In brief: 16 February 2023

Umbrella companies

HMRC has updated its guidance on working through an umbrella company specifically who is responsible for paying the worker in the ‘how you get paid’ section – the wording regarding the requirement to pay the gross pay for each role has been removed. Also the ‘checking your payslip’ section has been updated to confirm that the umbrella company will make deductions that the worker is legally required to pay from their gross pay.

tinyurl.com/hmrcumbcoguidfeb

New manual

HMRC has published a new manual on its litigation and settlement strategy.

tinyurl.com/hmrclssmanual

Mandatory disclosure

New guidance on reportable cross-border arrangements under the mandatory disclosure rules explains who needs to tell HMRC about a cross-border arrangement. It also has a link to cross-border arrangements schema and supporting documents.

tinyurl.com/hmrcmdrguid

Tax certainty

In line with the Forum on Tax Administration’s tax certainty agenda the Organisation for Economic Co-operation and Development has published the Manual on the Handling...