³ÉÈËÓ°Òô

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

HMRC has published new guidance on reporting of coronavirus (COVID-19) grants and support payments on tax returns. The guidance is for the self-employed or partners in a business.

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

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

HMRC has updated its guidance with information about the Coronavirus Job Retention Scheme (CJRS) end date and when claims for September must be submitted.

HMRC has updated its guidance on National Insurance contributions for workers from the UK working in the EEA or Switzerland and for social security contributions for workers coming to the UK from the EEA or Switzerland.

HMRC has updated Statement of Practice 1 (2010): Business by telephone to add further SEISS Directions and update Annex A and Annex B.

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

HMRC has launched a 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 and also to the sellers.

The Supreme Court has unanimously allowed HMRC’s appeal, holding that the taxpayer, Mr Tinkler, was estopped from denying that a valid enquiry had been opened into his tax return. Adam Craggs, partner at RPC, and Elizabeth Small, partner at Forsters, comment on the Supreme Court's judgment.

HM Revenue & Customers (HMRC) has published its newsletter 131, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

The Chartered Institute of Taxation (CIOT) has commented on the Scottish Parliament consultation ‘What matters to you?’ on what the priorities for Scotland should be.

HMRC has published a policy paper detailing how the government intends to use the powers in the National Insurance Contributions Bill 2021.

HMRC has updated its policy paper to add information for people who have been contacted by a third party to repay a disguised remuneration loan.

HMRC has updated its Self-Employment Income Support Scheme guidance to cover how to notify errors in amounts claimed under the scheme and how to work out turnover where the taxpayer is a member of a partnership.

The Chartered Institute of Taxation (CIOT) has responded to the HMRC consultation on timely payment of tax which closed on 13 July 2021.

The Welsh Revenue Authority has published new guidance on Land Transaction Tax (LTT) rates for non-residential or mixed use property or land in Wales.

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

These Regulations provide for an exemption from income tax on income earned in the UK in connection with the 2021 UEFA Super Cup football match which is due to be held in Belfast on 11 August.

The Chartered Institute of Taxation (CIOT) has responded to the Treasury’s consultation on residential property developer tax.