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HMRC has launched a consultation on the implementation of the OECD Model Reporting Rules, which require digital platforms to report details of the income of sellers on their platform to the tax authority and also to the sellers.

The Chartered Institute of Taxation (CIOT) has commented on the Scottish Parliament consultation ‘What matters to you?’ on what the priorities for Scotland should be.

HMRC has published a policy paper detailing how the government intends to use the powers in the National Insurance Contributions Bill 2021.

HMRC has updated its policy paper to add information for people who have been contacted by a third party to repay a disguised remuneration loan.

HMRC has updated its Self-Employment Income Support Scheme guidance to cover how to notify errors in amounts claimed under the scheme and how to work out turnover where the taxpayer is a member of a partnership.

The Chartered Institute of Taxation (CIOT) has responded to the HMRC consultation on timely payment of tax which closed on 13 July 2021.

26 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has updated its factsheet on the penalties it may charge for enablers of tax avoidance which are subsequently defeated to reflect changes made by

The initial draft clauses for the 2022 Finance Act were published on 20 July 2021 and include more detail on previously announced proposals. Whilst the Government refers to it as draft legislation for Finance Bill 2021/22, in this commentary, for clarity, it is referred to as Draft Finance Bill 2022. The final contents of the Bill will be subject to confirmation at a later date, expected to be in the Autumn, though it is uncertain whether this will be combined with an Autumn Budget.

HMRC has updated its guidance with further information about what to do for individuals who normally work in the UK or the EU, but their work location has changed temporarily because of COVID-19 related travel restrictions.

HMRC has published Agent Update issue 86 (July 2021) providing a round-up of recent developments for tax agents and advisers.

HMRC has updated its general anti-abuse rule (GAAR) guidance with effect from 16 July 2021.

HMRC has updated its guidance with information about the changes to the Coronavirus Job Retention Scheme (CJRS) from 1 August 2021 and claims for furlough days in July 2021.

12 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published new guidance on how to claim relief from Stamp Duty Land Tax (SDLT) when buying land or buildings in a Freeport tax site.

HMRC has published new guidance for advisers on how to register as an agent with HMRC, how to change or remove agent authorisations and how to give staff access to HMRC online services for agents.

Draft legislation for the next Finance Bill will be published on Tuesday 20 July 2021.

HM Treasury has published the required Treasury Direction setting out the detail of the fifth SEISS grant. As promised by early July, HMRC has also updated number of its guidance notes with information in relation to the fifth SEISS grant.

5 July 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published new guidance which details when taxpayers may need to make a change to their self-assessment tax return for SEISS payments, and how to do it.