August 2020
Tax compliance - update
This Digest draws together and summarises recent tax compliance-related legislation and guidance. Recent tax policy consultations with a significant tax compliance element are also summarised.
The aim of the Digest is to provide an overview of recent developments most likely to be relevant to UK-resident individuals and their tax advisers. ](Some developments relating to companies are mentioned, eg a consultation on requiring notification of 'uncertain tax treatment' by large businesses, because of their relevance to several compliance-related issues and developments.)
In this Tax Digest
- Introduction
- Draft clauses for Finance Bill 2021
- Coronavirus-related measures
- Consultations
- Making Tax Digital
- Finance Act 2020
- Finance Act 2019
- Finance Act 2018
- Finance Act 2017
- Criminal Finances Act 2017
- Appendix A: Self-assessment returns for 2019–20 – key TMA 1970 provisions
- Appendix B: Tax Agent Toolkits
- Appendix C: 'Your Charter'
- Appendix D: Making Tax Digital for income tax
Previous editions
New Browse the archive below
December 2020UK Digital Services Tax
November 2020Preparing for the Private Sector IR35 Changes from 6 April 2021
October 2020Mergers, demergers and reorganisations
September 2020Property Taxes
August 2020Tax compliance - update
July 2020Selling your trading company
June 2020Tax strategies for COVID-19 distressed owner-managed businesses
May 2020Offshore structuring
April 2020TUPE - Brexit impact and other recent developments
March 2020Brexit - Potential Tax Implications
February 2020Disguised remuneration
January 2020Preparing for the private sector IR35 changes from 6 April 2020