In brief: 22 June 2023

Standard for agents

HMRC has updated its standard for agents to clarify the legal position on assignments of income tax repayments received after 15 March 2023.

tinyurl.com/hmrcagstand

ERS

HMRC has published a new guidance page on how to deal with an employment related security (ERS) penalty. This relates to a failure by an employer to submit an annual return or nil return for all schemes registered on the ERS online service by 6 July following the end of the tax year for which the return is due.

tinyurl.com/hmrcerspenalty

Two-pillar project

The Organisation for Economic Co-operation and Development Forum on Tax Administration has launched peer-to-peer knowledge sharing network for developing countries on the implementation of the two-pillar solution.

tinyurl.com/oecd2psolsupport

Fair tax mark

Make Architects has been awarded the fair tax mark the global gold standard of responsible tax conduct. Founded in 2004 Make has 150 staff...