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The CIOT has published its response to the legislative changes to the Employee Ownership Trusts (EOTs) which took effect from 30 October 2024. The changes are in Finance Bill 2025 clause 31 and Schedule 6.

HMRC has published updated advisory fuel rates for company cars, effective from 1 December 2024.

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

HMRC has published Spotlight 67, providing comprehensive guidance on Managed Service Companies (MSCs) and MSC Providers, including how to identify them and their role in tax avoidance schemes.

HMRC has published issue 125 of Agent Update.

HMRC is reducing the late-payment interest rate to 7.25% and the repayment rate to 3.75% from 26 November 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 18 November.

The newsletter has been updated to remove information about a correction of the availability of an individual’s overseas transfer charge

The Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 has received Royal Assent.

SI 2024/1167: Amendments are made to the Finance Act 2004 (FA 2004), the Taxation of Pension Schemes (Transitional Provisions) Order 2006, SI 2006/572, and the Registered Pension Schemes (Authorised Payments) Regulations 2009, SI 2009/1171 to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No 2) Act 2023 and the FA 2004. They come into force on 18 November 2024. (Updated from draft on 18 November 2024.)

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

The 2024 UK-Romania Double Taxation Agreement has been published by HMRC.

Published on 7 November 2024, Finance Bill 2025 includes many of the Autumn Budget announcements, with a revised version of the legislation to replace the tax treatment of resident but non-UK domiciled individuals.

The Government has published the NIC Bill to implement changes announced at Autumn Budget 2024.

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

HMRC has updated its bonus rates for SAYE Share Option Schemes

HMRC have published Guidelines for Compliance for employers reporting their Apprenticeship Levy liability and claiming Employment Allowance

HMRC has updated its guidance on receiving income tax or PAYE repayments on behalf of others.

HMRC has published its latest Pension scheme newsletter (October 2024).

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

HMRC has published new guidance on applying for statutory clearance.