HMRC has published Agent Update issue 93 (February 2022) providing a round-up of recent developments for tax agents and advisers, including the following:
CJRS claims information: HMRC published a monthly list of employers who claimed under the CJRS. As this information will only be publicly available for one year, on a month-by-month basis HMRC will remove it from gov.uk starting from 18 February;
any late claims and review requests for SEISS grants must be made by 28 February 2022, but only where the original claims window was missed because of exceptional circumstances;
HMRC’s closing date for the call for evidence on income tax self-assessment (ITSA) registration for the self-employed and landlords has been extended to 22 March 2022;
HMRC is continuing to prepare for the notification of uncertain tax treatment (UTT) measure to take effect from 1 April 2022 for large businesses, and a final version of the technical guidance which explains how HMRC will interpret and apply the UTT legislation and help businesses comply is expected to be published by 28 February 2022;
a reminder to employers to include a message for employees on all payslips between 6 April 2022 and 5 April 2023 to explain that the 1.25 percentage points increase in NICs is to help fund public services; and
a reminder that all VAT-registered businesses must sign up for Making Tax Digital for VAT before 1 April 2022.
HMRC has published Agent Update issue 93 (February 2022) providing a round-up of recent developments for tax agents and advisers, including the following:
CJRS claims information: HMRC published a monthly list of employers who claimed under the CJRS. As this information will only be publicly available for one year, on a month-by-month basis HMRC will remove it from gov.uk starting from 18 February;
any late claims and review requests for SEISS grants must be made by 28 February 2022, but only where the original claims window was missed because of exceptional circumstances;
HMRC’s closing date for the call for evidence on income tax self-assessment (ITSA) registration for the self-employed and landlords has been extended to 22 March 2022;
HMRC is continuing to prepare for the notification of uncertain tax treatment (UTT) measure to take effect from 1 April 2022 for large businesses, and a final version of the technical guidance which explains how HMRC will interpret and apply the UTT legislation and help businesses comply is expected to be published by 28 February 2022;
a reminder to employers to include a message for employees on all payslips between 6 April 2022 and 5 April 2023 to explain that the 1.25 percentage points increase in NICs is to help fund public services; and
a reminder that all VAT-registered businesses must sign up for Making Tax Digital for VAT before 1 April 2022.
