Legislation

Legislation: Debt recovery under OP21 S.I. published

The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 The statutory instrument SI 2020/1150 has been published which allows HMRC to recover… Read More »Legislation: Debt recovery under OP21 S.I. published

HMRC OP21: Interpretation of s.61O

Published: 19 October 2020 On 16 October 2020, HMRC issued a stakeholder update on the interpretation of section 61O of Chapter 10 ITEPA 2003 and… Read More »HMRC OP21: Interpretation of s.61O