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
- Draft clauses for Finance Bill 2021
- Coronavirus-related measures
- 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