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In brief: 17 March 2022

14 March 2022
Issue: 4832 / Categories: News

Corporation tax online

HMRC has published new guidance on changes and issues affecting the way companies should file their company tax return using the corporation tax online service.

tinyurl.com/ctonlinemar


Large businesses

Factsheet CC/FS1c – compliance checks for large and complex businesses has been revised to include additional information on disclosure and penalties.

tinyurl.com/hmrcccfs1c


Follower notices

Information has been added to sections 1.15.10 to 1.15.14 of HMRC’s guidance on follower notices and accelerated payments to explain the penalty reductions for co-operation with HMRC. Sections 1.16.5 to 1.16.6 have also been updated with details about when it is reasonable to appeal a penalty.

tinyurl.com/hmrcfnapnmar


Plastic packaging tax

HMRC has updated its plastic packaging tax guidance to add more information in relation to registering for the tax as a group of companies.

tinyurl.com/hmrcpptguimar


Employment expenses

The Income Tax (PAYE) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations SI 2022/227 allow HMRC to issue directions...

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