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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

Pensions (Extension of Automatic Enrolment) Act 2023 receives Royal Assent

Pensions (Extension of Automatic Enrolment) Act 2023

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

CIOT response: Abolishing the pensions lifetime allowance

The CIOT has commented on the draft Finance Bill 2024 legislation on abolishing the pensions lifetime allowance.

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

Weekly Roundup HMRC Manuals: 19 September 2023

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

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

SI 2023/1012 The Registered Pension Schemes (Authorised Member Payments) Regulations 2023

These Regulations enable payments to be made to the holders of insurance policies whose entitlements have been reduced following the issuing of a ‘write-down order’ without incurring tax charges.

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

HMRC Code of Governance for Resolving Tax Disputes and dispute resolution board remits

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

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

CIOT response: Draft Finance Bill 2024 – change to data HMRC collects from customers

The CIOT has commented on the draft Finance Bill 2024 legislation which will introduce additional information reporting requirements for businesses.

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

CIOT response: Draft Finance Bill 2024 – dealing with promoters of tax avoidance

The CIOT has commented on the draft Finance Bill 2024 legislation which introduces a new strict liability criminal offence for a person who, without reasonable excuse, fails to comply with a stop notice issued by HMRC requiring them to stop promoting a tax avoidance scheme.

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

HMRC consults on delayed reporting of salary advances

HMRC has launched a consultation on proposals to allow employers to delay reporting advance payments of salary made to employees.

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

Weekly Roundup HMRC Manuals: 11 September 2023

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

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

ATT responds to consultation on additional information to be included in returns

The ATT has submitted comments on the draft Finance Bill 2024 legislation which will enable HMRC to specify additional information to be reported in tax returns and via PAYE.

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

CIOT response: Tackling non-compliance in the umbrella company market

The CIOT has responded to the HMRC consultation on Tackling non-compliance in the umbrella company market.

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

Autumn Statement 2023 date confirmed

HM Treasury has announced that Autumn Statement 2023 will take place on Wednesday 22 November 2023

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

CIOT response: Non-Discretionary Tax-Advantaged Share Schemes

The CIOT has responded to the HMT consultation on the Non-Discretionary Tax-Advantaged Share Schemes.

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

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Foreign exchange issues

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Qualifying charitable donations

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