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In brief: 11 November 2021

08 November 2021
Issue: 4816 / Categories: News

Finance Bill

The Finance Bill 2022 has been published. It will progress through parliament before becoming law as the Finance Act 2022. Explanatory notes to the Bill have been published alongside it.

HMRC annual report

HMRC has published its annual report and accounts for the year to 31 March 2021. In the year it collected £608.8bn in total tax revenues.

VAT one-stop shop

HMRC has updated its guidance on reporting and paying VAT on distance sales of goods from Northern Ireland to cover businesses whose turnover is below the UK VAT registration threshold.

Swiss social security

HMRC has updated its employer guide to PAYE and National Insurance contributions (CWG2) with information about the Convention on Social Security Co-ordination between the UK and the Swiss Confederation and what employers need to do if an employee does not provide a certificate showing the social security contributions they...

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