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Option to tax
The temporary changes on the VAT rules on notifying an option to tax land and property during coronavirus have been extended to 30 June 2021.
Auto-enrolment
The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order SI 2021/314 sets out revised automatic enrolment amounts for 2021-22 for qualifying workplace pension schemes.
VAT specified supplies
New transitional guidance covers the VAT treatment of transactions of specified supplies of finance and insurance services.
Enveloped dwellings
The Annual Tax on Enveloped Dwellings (Indexation of Annual Chargeable Amounts) Order SI 2021/245 gives the annual chargeable amounts of the annual tax on enveloped dwellings for chargeable periods beginning on or after 1 April 2021.
Tribunals
The Tribunal Procedure (Amendment) Rules SI 2021/322 make amendments to the various procedural rules which apply in the First-tier and Upper Tribunals.
Pensions
The March edition of HMRC’s Managing Pension Schemes Service Newsletter is available.
Benefits and expenses
HMRC has updated its guidance detailing the rates and thresholds for employers operating a payroll or providing expenses and benefits to their employees for 2021-22.
