Aug 2021 00:00 | Published by a Tolley Corporation Tax expert

Digital tax reform: professional bodies urge caution

The CIOT, ATT and other professional bodies have urged the UK government to reconsider the timetable for basis period reform alongside other changes in the move towards a digital tax system.

19 Aug 2021 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 16 August 2021

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

16 Aug 2021 00:00 | Published by a Tolley Corporation Tax expert

Barbados joins OECD's two-pillar plan

Barbados has joined the two-pillar plan to reform the international taxation rules to ensure that multinational enterprises pay a fair share of tax wherever they operate.

13 Aug 2021 00:00 | Published by a Tolley Corporation Tax expert

OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters

Maldives, Papua New Guinea and Rwanda have signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Organisation for Economic Co-operation and Development ((OECD’s)) treaty for international tax co-operation and exchange of information), bringing the total number of jurisdictions that participate in the Convention to 144.

12 Aug 2021 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: August 2021

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

12 Aug 2021 00:00 | Published by a Tolley Corporation Tax expert

Reporting expenses and benefits through payroll

HMRC has updated the employee notification section in its guidance on payrolling employee benefits and expenses.

11 Aug 2021 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 9 August 2021

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

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

USA: tax treaties

HMRC has added the UK-USA Competent Authority Agreement signed in July 2021 to its international treaty collection.

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

Popular Articles

Allowable deductions for employee-related expenses

Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.

14 Sep 2022 09:49 | Produced by Tolley Read more Read more

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more