³ÉÈËÓ°Òô

The OTS has published an evaluation update paper on the High Income Child Benefit Charge (HICBC) and its wider implications. The note considers the operation and collection of the HICBC, including how child benefit is claimed and how this relates to the HICBC and other matters, such as national insurance credits and the provision of National Insurance numbers.

The OTS has published an evaluation update paper on the Single Customer Account, which is one of four separate notes accompanying the OTS’s everyday tax evaluation paper, providing an update on its 2019 reviews about simplifying everyday tax for smaller businesses and taxation and life events.

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

HMRC has published pension schemes newsletter 137, to update stakeholders on the latest news and updates regarding pension schemes.

These Regulations makes changes to the Income Tax Act 2007 (ITA 2007) to ensure that qualifying maintenance payments made pursuant to a UK court order or a written agreement under the law of the UK, continue to qualify for income tax relief following the UK's withdrawal from the European Union (EU). These Regulations come into force on 18 March 2022.

HMRC has published new guidance on the rules for transferring the basic tax-free allowance (nil rate band) to a surviving spouse or civil partner.

HMRC has published new guidance on claiming relief from employer Class 1 National Insurance contributions (NICs) when taxpayers employ someone in a Freeport tax site.

HMRC’s latest Stakeholder Digest (24 February 2022) provides a round-up of the latest news, including notifying HMRC of uncertain tax treatments, the end of the Statutory Sick Pay Rebate Scheme, reporting Covid-19 support payments in the company tax return and a final self-assessment tax return reminder.

The Office of Tax Simplification has published new papers on: the role of agents and other intermediaries, the operation of the PAYE system, and the scope of its forthcoming reviews of property income and general approach to simplification.

The ATT has shared an update from HMRC on the new, automated process it is trialling for refund claims for tax withheld on the interest element of payment protection insurance (PPI) pay-outs.

Finance Act 2022

HMRC has published revised advisory fuel rates for company cars which apply from 1 March 2022.

The Chartered Institute of Taxation (CIOT) has responded to HM Treasury’s call for evidence on the role that umbrella companies play in the labour market, and how they interact with the tax system.

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

HMRC has launched a technical consultation seeking views on draft regulations, that extend information and reporting deadlines in respect of Scheme Pays and the annual allowance tax charge.

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on modernising tax debt collection from non-paying businesses.

HMRC has launched a consultation seeking views on draft regulations for the DOTAS National Insurance Contributions (NIC) regime, which amends the existing DOTAS NIC regulations. The main legislation is contained in the National Insurance Contributions Bill 2022.

HMRC has published Agent Update issue 93 (February 2022) providing a round-up of recent developments for tax agents and advisers.

The UK and Scottish governments have made a landmark agreement to establish 2 new Green Freeports in Scotland.

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