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The Order fulfils the statutory duty of the Secretary of State to review the rates of social security benefits and provides for the up-rating of certain benefits.

HMRC has announced that the interest rates for late payments will be revised following the Bank of England’s interest rate rise from 0.50% to 0.75%.

These Regulations increase the special rate of Class 2 NICs payable by share fishermen to £3.80 per week from 6 April 2022.

These Regulations extend the income tax exemption for employer-provided or reimbursed coronavirus tests for the 2022–23 tax year.

These Regulations extend the current NICs disregard for employer-provided or employer-reimbursed coronavirus tests for the tax year 2022–23.

The Government of Jersey has stated that all forms of tax cooperation with Russia are suspended with immediate effect. The Minister for External Relations and Financial Services, Senator Ian Gorst, stated that Jersey should not be providing the Russian government with information that can be used to increase its tax revenues. This suspension follows from a similar announcement from the UK government on Thursday 17 March 2022.

These Regulations temporarily modify the formulae used to calculate the NICs annual maxima, as a consequence of the 1.25 percentage point increase in NICs rates for the tax year 2022–23.

These regulations make provision in relation to the zero-rate of secondary National Insurance contributions (NICs) available to freeport employers and employers of armed forces veterans to ensure that an employment that is eligible for multiple rates of NICs, but to which HMRC has not assigned the relevant NICs category letters because of the small numbers involved, can still benefit from the relief.

These Regulations make provision in relation to the zero-rate of secondary National Insurance contributions (NICs) available in freeport tax sites where employees’ time spent at the freeport site is limited due to a protected characteristic.

HMRC has published Agent Update issue 94 (March 2022) providing a round-up of recent developments for tax agents and advisers.

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14 March 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

These Regulations make provision in consequence of the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations, SI 2022/231 which provide for the annual up-rating of Guardian’s Allowance, among other things in England, Northern Ireland, Scotland and Wales.

These Regulations give effect to the annual re-rating of various National Insurance contributions rates, limits and thresholds from 6 April 2022.

These Regulations give effect to the annual re-rating of various National Insurance contributions (NICs) rates, limits and thresholds for the purposes of calculating Class 1, Class 2, Class 3 and Class 4 NICs liability (or voluntary payment) for the tax year beginning 6 April 2022. These Regulations come into force on 6 April 2022.

These Regulations allow HMRC to issue Directions setting out how employee expenses should be provided HMRC to help address a backlog of claims requiring manual intervention that has built up during the pandemic. The Regulations also make changes to the rules on multiple PAYE schemes and related amendments to the construction industry scheme rules for multiple contractors.

These regulations set out the revised annual rates and thresholds of Working Tax Credit (WTC) and Child Tax Credit (CTC) to apply with effect from 6 April 2022, and the weekly rates of Child Benefit and Guardian's Allowance from 11 April 2022.

7 March 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The National Insurance Contributions Bill is in the final stages of progressing through Parliament. On 1 March 2022, the House of Commons considered the House of Lords’ amendments, rejecting those proposed by the opposition parties that had been accepted by the House of Lords.

The OTS has published an evaluation update paper on the Single Customer Account, which is one of four separate notes accompanying the OTS’s everyday tax evaluation paper, providing an update on its 2019 reviews about simplifying everyday tax for smaller businesses and taxation and life events.