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HM Treasury has published the required Treasury Direction setting out the detail of the fifth SEISS grant. As promised by early July, HMRC has also updated number of its guidance notes with information in relation to the fifth SEISS grant.

5 July 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 which details when taxpayers may need to make a change to their self-assessment tax return for SEISS payments, and how to do it.

HMRC has updated its guidance to add new sections on the Compliance Risk Management framework, Business Risk Reviews and large business consultation forums.

HMRC has updated its guidance on how to make a de minimis claim for extended loss carry-back claims for companies.

The Office of Tax Simplification (OTS) has published a policy paper to set out a vision for how government could make tax easier for people through making better use of data held by third parties, such as bank interest, and the steps that would need to be taken towards making it a reality.

Draft Making Tax Digital (MTD) for Income Tax Self-Assessment (ITSA) Regulations 2021 have been published.

The UK and Austria have agreed an extension of the period covered by the mutual agreement reached in August 2020.

HMRC has published a paper setting out its approach to collecting tax debts and supporting taxpayers as the UK emerges from the coronavirus (COVID–19) pandemic.

HM Treasury has launched a consultation to seek views on a more frequent revaluations cycle for business rates.

These Regulations provide for 29th June 2021 to be the appointed day for the commencement of paragraphs 8 and 13 of Schedule 11 to the Finance Act 2020.

The Association of Taxation Technicians (ATT) has shared an update from HMRC concerning about the interaction between the UK Property Reporting Service and self-assessment, particularly in the case where an individual has been charged (and paid) more CGT following the in-year report of their disposal via the service than is due under self-assessment and is now seeking a refund.

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

The National Insurance Contributions (NIC) Bill 2021-22 has passed the Committee stage without amendment.

The Global Forum has published new peer review reports assessing the legal and regulatory framework against the international standard on transparency and exchange of information on request (EOIR) for Antigua and Barbuda, Argentina, the Russian Federation, South Africa and Ukraine.

HMRC has updated its bi-monthly magazine for June 2021 to provide the latest information for employers and agents on the deadline of 30 June 2021 which applies to both the EU Settlement Scheme and the Small to Medium Enterprise (SME) Brexit Support Fund.

The First-Tier Tribunal (FTT) has updated its guidance on delivering PDF bundles for use in hearings in the Tax Chamber.

The OECD has released a new report related to the model reporting rules for digital platforms including both an international exchange framework and an optional module for the sale of goods and the rental of means of transportation.

These Regulations extend the period within which the temporary provision in Schedule 10 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020, Sch 10) has effect, from 30th June 2021 until 30th September 2021.

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