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The government’s proposals to remove more low-income trusts and estates from income tax is a welcome simplification, says the Association of Taxation Technicians in its...
1 August 2022Payment of corporation tax liabilities for periods ended 31 October 2021 if not liable to pay by instalments.Outstanding 2020-21 self-assessment tax returns now...
Research and development
The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order SI 2022/690 removes the Lomonosov Moscow State...
HMRC has updated the CT603 (notice to file a return), and CT208 (reminders to make payment, or to pay and file a return) letters.The new letters no longer include a payslip —...
HMRC is increasing interest rates for late payments for most taxes, after the Bank of England’s decision to increase the base rate to 1.25% from 1%.The rate for late paid...
The UK tax gap for 2020-21 was estimated to be £32bn, which is 5.1% of theoretical tax liabilities. This is the second lowest recorded percentage and is unchanged from the...
HMRC intends to review the mechanism for calculating the bonus or interest rate applied to save-as-you-earn (SAYE) scheme contracts. The review will consider options to simplify...
HMRC is seeking views on proposed measures to address consumer protection issues for people who claim tax refunds through repayment agents.The consultation asks whether HMRC...
Employment allowanceSome 1,153,000 employers claimed the employment allowance in 2021-22, according to HMRC statistics. This is an increase of 6% from the previous year. 85% of...
HMRC is enhancing compliance checks on research and development (R&D) tax credit claims to prevent abuse of the relief. As a result, HMRC’s standard processing times will...
Long-standing concerns about HMRC’s performance standards are the subject of a joint letter from the ATT, CIOT, ICAEW and to Myrtle Lloyd, HMRC director general customer...
HMRC is planning to bring in more taxpayers to the making tax digital for income tax self assessment (MTD ITSA) from 1 July 2022.In a letter to tax agents, HMRC said: ‘We...
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