Agent update 95 - April 2022
25 April 2022
Each month Her Majesty’s Revenue and Customs (HMRC) issues an update for tax agents within the UK, covering a variety of topics that may be of interest. Here are the items covered in April’s update and links to the relevant section if you require additional information.
COVID-19
- reminder to declare Coronavirus grants on Company tax returns
- Save As You Earn – COVID-19 easement ending
- authorisation to discuss Self Employment Income grants on behalf of your clients
- Enterprise Management Initiative – Covid 19 easement ending
Tax
- Freeports Employer National Insurance contributions relief
- notification of uncertain tax treatments by large businesses
- Off-payroll working rules (IR35)
- naming tax avoidance promoters
- amendments to the hybrid and other mismatches regime for Corporation Tax
- changes to the Construction Industry Scheme (CIS)
- Residential Property Developers Tax
- change in the CT600 supplementary page CT600L from 1 April 2022
- Student and Postgraduate Loans: Thresholds and rates from 6 April 2022
- check if your clients are liable for the new Plastic Packaging Tax
- Capital Gains Tax on UK Property Account
- claiming Employment Allowance from April 2022
- new 64-8 agent authorisation form
- Administrative Burden Advisory Board (ABAB) survey
- Machine Games Duty
Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information.