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SI 2024/1009 The Corporation Tax (Certification as Low-Budget Film) Regulations 2024

These Regulations are made to introduce a higher rate of tax relief for low-budget films with a specified UK connection.

10 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT reports on HMRC’s response to concerns regarding filing of tax returns from LITRG

CIOT has reported that HMRC will accept printed tax return forms from their site as the 31 October 2024 paper self-assessment deadline approaches.

10 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2024/1010 The Finance (No. 2) Act 2024 (Applications for Certification as Low-Budget Film: Appointed Day) Regulations 2024

Certain provision of the Finance (No 2) Act 2024 (F(N2)A 2024) comes into force on 30 October 2024.

10 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/1012 The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024

These Regulations are made to amend and modify primary and secondary legislation to make further consequential provisions in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No 2) Act 2023 (F(No2)A 2023) and the Finance Act 2024 (FA 2024).

10 Oct 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC reveals top 5 calls to helpline

HMRC reveals top 5 calls to helpline as it encourages taxpayers to use online guidance.

09 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated guidance on Making Tax Digital

HMRC have updated their guidance collection ‘Use Making Tax Digital for Income Tax’.

09 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Home Office publishes guidance on Economic Crime and Corporate Transparency Act

The Home Office has published guidance on the information sharing measures

07 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 7 October 2024

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

07 Oct 2024 00:00 | Published by a Tolley Corporation Tax expert

Changes to the Agent Dedicated Line

The CIOT and ATT have advised that HMRC has published an update on changes to the Agent Dedicated Line (ADL) service from 7 October 2024.

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

Tax Treaties: Luxembourg

HMRC has updated the tax treaties page for Luxembourg.

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

E-filing pilot goes live in the Administrative Court Office

The Courts and Tribunals Judiciary has announced that the E-Filing pilot scheme went live in the Administrative Court Office on 1 October 2024

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

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill has been passed by the Scottish Parliament.

03 Oct 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Relief for Research and Development - HMRC Directions under the Income and Corporation Taxes (Electronic Communications) Regulations 2003

HMRC Directions under

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

Weekly Roundup HMRC Manuals: 30 September 2024

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

30 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 26 September 2024

HMRC has published its latest Stakeholder Digest (26 September 2024)

27 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/976 Retained EU Law (Revocation and Reform) Act 2023 (Commencement No 2 and Saving Provisions) (Revocation) Regulations

The UK Government has halted changes to the interpretation of assimilated caselaw that otherwise were to have taken effect from 1 October 2024.

26 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 23 September 2024

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

23 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 123

HMRC has published Agent Update issue 123 (19 September 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

20 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC updated payment details

The payment details used to pay by bank transfer have been updated on various HMRC guidance pages.

16 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 16 September 2024

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

16 Sep 2024 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Fuel-related payments / mileage payments

Fuel-related payments / mileage paymentsIntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and mileage payments. If an employer does not reimburse these amounts, then the employee will be

14 Jul 2020 11:46 | Produced by Tolley in association with Philip Rutherford Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Vince Ashall Read more Read more