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13 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

SI 2025/17: This Order is made to amend the Financial Services and Markets Act 2000 (Collective Investment Schemes) Order 2001, SI 2001/1062 to insert a new paragraph 22 into the Schedule, which clarifies that arrangements for qualifying cryptoasset staking do not amount to a collective investment scheme. It comes into force on 31 January 2025.

6 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

HMRC has published guidance on digital platform reporting. These reporting rules started in the UK from 1 January 2024, with the first reports being due by 31 January 2025.

HMRC has published details of the R&D disclosure service for companies to use to voluntarily disclose overclaimed R&D tax relief.

These Regulations are made to widen the circumstances for protecting individuals' residential addresses on the company register, including former registered office addresses, while ensuring company transparency, and aligning provisions for limited liability partnerships.

HMRC has published guidance on how businesses can claim a refund for overpaid PAYE for the current or a previous tax year.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

This Order brings into effect a Convention and Protocol (the â€˜2024 Arrangements’) made by the Governments of the UK and Ecuador. The 2024 Arrangements are a Double Taxation Agreement (DTA) for the avoidance of double taxation on income and gains from cross-border activity. (Updated from draft on 20 December 2024.)

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government’s proposed Pillar 2 amendments.

Following the Scottish Budget on 4 December the Budget Bill has now been published.

The OECD has released new tools for the implementation of Amount B relating to the simplification of transfer pricing rules.

HMRC has published Issue 126 of the Agent Update.

The UK Government has put forward two sets of amendments to Finance Bill 2025.

HMRC has provided an update to the CIOT on their position following the First-tier Tribunal decisions on Collins Construction Ltd and Stage One Creative Services.

HMRC has updated the guidance ‘Additional information you must submit before you claim for Research and Development tax relief’. In particular, the 'Project details to include' and 'Accounting period start and end date' sections have been updated.

The OECD/G20 Inclusive Framework on BEPS has released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings.

The Chancellor of the Exchequer, Rachel Reeves has confirmed the Spring forecast will take place on Wednesday 26 March 2025.

16 December 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors