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HMRC has launched a technical consultation for the proposed new Income Tax (Digital Requirements) (Amendment) Regulations 2024 and associated notices. The consultation closes on 12 January 2024

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

These regulations update the list of high-risk third countries in respect of which the regulated sector needs to apply enhanced due diligence.

An HM Treasury report has outlined HMRC’s implementation of a parliamentary committee’s recommendations, including plans to issue new guidance on complex UK tax areas 'in Winter 2023'.

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

Finance Bill 2024 was published on 29 November 2023.

HMRC has updated its guidance on how to register a charity for tax, taxpayer’s obligations, and any reliefs or exemptions available.

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

Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent ‘full expensing’ for companies.

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

HMRC has updated its guidance on late filing penalties, late payment penalties and interest charges.

The CIOT has sent a proactive submission to HMRC on residential property developer tax (RPDT) just and reasonable apportionment and other uncertainties.

HMRC has published Agent Update issue 114 (15 November 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has published new guidelines on qualifying Research and Development (R&D) for tax purposes.

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

HMRC has updated its guidance on paying tax with deposits.

The CIOT has sent a letter to HMRC seeking confirmation of their understanding in relation to the commencement of the new UK/Luxembourg double tax treaty which was signed on 7 June 2022.

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

HMRC has responded to the CIOT’s comments on the draft Finance Bill 2023-24 legislation on ‘Dealing with promoters of tax avoidance’.