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The normal minimum pension age is the earliest point at which most people can access their pensions without incurring an unauthorised payment tax charge.

A roundup of the CIOT, ATT and LITRG’s Budget Day activity, and relevant updates on our work in relation to some of the Budget announcements.

A look at HMRC’s report evaluating the implementation of powers, obligations and safeguards introduced since 2012 and the CIOT, ATT and LITRG’s engagement with the project and HMRC’s Powers

HMRC are looking for agents to help them improve the Corporate Interest Restriction return digital service available on GOV.UK.

The CIOT, ATT and LITRG have responded to HMRC’s consultation document on Making Tax Digital for Corporation Tax.

Representatives of the CIOT’s Scottish Technical Committee attended meetings with the Scottish government, the SNP Manifesto Development Team and Revenue Scotland.

HMRC have explained to LITRG how interest figures are placed in coding notices, P800s and simple assessments.

There are forthcoming webinars on anti-money laundering for members and updated guidance on the CIOT and ATT websites.

Members need to be aware that we will shortly be commencing the next review of members’ Continuing Professional Development records for the year ended 31 December 2020.

Representatives of the Climate Change Working Group attended a meeting with HMRC’s new lead on Carbon Net Zero in relation to taxation policy.