In brief: 8 December 2022

06 December 2022

Issue: 4868 / Categories: News

A new function has been added to the HMRC app so that taxpayers can copy and paste their self-assessment unique taxpayer reference (UTR). This allows taxpayers to share their UTR with their tax agent.

tinyurl.com/hmrcapputr

HMRC has launched a technical consultation seeking views on the Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 that set out changes to the pensions tax rules as a result of the public service pensions remedy. This legislation is intended to take effect from 6 April 2023 but some provisions will have a retrospective effect. Comments are invited by 6 January 2023.

tinyurl.com/pspsreg23

HMRC has updated its guidance on paying stamp duty land tax to confirm that if taxpayers use an incorrect unique transaction reference or add anything to it there will be a delay in the payment being allocated correctly and they will receive a payment reminder.

tinyurl.com/hmrcsdltpaytgui

HMRC has published Pension Schemes Newsletter 145....

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