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Agent Update 109
HMRC’s latest update for advisers includes articles on the advantages of filing income tax returns early, the overlap relief online form in preparation for the new...
An estimated 8.8% of the UK adult population were identified as participating in the hidden economy, according to research from HMRC. This figure has almost doubled since 2015-16...
The benefits of expanding tax relief for the installation of energy-saving materials (ESMs) in buildings may not be fully realised unless the government puts in place special rules...
The UK tax gap for 2021-22 was estimated to be £35.8bn or 4.8% of theoretical tax liabilities which were £739.3bn. According to HMRC, there has been a long-term...
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...
HMRC has published draft guidance on multinational top-up tax and domestic top-up tax following their introduction in the Finance Bill.Multinational top-up tax is a new tax on...
HMRC has launched a revised code of practice (COP) 9 as part of a wider push to re-establish it as the department’s primary civil investigation tool in tackling tax fraud. It...
In 2021-22, HMRC’s specialist ‘wealthy north’ team collected £138m in compliance revenue, compared to £82m collected by each of the ‘wealthy...
The Treasury Committee has written to HMRC on its recent decision to close the main self-assessment helpline over the summer.In its letter, the committee asks:for monthly usage...
UK residents mentioned in the 2021 Pandora Papers are being given the chance to correct their tax affairs.HMRC is writing to individuals named in the files of 14 offshore financial...
Increasingly, businesses are turning to marketplaces to sell products and services online, with three out of five using third-party operators to reach a wider geographical market....
National InsuranceTaxpayers now have until 5 April 2025 to fill gaps in their National Insurance record from April 2006 that may increase their state pension – an extension of...
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Tax tip: Research and development – subsidised and contracted out claims
Readers’ forum: Tax implications of farmland passed on during mediation
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Readers’ forum: Should VAT be charged on export of goods?
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