Commentary

Admin and compliance—updated commentary

Administration and compliance

Admin and compliance—updated commentary

Admin and compliance—updated commentary

The following is a list of key updates to Parts A1 to A8 in the last 12 months.

DateSubject matter
April 2021Updates for further HMRC guidance on the coronavirus job retention scheme (CJRS) and the self-employment income support scheme (SEISS) [Divisions A8.2, A8.3]
January 2021Further enhancement of Simon's Taxes to include content on tax avoidance. [Divisions A6.10, A6.11 and A7.4]
January 2021HMRC's waiver of late filing penalties for 2019/20 self assessment tax returns filed by 28 February 2021 [A4.552, A8.102]
January 2021Commentary on the latest reasonable excuse cases

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