ICAEW recommends that taxpayers seek independent advice if they receive an assessment as part of this HMRC campaign.

Lindsey Wicks highlights some of the issues likely to be raised as part of the OTS review, including the workplace test, transfer of assets charges, household expenses, cycle-to-work schemes and remote working overseas.

EIS and VCT schemes extended and scope of SEIS and CSOP schemes widened.

Highlights from the broader tax news for the week ending 23 November 2022, including: increase to electric car advisory fuel rate; removal of access to CHIEF for importers; technical guidance on the fulfilment house due diligence scheme; electronic submission of VAT refund claims for non-UK businesses; and the Autumn Finance Bill 2022.

Highlights from the broader tax news for the week ending 31 August 2022, including: advisory fuel rates; trust registration penalties; and an update on R&D tax credit payment delays.

ICAEW’s Tax Faculty highlights that HMRC’s guidance on reimbursement of electricity costs for charging company-provided wholly electric cars conflicts with the law.

New Chancellor Jeremy Hunt confirms off-payroll working will remain and that income tax rates will not change.

ICAEW contributes to responses to a European Commission consultation, which seeks stakeholder feedback on potential legislative measures to tackle the role of “enablers” in facilitating tax evasion and/or aggressive tax planning in the EU.

Workers providing their services via an intermediary are to regain sole responsibility for determining their employment status and paying the appropriate amount of tax and national insurance contributions under the IR35 rules.

The Chancellor took some big swings when it came to tax in his mini-Budget.

Tax agents acting for individuals will no doubt be seeing a flurry of registrations required in the run up to 31 January. ICAEW’s Tax Faculty recaps the main processes.

The energy price guarantee, a national insurance cut and rising interest charges are expected to result in double the budgeted deficit for 2022/23.

New Chancellor Jeremy Hunt confirms off-payroll working will remain and that income tax rates will not change.

After a false start earlier in the year, agents can now use the income record viewer service to obtain access to individual clients’ PAYE information. Clients need to accept a digital authorisation request.

Advances of salary will be able to be reported via PAYE real time information (RTI) as part of regular earnings rather than when advances are paid.

HMRC has introduced new interactive guidance to help taxpayers navigate their P2 coding notices and understand their tax position.

Look up tax rates, the latest tax news and information on double taxation treaties.

Look up tax rates, the latest tax news and information on double taxation treaties.

Look up tax rates, the latest tax news and information on double taxation treaties.