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Agent update
Issue 82 of HMRC’s agent update is available and includes articles on the coronavirus job retention scheme changes to the construction industry scheme postponed VAT accounting new national minimum wage rates and more.
National Insurance
The Social Security (Contributions) (Rates Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations SI 2021/157 give effect to the annual re-rating of National Insurance contributions rates limits and thresholds for 2021-22.
Peer reviews
The Organisation for Economic Co-operation and Development has published the stage 1 peer review assessments for Aruba Bahrain Barbados Gibraltar Greenland Kazakhstan Oman Qatar Saint Kitts and Nevis Thailand Trinidad and Tobago United Arab Emirates and Viet Nam under base erosion and profit shifting Action 14.
Compliance checks
HMRC has updated its guidance on compliance checks to...
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