Charities
HMRC has updated its guidance to reflect its changed position on the treatment of donations through waived refunds and loan repayments.
Tax co-operation
The Organisation for Economic Co-operation and Development and the Cercle de réflexion et d’échange des dirigeants des administrations fiscales (CREDAF) have renewed their memorandum of understanding to extend their collaboration in promoting fair and efficient tax systems and enhancing the effectiveness of tax administrations for a further three years.
Employment status tool
HMRC’s check employment status for tax (CEST) tool has been updated to reflect off-payroll working changes that came into effect on 6 April 2021.
Umbrella companies
New guidance from HMRC explains how agency workers or contractors will be paid if they work through an umbrella company.
Share transfers
HMRC has updated its guidance on share transfer stamp duty reliefs and exemptions to confirm stock transfer forms submitted under...
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