Agent Update 98 - July 2022
21 July 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 July's update and links to the relevant section if you require additional information.
Tax
- Court of Appeal finds in favour of HMRC in disguised remuneration tax avoidance case
- New tax residence indicator tool
- Corporate Interest Restriction — mandation of electronic filing
- Employer PAYE — new recurring Direct Debit functionality
- Employer PAYE liabilities and payments viewer update
- Moving to the Customs Declaration Service by 30 September 2022
Making Tax Digital
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.