In brief: 24 March 2022

Disclosure

HMRC has updated its guidance on telling HMRC about unpaid tax. A new ‘other disclosures’ section tells taxpayers who wish to make a disclosure about the coronavirus job retention scheme (CJRS) that they should follow the CJRS voluntary disclosure guidance. Another new section covers the contractual disclosure facility.

tinyurl.com/hmrcmvdmar

Economic crime

The newly published Economic Crime (Anti-Money Laundering) Levy Regulations SI 2022/269 make provision about the assessment payment collection and recovery of the economic crime (anti-money laundering) levy. They come into force on 1 April 2022. The Economic Crime (Transparency and Enforcement) Act 2022 received royal assent on 15 March.

tinyurl.com/si2022269

National Insurance

The National Insurance Contributions Act 2022 received royal assent on 15 March.

tinyurl.com/parlnicact

Agent Update

HMRC has published Agent Update 94.

tinyurl.com/hmrcau94

Employment tax

The March Employment-Related Securities Bulletin has articles on the employment-related securities (ERS) online service late...