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HMRC has reminded self-assessment taxpayers that they have just over a week until 1 April 2021 to pay any outstanding tax liabilities in full or set up an online payment plan to prevent them being charged a 5% late payment penalty.

HMRC has introduced a route for agents representing individuals and businesses to submit a bulk appeal for late filing penalties from 24‌‌‌ ‌March 2021, on behalf of their clients where coronavirus (COVID-19) is being claimed as a reasonable excuse for late filing of the 2019-20 self-assessment return.

HMRC has published guidance on the Coronavirus Restart Grant scheme that supports businesses in reopening safely as COVID-19 restrictions are lifted.

22 March 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The Regulations amend the National Minimum Wage Regulations 2015 (SI 2015/621) to increase rates of the National Living Wage (NLW) and National Minimum Wage in line with the recommendations of the Low Pay Commission. They also change the age eligibility for the NLW to apply from age 23.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its guidance to reflect a further extension of the 90 day window within which an option to tax can be notified.

This Order sets out revised automatic enrolment amounts for the 2021/22 tax year for qualifying workplace pension schemes.

The government has updated its Freeports bidding prospectus to include an English Freeports selection decision-making note.

The Ministry of Justice has launched a brief consultation on proposed reforms to the law of judicial review in England and Wales. The consultation follows the conclusion of the Faulk’s Independent Review of Administrative Law (IRAL), which was established in July 2020 to examine trends in judicial review and to consider recommendations for reform including codification of key grounds and principles, clarification of the principles of non-justiciability, grounds and remedies available in claims against the government and judicial review procedure. The consultation sets out the government’s response to the IRAL report, its understanding of the constitution and its aims with regard to judicial review, as well as specific proposals for reform. The consultation includes specific questions, but also invites general feedback on the subject of judicial review more broadly. The consultation closes at 11.59 pm on 29 April 2021. Nick Wrightson in the Public Law team at Kingsley Napley LLP comments on the proposals and next steps.

HMRC has updated its import, export and Customs Guidance to reflect the post Brexit regime.

These Rules which were laid before Parliament on 16 March 2021 make amendments to the various procedural rules which apply in the First-tier Tribunal and Upper Tribunal.

The latest Managing Pension Schemes Service newsletter has been published by HMRC to update stakeholders on the latest news for pension schemes. It includes information on new features for pension scheme practitioners added to the service, including in relation to practitioner registration, enrolment, authorisation and functionality.

These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045), to prevent abuse of the CIS set-off process.

HMRC has updated two of its guidance pages to reflect the change in the end date for accounting for import VAT on VAT Returns where the customs declaration has been delayed or where a simplified customs declaration is used.

The Chartered Institute of Taxation (CIOT) has reported HMRC’s announcement that implementation of the extension of the Trust Registration Service (TRS), to enable non-tax paying trusts to register in compliance with 5MLD and the Money Laundering Regulations 2020, and the deadline for registration will be delayed. HMRC explained, in a meeting attended by CIOT and representatives from the Association of Taxation Technicians (ATT), that the IT system is expected to open for registrations in summer 2021 rather than the spring 2021. Consequently, the current registration deadline of March 2022 will be extended within the legislation in order to provide trustees and agents of existing trusts with approximately 12 months in which to register from the date of IT delivery. Further updates and clarification from HMRC will be provided in due course.

HM Revenue and Customs (HMRC) has announced that the Brexit support fund for small and medium sized enterprises (SMEs) is now open for applications. SMEs can apply for a grant of up to £2,000 to support them while adapting to new rules on trading with the EU. Any UK business with fewer than 500 employees that imports or exports goods between Great Britain and the EU, or moves goods between Great Britain and Northern Ireland, is encouraged to apply. Applications must be submitted by 30 June 2021.

The Social Security Benefits Up-rating Regulations 2021 make provisions in consequence of the Social Security Benefits Up-rating Order 2021 (SI 2021/162) which provides for the annual up-rating of social security benefits.

The Chartered Institute of Taxation (CIOT) has published its response to the HM Treasury call for evidence on VAT and the sharing economy which was open until 3 March 2021.

HMRC has updated its guidance on Alternative Dispute Resolution (ADR) with information on the principles and responsibilities that participating taxpayers must follow.