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The Autumn 2022 Finance Bill has been scheduled to receive Royal Assent on Tuesday 10 January 2023.

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 December 2022.

HMRC has published Agent Update issue 103 (December 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers

HMRC is increasing the late-payment rate of interest to 6%, and the repayment rate to 2.5%, from 6 January 2023. Interest on quarterly instalment payments of corporation tax is also increased from 26 December 2022.

The Chancellor has announced that the Spring Budget 2023 will be on 15 March 2023.

John Swinney, Deputy First Minister, delivered the Scottish government’s 2023–24 Budget on 15 December 2022.

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

HMRC has confirmed that form IHT205 will not be available via the online service after 31 December 2022.

The House of Commons Public Bill Committee has reported the adoption of government amendments to the Economic Crime and Corporate Transparency Bill (the Bill). The Committee has also reported the withdrawal of amendments in the name of Dame Margaret Hodge proposing an offence of failure to prevent fraud or money laundering.

The text of the 2022 UK-Brazil Double Taxation Convention has been added to the HMRC tax treaties page.

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

HMRC has updated its guidance in relation to the submission of form IHT100 without a wet signature.

HMRC has updated Inheritance Tax account (IHT400) regarding submission of documents.

On 22 November 2022, HM Treasury published the Autumn Finance Bill 2022 legislating for key tax changes announced by the Chancellor at the Autumn Statement 2022 on 17 November 2022.

HMRC has published several tax information and impact notes (TIINs).

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

The Office of Tax Simplification (OTS) has announced that its formal closure will take effect when the Spring Finance Bill 2023 receives Royal Assent.

Chancellor Jeremy Hunt delivered his Autumn Statement 2022 on 17 November 2022, setting out proposals to address a £55bn gap in the UK’s finances, with half of that amount being raised through increased taxation.

HMRC has updated its guidance on using Alternative Dispute Resolution (ADR) to settle a tax dispute at section.

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