In brief: 18 May 2023

Plastic packaging tax

A technical consultation has been launched on draft regulations to amend the rules for claiming tax credits in certain circumstances in respect of plastic packaging tax.

tinyurl.com/govpptregs

Agents’ standard

HMRC has updated section 2.3.3 ‘Interaction with clients’ to bring the standard for agents into line with announcements made on assignments at the Budget.

tinyurl.com/hmrcagstand

Customer service

The ‘Check when you can expect a reply from HMRC’ tool has been revised so that taxpayers can use it to find out when they will receive a reply to queries or requests about employer’s PAYE and National Insurance.

tinyurl.com/hmrcreplychecktool

ERS bulletin

HMRC has published Employment Related Securities (ERS) Bulletin 50. It contains articles on the end of year deadline penalty impacts enterprise management incentives and changes to the dividend allowance.

tinyurl.com/hmrcersb50

Community investment relief

The Community Investment Tax Relief (Amendment of Investment Limits) Regulations SI 2023/518 increase the limits that apply to the amounts of capital that...