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Weekly Roundup HMRC Manuals: 20 November 2023

20 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

20 Nov 2023 00:00 | Published by a Tolley Corporation Tax expert

Tax reliefs for investment zones and freeport tax sites to be extended

The government has launched a third investment zone in England, and has confirmed that the investment zones and freeport tax site programmes in England are to be extended from five to ten years.

20 Nov 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 13 November 2023

13 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

13 Nov 2023 00:00 | Published by a Tolley Corporation Tax expert

Work and Pensions committee publishes call for evidence on statutory sick pay

The Work and Pensions Committee has issued a call for evidence on statutory sick pay (SSP).

13 Nov 2023 00:00 | Published by a Tolley Employment Tax expert

SI 2023/1172 The Social Security (Contributions) (Amendment No. 7) Regulations 2023 and The War Widows Recognition Payment Scheme (Income Tax Exemption) Regulations, SI 2023/1171

These Regulations exempt certain payments made under the War Widows Recognition Payment Scheme from liability to Class 1 National Insurance Contributions (NICs) and income tax. These regulations come into force on 1 December 2023.

13 Nov 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 6 November 2023

6 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

06 Nov 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC response: Dealing with promoters of tax avoidance

HMRC has responded to the CIOT’s comments on the draft Finance Bill 2023-24 legislation on ‘Dealing with promoters of tax avoidance’.

03 Nov 2023 00:00 | Published by a Tolley Corporation Tax expert

Scottish Budget expected on 19 December 2023

Scottish government ministers have announced that the Scottish Budget will be presented to Parliament on 19 December 2023.

02 Nov 2023 00:00 | Published by a Tolley Corporation Tax expert

New HMRC guidance for agents on repayment claims

HMRC has published new basic guidelines on revised procedural requirements for tax agents claiming certain repayments of tax (in nominee capacity) from February 2024.

31 Oct 2023 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Draft Finance Bill 2023-24

The CIOT has responded to the House of Lords Economic Affairs Finance Bill Sub-Committee call for evidence on four areas covered by the draft legislation for the next Finance Bill.

31 Oct 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 30 October 2023

30 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

30 Oct 2023 00:00 | Published by a Tolley Corporation Tax expert

Economic Crime and Corporate Transparency Act 2023

The Economic Crime and Corporate Transparency Act 2023 has received Royal Assent.

27 Oct 2023 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 153 — October 2023

HMRC has published pension schemes newsletter 153.

26 Oct 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 23 October 2023

23 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

23 Oct 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent update: issue 113

HMRC has published Agent Update issue 113 (18 October 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

19 Oct 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 16 October 2023

16 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

16 Oct 2023 00:00 | Published by a Tolley Corporation Tax expert

CIOT Autumn Statement 2023 representation: Cryptoassets and their treatment for tax purposes

The CIOT has made an Autumn Statement 2023 representation on Cryptoassets and their treatment for tax purposes.

13 Oct 2023 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: October 2023

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

11 Oct 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 9 October 2023

10 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

09 Oct 2023 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: draft regulations for amending salary advances

These draft regulations are intended to allow employers to delay reporting an advance payment of salary (‘salary advance’) made to an employee until payment of the remainder of that salary instalment, where certain conditions are met.

09 Oct 2023 00:00 | Published by a Tolley Employment Tax expert

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