In brief: 11 August 2022

Agent toolkits

HMRC has published updated versions of its agent toolkit for capital allowances for plant and machinery for 2021–22 self assessment and company tax returns and for property rental income for 2021-22 self-assessment returns.

tinyurl.com/hmrccasagtk; tinyurl.com/h8z8duzh

Scottish tax

The Scottish government is calling for evidence on block grant adjustments for tax and welfare devolution. The consultation closes on 19 September 2022.

tinyurl.com/scgovtcallev

Overseas entities

The Economic Crime (Transparency and Enforcement) Act 2022 (Commencement No 3) Regulations SI 2022/876 bring into force most of the provisions of Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022 relating to the registration of overseas entities.

tinyurl.com/si2022876

Corporate interest restriction

Directions under reg 2(2) of the Corporate Interest Restriction (Electronic Communications) Regulations 2022 set out HMRC approved methods of delivery for submitting corporate interest restriction notices and returns.

tinyurl.com/hmrcdircorpint

Pension schemes

The Finance Act...