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HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

6 December 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 Coronavirus Job Retention Scheme guidance to add a new section on how to top up employees鈥� wages where businesses have claimed a grant but not paid employees enough, and further information about offsetting overclaimed amounts.

These Regulations amend section 318C of ITEPA 2003, which defines 鈥渜ualifying childcare鈥� for the purposes of exemptions from income tax for employee benefits in respect of certain employer-provided or employer-contracted childcare.

The CIOT has published the latest HMRC Stakeholder Digest (30 November 2021) which provides a round-up of the latest news and updates.

These Regulations are being made to exempt from tax four new social security payments with retrospective effect from the date of their respective introductions.

Over 30 documents were published on the inaugural 鈥楾ax Administration and Maintenance day鈥� signifying the start of a period of consultation and evaluation. Our summary document details the key announcements.

HMRC has published pension schemes newsletter 135, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

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

The CIOT has commented on Finance (No.2) Bill 2021 briefings on - Clauses 7-8 Schedule 1: Basis Period Reform, Clauses 53-66: Economic Crime (Anti- Money Laundering) Levy and Clauses 84-90 Schedule 12: Tackling Tax Avoidance.

The CIOT has published the latest HMRC Stakeholder Digest (19 November 2021) which providing a round-up of the latest news and updates.

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2021.

HMRC has published two new guidance notes to enable contractors and agency workers working through umbrella companies to check their payslip to make sure they are not involved in a tax avoidance scheme.

HMRC has published its Managing Pension Schemes service newsletter for November 2021, updating stakeholders on the latest news for pension schemes.

These Regulations amend a number of statutory instruments in relation to tax credits and child benefit. They come into force on 9 December 2021.

HMRC has published Agent Update issue 90 (November 2021) providing a round-up of recent developments for tax agents and advisers.

The Treasury has announced that Tax Administration and Maintenance Day will be on 30 November 2021.

The Chartered Institute of Taxation (CIOT) has responded to the Treasury Committee鈥檚 inquiry into the Autumn Budget and Spending Review 2021.

These Regulations amend the Authorised Investment Funds (Tax) Regulations, SI 2006/964 (the AIF regulations) to provide for tax treatment of a new type of authorised fund called the long-term asset fund (LTAF), which targets investment in long-term illiquid assets, following the introduction of rules for these new fund vehicles by the Financial Conduct Authority. They also make provision in relation to the application of Part 3A of the Corporation Tax Act 2010 (companies with small profits) to qualified investor schemes.

HMRC has updated its Coronavirus statutory sick pay rebate scheme guidance for employers to reflect that EU state aid rules no longer apply in the UK.