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This brief explains a change to the valuation rate of interest used by HMRC for discounted gift schemes from 1 May 2023.

UK government amendments on R&D and multinational top-up tax are expected to be passed at Committee of the Whole House stage.

11 April 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee鈥檚 (PAC) report from session 2022-23 on HMRC鈥檚 performance in 2021-22.

27 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

This Order provides for limited exemptions from income tax, capital gains tax, inheritance tax, stamp duty and stamp duty reserve tax to be given in respect of securities issued by the Caribbean Development Bank, Asian Infrastructure Investment Bank, and Inter-American Investment Corporation, international organisations of which the United Kingdom is a member.

HMRC has updated its guidance on rates of interest on beneficial loan arrangements.

The Chancellor鈥檚 Budget on 15 March 2023 included several new announcements, and brought together previously published proposals, many of which will be legislated in the Spring Finance Bill.

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

13 March 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

27 February 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Regulations have been laid to exempt certain compensation payments to Postmasters from tax.

20 February 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The CIOT urges the Government to review 鈥渦nfair鈥� repayment interest rates, with taxpayers facing late payment bills from HMRC up to 17 times higher than what is returned to those who have overpaid.

HMRC has published a new manual on its Litigation and Settlement Strategy.

These Regulations make modifications for the purposes of applying the correct tax treatment to public service pension schemes which are affected by the rectification of discrimination provisions contained in the Public Service Pensions and Judicial Offices Act 2022.