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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

New HMRC guidance on public service pensions remedy

HMRC has published new guidance for agents and individuals on the McCloud public service pensions remedy.

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

HMRC Directions: electronic format for pensions remedy ‘specified information’

HMRC has formally authorised the online submission of information setting out how an individual’s tax position has changed as a result of the public service pension schemes remedy.

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

New electronic filing directions for Upper Tribunal

A new Practice Direction requires documents to be submitted to the Upper Tribunal electronically via the Tribunal’s CE-File secure online portal.

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

Weekly Roundup HMRC Manuals: 3 October 2023

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

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

CIOT response: anti-money laundering supervision

The CIOT has responded to the Treasury consultation: ‘Reforming anti-money laundering and counter-terrorism financing supervision’.

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

New remittance basis toolkit for agents

HMRC has issued a new toolkit intended to help advisers consider whether clients who have used the remittance basis have made taxable remittances.

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

CIOT response: Taxation of Employee Ownership Trusts and Employee Benefit Trusts

The CIOT has responded to HMRC’s consultation: ‘Taxation of Employee Ownership Trusts and Employee Benefit Trusts’.

28 Sep 2023 00:00 | Published by a Tolley Employment Tax expert

UK Government announces tax exemption for War Widow(er)s Recognition Payment

The Government has announced that the War Widow (er)s Recognition payment of £87,500 will be exempt from income tax and National Insurance Contributions

25 Sep 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 25 September 2023

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

25 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent update: issue 112

HMRC has published Agent Update issue 112 (20 September 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

21 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

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