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HMRC is withdrawing postal application forms for three certificates of coverage from 1 December 2023. They have been replaced by digital versions. In addition, HMRC recently updated the process for customers who only live or work in the UK and need to prove they are subject to UK social security legislation.

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.

The Norwegian government has published the synthesized text of the OECD base erosion and profit-shifting multilateral instrument (MLI) and the 2013 Norway-UK income and capital gains tax treaty.

The government has published the National Insurance Contributions (Reduction in Rates) Bill on 23 November 2023.

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.

These Regulations are the first commencement regulations made under the Economic Crime and Corporate Transparency Act 2023.

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.

The CIOT and ATT have urged the Treasury to review the implementation of Making Tax Digital for Income Tax Self-Assessment.

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

The UK and other jurisdictions announce their intention to implement the Organisation for Economic Co-operation and Development’s latest tax transparency standard, the Crypto-Asset Reporting Framework (CARF).

These Regulations exempt certain payments made under the War Widows Recognition Payment Scheme from liability to Class 1 National Insurance Contributions (NICs) and income tax. These regulations come into force on 1 December 2023.

HMRC has updated its guidance on paying tax with deposits.

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’.

Scottish government ministers have announced that the Scottish Budget will be presented to Parliament on 19 December 2023.