DAC6: Guidance for CIOT and ATT members and students on the regulations
At the time of writing (early December), it is our intention to publish guidance on our websites by the beginning of Jan...
Management of taxes
Management of taxes
Making Tax Digital for corporation tax
A consultation has been launched seeking views on how Making Tax Digital could be extended to corporation tax....
House of Lords Finance Bill Sub-Committee inquiry into the draft Finance Bill 2020-21
The House of Lords commenced its inquiry into the draft Finance Bill 2020-21, concentrating on the measures relating to ...
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Latest briefings
New tax checks on licence renewal applications
The CIOT has commented on draft legislation introducing tax checks on licence renewal applications.
Amendments to HMRC’s civil information powers
The CIOT has commented on draft legislation amending HMRC’s civil information powers.
Tackling promoters of tax avoidance
The CIOT and ATT have both commented on draft legislation and HMRC’s recent consultation on measures which seek to stren...
HMRC call for evidence on Data and Transparency: CIOT response
The CIOT recently responded to a call for evidence by HMRC which was seeking views on how public understanding of HMRC’s...
COVID-19: Update on the Self-Employment Income Support Scheme and the Coronavirus Job Retention Scheme
There are important deadlines during October affecting the Self‑Employment Income Support Scheme (SEISS) and the Coronav...
COVID-19: Update on the Self-Employment Income Support Scheme and Coronavirus Job Retention Scheme
HMRC have issued guidance on how taxpayers should notify and repay Self-Employment Income Support Scheme and Coronavirus...
HMRC letters and ‘certificates of tax position’ to individuals with overseas assets, income or gains
The guidance on the CIOT website has been updated to take account of some recent changes to the wording of HMRC’s letter...