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13 January 2025 - 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 Making Tax Digital for Income Tax. This update provides information on how to manage changes in income sources and other related adjustments.

The CIOT has submitted a response to the draft legislation concerning the changes for the non-domicile and remittance regime. It has also issued a briefing on the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024.

6 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

HMRC has published guidance on digital platform reporting. These reporting rules started in the UK from 1 January 2024, with the first reports being due by 31 January 2025.

HMRC has published guidance on how businesses can claim a refund for overpaid PAYE for the current or a previous tax year.

HMRC has published a briefing which sets out the new process for claiming PAYE employment expenses.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

This Order brings into effect a Convention and Protocol (the â€˜2024 Arrangements’) made by the Governments of the UK and Ecuador. The 2024 Arrangements are a Double Taxation Agreement (DTA) for the avoidance of double taxation on income and gains from cross-border activity. (Updated from draft on 20 December 2024.)

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government’s proposed Pillar 2 amendments.

Following the Scottish Budget on 4 December the Budget Bill has now been published.

HMRC has published Issue 126 of the Agent Update.

The UK Government has put forward two sets of amendments to Finance Bill 2025.

The OECD/G20 Inclusive Framework on BEPS has released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings.

SI 2024/1349: Amendments are made to sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Act). This Order comes into force on 6 April 2025.

The Chancellor of the Exchequer, Rachel Reeves has confirmed the Spring forecast will take place on Wednesday 26 March 2025.

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

The subgroup which is chaired by HMRC and has members from representative bodies is time limited and will focus on the changes to the taxation of non-domiciled individuals (non-doms).

The CIOT has published Finance Bill 2024-25 briefings on capital gains tax and oil and gas taxation