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SI 2024/574, The Special Tax Sites (Applicable Sunset Date) Regulations 2024

These Regulations extend the applicable sunset date for special tax sites.

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 29 April 2024

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

29 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Pensions schemes newsletter 159 — April 2024

HMRC has published Pensions schemes newsletter 159 for April 2024.

26 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/546 The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024

These Regulations provide an exemption from UK income tax for certain non-resident individuals who have been accredited by the Union of European Football Associations (UEFA) in respect of their involvement with the 2024 UEFA Champions League Final, to be played at Wembley Stadium, London on 1 June 2024.

23 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Spotlight 64: Warning for employment agencies using umbrella companies

Spotlight 64 warns employment agencies about non-compliant umbrella companies using them to sell tax avoidance schemes.

23 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 22 April 2024

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

22 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance: Construction Industry Scheme for businesses based outside the UK

The guidance has been updated for non-resident limited companies wishing to apply for gross payment status.

18 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Tax Administration and Maintenance Day: 18 April 2024

At Tax Administration and Maintenance Day on 18 April 2024, the UK government launched consultations on the impact of the Uber VAT decisions and a new administrative requirement for employers in freeport and investment zone tax sites, committed to publishing further detail on options to tackle umbrella company non-compliance, and set out its intention to consult on VAT relief for low-value goods donated to charity.

18 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC Guidance: Ordinary commuting and private travel (490: Chapter 3)

HMRC has updated guidance to explain the rules around claiming tax relief for flexible and hybrid workers.

18 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Agent update: issue 119

HMRC has published agent update: issue 119 (17 April 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

18 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT update on the Pandora Papers

The CIOT has advised that, following continued risking of the Pandora Papers data, a further tranche of letters is being issued by HMRC to some wealthy individuals from the week commencing 8 April 2024, and they will include an extended response period of 60 days.

15 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 15 April 2024

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

15 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance: CWG2: further guide to PAYE and National Insurance contributions

HMRC has published an update to its 2024-2025 guide to PAYE and National Insurance contributions.

08 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 8 April 2024

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

08 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Pensions Schemes Newsletter: April 2024

HMRC has published Pensions Schemes Newsletter 158 for April 2024.

05 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/451 The Pension Schemes Act 2021 (Commencement No. 8 and Transitional Provisions) Regulations 2024

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the eighth commencement regulations to be made under the Act.

04 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC Stakeholder Digest: 3 April 2024

HMRC has published its latest Stakeholder Digest (3 April 2024).

04 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/106 The Social Security Up-rating (Scotland) Order 2024

This Order is made to provide for an increase in the rates of various benefits, including carer’s allowance, attendance allowance, disability living allowance, industrial injuries disablement benefit, industrial death benefit, severe disablement allowance, and personal independence payment.

03 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Consultation: Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024

HMRC has launched a technical consultation on draft regulations which set out the proposed tax treatment of the Reserved Investor Fund (RIF).

03 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 2 April 2024

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

02 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

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Outright gifts

Outright giftsAn outright gift is the most straightforward type of gift. It simply involves the outright transfer of property from one person to another with no conditions attached.This type of gift is most suitable for clients who want to pass over modest amounts, or give to responsible and capable

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Research and development expenditure credit (RDEC)

Research and development expenditure credit (RDEC)This guidance note provides information on how research and development expenditure credits (RDEC) are calculated and utilised. The Qualifying expenditure for R&D tax relief guidance note provides information on what expenditure qualifies for

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Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

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