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Highlights from the broader tax news for the week ending 3 August 2022, including: penalties for facilitating avoidance schemes involving non-resident promoters; a review of hybrid and distance working; and a reminder to review eligibility to claim the marriage allowance.

Factsheets: Penalties for facilitating avoidance schemes involving non-resident promoters

HMRC has published the guidance it sends to persons who may be liable to a penalty for facilitating avoidance schemes involving non-resident promoters.

A penalty may be charged on a UK person who facilitates such a scheme if that person:

  • is liable to pay 'original penalties';
  • those original penalties were incurred because of activities carried out on or after 24 February 2022 as a member of the same promotion structure as a non-resident promoter; and
  • those activities related to arrangements promoted by the non-resident promoter.

Factsheet CC/FS67 provides details of the penalties that may be charged on a person. Factsheet CC/FS70 sets out the rights of that person under the Human Rights Act 1998 in relation to those penalties.

Review of hybrid and distance working

The Office of Tax Simplification has published a scoping document for its new review on hybrid and distance working to set out the themes of its planned call for evidence on the emerging trends and tax implications of hybrid and distance working. Read more.

Marriage allowance

HMRC has issued a reminder that eligible married couples or civil partners could reduce their income tax bill by up to £252 per year by claiming the marriage allowance. A change in circumstances may mean that a couple is now eligible to claim even if they could not claim previously. Read more.

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