In this month’s news we consider the impact of the pandemic on HMRC’s receipts as well as the tax details published on the first Tax Administration and Maintenance (TAM) Day.

With guidance on the rules around Statutory Sick Pay, new laws for pensions trustees and an increase to the Real Living Wage, there is a lot to update you on.

Read more

In this month’s Enews we consider the Chancellor’s Autumn 2021 Budget announcements, as well as reactions from business groups and other experts.

With guidance on changes to the payment schedules for residential capital gains tax, applications for freeport businesses and heat pumps, there is a lot to update you on.

Read more

In this month’s Accounting News we consider the government’s decision to delay the introduction of Making Tax Digital for Income Tax Self Assessment until 2024; the introduction of the Health and Social Care Levy; and the announcement of the date for the Autumn Budget.

With guidance on the furlough scheme finishing, new proposals for flexible working and the end of the COVID-19 sick pay rebate, there is a lot to update you on.

• Making Tax Digital for Income Tax Self Assessment delayed for a year
• National Insurance and dividend tax rises announced for social care reform
• Chancellor to deliver Autumn 2021 Budget on 27 October
• Chancellor warned of redundancies as furlough scheme ends
• COVID-19 sick pay rebate scheme closed in September
• £800 million Reinsurance Scheme opens for live events
• Government announces plans to make requesting flexible working a day one right
• British Business Bank provided £80.5 billion of COVID-19 support

The Chancellor Rishi Sunak presented his third Budget on 27 October 2021. In his speech he set out the plans to “build back better” with ambitions to level up and reduce regional inequality.

Government and HMRC have listened to representations and put back the implementation of MTD ITSA and potential reforms to basis periods. The new MTD ITSA start date of April 2024 for the self-employed and landlords has now been set in legislation, providing the certainty that has been lacking, says ICAEW.

In this month’s Enews we consider HMRC's changes to late payment penalties; the consultation on how digital marketplaces should collect and share information; and warnings over stamp duty refund claims.

With guidance on digital tax scams, national minimum wage penalties and the latest advisory fuel rates, there is a lot to update you on.

• HMRC outlines changes to late payment penalty regime
• Digital marketplaces to report sellers' incomes from 2023
• CIOT warns over stamp duty refund claims
• Contactless limit to increase to £100 from 15 October
• HMRC urges taxpayers to stay alert to digital scams
• BCC calls for government to extend skills training
• Advisory fuel rates for company cars
• Employers 'named and shamed' for paying less than minimum wage

In this month's Enews we consider the winding down of the furlough scheme, the apprenticeship cash boost, changes to property taxes and HMRC's investigations into COVID support schemes. With the introduction of the one stop shop for VAT on EU trade, an update on Tax-Free Childcare, tax credits renewals and claiming tax relief for working from home, there is a lot to update you on.

• Furlough scheme starts to wind down
• Apprenticeship cash boost
• Property tax changes
• HMRC launches 13,000 investigations into COVID-19 support schemes
• Schemes create one stop shop for VAT on EU trade
• Over 280,000 families now using Tax-Free Childcare
• 440,000 tax credit claimants still to renew their claims
• 800,000 claim tax relief for working from home

In this month's Enews we consider the roll out of the fifth SEISS grant; the imminent closure of HMRC's payment scheme for businesses that deferred VAT payments last year; and the announcement of National Insurance reliefs for employers setting up in Freeport economic zones.

With guidance on the Plastic Packaging Tax, the Trade credit insurance scheme, the deadline for forms P11D and the latest advisory fuel rates, there is a lot to update you on.

• Fifth SEISS grant will be open to claims from late July
• HMRC's VAT Deferral New Payment Scheme to close this month
• NIC reliefs set for Freeports
• Government confirms start date for Plastic Packaging Tax
• Effectiveness of OTS set to be reviewed by Treasury
• Trade credit insurance scheme to close
• Advisory fuel rates for company cars
• Forms P11D - reporting employee benefits

In this month's Accounting News we consider the opening of the latest SEISS grant to applicants, the launch of the government's latest loan scheme aimed at supporting COVID-hit businesses and the introduction of state-backed 95% mortgages for first-time buyers.

With guidance on tax relief for home workers, a call for the extension of the Kickstart scheme and pension fraud increases there is a lot to update you on.

• Fourth self-employed grant now open for online applications
• Recovery Loan Scheme opens to businesses
• Recent changes to IR35 'undermine the self-employed', says IPSE
• CBI calls for extension of Kickstart Scheme as jobs market remains subdued
• New 95% mortgage scheme launched
• New claims required for home working tax relief
• HMRC sets out penalty regime for SEISS abuse
• Pension fraud increased to £1.8 million in first quarter of 2021

The Chancellor Rishi Sunak presented his second Budget on Wednesday 3 March 2021. In his speech he stated his Budget ‘meets the moment with a three-part plan to protect the jobs and livelihoods of the British people’.