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HMRC has reached an agreement with Jersey about the interpretation of ‘company residence tie-breaker’ (1952 Jersey-UK double tax agreement (DTA)). Further, after a review of other...

HMRC has revised its Trust Registration Service Manual to add detail on reporting a disposal of property by non-UK trusts and capital gains tax on UK property account. UK and...

HMRC’s wealthy external forum is sending reminder letters to wealthy taxpayers to file tax returns for 2018-19, 2019-20 and 2020-21. These taxpayers are asked to file...

HMRC has launched a consultation on the use of making tax digital (MTD) compatible software to keep and preserve business records, send quarterly updates to HMRC, and submit an end...

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...

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