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Weekly tax highlights ― 22 April 2024

Weekly tax highlights ― 22 April 2024Direct taxesUpdated HMRC guidance: Ordinary commuting and private travel (490: Chapter 3)Section 3.39 has been added to the guidance to explain the rules around claiming tax relief for flexible and hybrid workers, and include an example.Tax credits threshold error correctedThe Tax Credits (Income Thresholds and Determination of Rates) (Amendment) Regulations, SI 2024/510 correct the income threshold for working tax credit to £7,955 rather than £7,995 as had inadvertently been set out in the original 2024 threshold uprating regulations (reg 4(3) of SI 2024/247).Indirect taxesVAT fuel scale charges updatedThe VAT road fuel scale charges, which have been updated for the period 1 May 2024 to 30 April 2025, are used to account for private fuel consumption in a business vehicle, essentially fixing on a flat-rate basis the proportion of VAT that relates to expenditure on fuel that is used for private purposes. When the UK was a member of the EU, it was given a special derogation which allowed the use of the scale charges. Although that no longer applies generally post-Brexit, given the special position of Northern Ireland in relation to EU VAT rules for supplies of goods, the derogation continues until at least 31 December 2026 in Northern Ireland (by virtue of Council Implementing Decision (EU) 2023/2907).HMRC Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024HMRC Brief 4 (2024): Interpretation of VAT and excise law from 1 January 2024 confirms that UK VAT and excise law continues to