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Loss carry-back
HMRC has updated its policy paper on extended loss carry back for businesses to clarify loss carry-back allocation statements which are required only to list members of the 2020 or 2021 group if they are within the charge to corporation tax.
CJRS claims
HMRC has published employer data for coronavirus job retention scheme (CJRS) claim periods from December 2020 to August 2021.
Anti-money laundering
The Money Laundering and Terrorist Financing (Amendment) (No 3) (High-Risk Countries) Regulations SI 2021/1218 amend the Money Laundering Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations SI 2017/692 to update the list of ‘high risk third countries’.
TIWB
The Organisation for Economic Co-operation and Development/United Nations tax inspectors without borders (TIWB) initiative has published its annual report for 2021.
Post office card accounts
From 1 December 2021 HMRC will stop making tax credits...
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