Agent updateAgent Update 100 is available. It covers various subjects including 2021-22 self-assessment exclusions and specials documents, freeports update, the economic crime levy...
The 2017 and 2021 reforms to the off-payroll working rules will be repealed from 6 April 2023. From this date, workers providing their services via an intermediary will once again...
The government will bring forward the one percentage point cut to the basic rate of income tax to April 2023, 12 months earlier than planned. This will apply to the basic rate of...
The chancellor has reversed the April increases to National Insurance contributions and cancelled the health and social care levy. The key changes are: National Insurance...
The variable payment plan for PAYE and National Insurance liabilities will be introduced from 3 October 2022, rather than 19 September, HMRC states in an update to its August 2022...
Receipts of inheritance tax reached £2.9bn for the months from April to August 2022, which is £300m higher than in the same period one year earlier, according to...
Edinburgh regional centre
HMRC Edinburgh regional centre and government hub was formally opened on 1 September 2022 by secretary of state for Scotland, Alister Jack MP. The...
HMRC has published new guidance pages relating to HMRC online services for agents as follows:How to use the online agent authorisation to get authorised as a tax agent How to get...
The UK government and Scottish government have jointly commissioned an independent report to consider the block grant adjustment arrangements for tax and welfare devolution ahead...
Measures to raise standards among all tax agents is to be encouraged, says the Chartered Institute of Taxation, but adds that these must be looked at in the context of the wider...
The government has corrected an earlier statement that employers could reimburse actual amounts incurred in relation to business mileage free of income tax and National Insurance,...