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Updated HMRC guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland

HMRC has updated its guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland.

12 Dec 2022 00:00 | Published by a Tolley Employment Tax expert

Consultation outcome: Expanding the Investment Transactions List

HMRC has published a summary of responses to the consultation on the expansion of the Investment Management Exemption (IME) to include transactions in cryptoassets. This consultation ran from 23 May 2022 to 18 July 2022.

09 Dec 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Disguised remuneration settlement terms 2020

HMRC has updated its guidance at section 14 to explain when an

08 Dec 2022 00:00 | Published by a Tolley Employment Tax expert

Swiss Upper House approves Social Security Convention with the UK

The Swiss Council of States (upper chamber of parliament) has approved for ratification the social security convention with the UK.

08 Dec 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 7 December 2022

HMRC’s Stakeholder Digest (7 December 2022) provides a round-up of recent news and updates.

08 Dec 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC publishes Foreign income toolkit

HMRC has published its 2021-22 foreign income toolkit.

07 Dec 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC manual changes: 5 December 2022

5 December 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

05 Dec 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Capital Gains Tax on UK property or land

HMRC has updated its guidance on Capital Gains tax on UK property or land.

05 Dec 2022 00:00 | Published by a Tolley Corporation Tax expert

House of Commons Committee reports adoption of government amendments to Economic Crime and Corporate Transparency Bill

The House of Commons Public Bill Committee has reported the adoption of government amendments to the Economic Crime and Corporate Transparency Bill (the Bill). The Committee has also reported the withdrawal of amendments in the name of Dame Margaret Hodge proposing an offence of failure to prevent fraud or money laundering.

02 Dec 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on signing up for MTD for income tax

HMRC has updated its guidance on signing up for MTD for income tax.

01 Dec 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Brazil: tax treaties

The text of the 2022 UK-Brazil Double Taxation Convention has been added to the HMRC tax treaties page.

30 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

SI 2022/1243 The Income Tax (Pay As You Earn) (Amendment) Regulations 2022

The Regulations specify the information an employee must provide to HMRC to evidence their entitlement to tax relief in relation to certain allowable expenses.

30 Nov 2022 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 145: November 2022

HMRC has published pension schemes newsletter 145.

30 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest : 24 November 2022

HMRC’s Stakeholder Digest (24 November 2022) provides a round-up of recent news and updates.

28 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 28 November 2022

28 November 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

28 Nov 2022 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

Company cars: advisory fuel rates from 1 December 2022

HMRC has published revised advisory fuel rates for company cars which apply from 1 December 2022.

28 Nov 2022 00:00 | Published by a Tolley Corporation Tax expert

Unique Taxpayer References (UTRs) and the HMRC app

The ATT has shared an update from HMRC on Unique Taxpayer References (UTRs) and the HMRC app.

28 Nov 2022 00:00 | Published by a Tolley Employment Tax expert

Consultation outcome Draft regulations: Mandatory Disclosure Rules

HMRC has published its response to the consultation on the implementation of the Organisation for Economic Co-operation and Development (OECD) Mandatory Disclosure Rules for CRS (Common Reporting Standard) Avoidance Arrangements and Opaque Offshore Structures. This consultation ran from 30 November 2021 to 8 February 2022.

24 Nov 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2022/1223 The Financial Services (Miscellaneous Amendments) Regulations 2022

These Regulations address deficiencies in retained EU law arising from the withdrawal of the United Kingdom from the European Union. They ensure that HM Treasury and the Financial Conduct Authority (“FCAâ€) can apply their powers under certain Regulations to Gibraltarian firms in the UK financial services market.

24 Nov 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated HMRC guidance on social security contributions for workers coming to the UK from the EU, Iceland, Liechtenstein, Norway, or Switzerland

HMRC has updated its guidance on social security contributions regarding those working on board a vessel at sea.

24 Nov 2022 00:00 | Published by a Tolley Owner-Managed Businesses expert

Popular Articles

Residential property and capital allowances

Residential property and capital allowancesResidential property ― plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more Read more

Exporting goods ― proof of export

Exporting goods ― proof of exportIn addition to the requirements laid down in the Exporting goods ― overview guidance note, businesses intending to zero-rate exported goods must hold satisfactory evidence that the goods have been delivered to a destination outside of the UK. If satisfactory evidence

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

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

14 Jul 2020 13:40 | Produced by Tolley in association with Gill Salmons Read more Read more