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HMRC Stakeholder Digest - 31 August 2023

HMRC’s Stakeholder Digest (31 August 2023) provides a round-up of recent news and updates.

04 Sep 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 4 September 2023

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

04 Sep 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC standard for agents

HMRC has updated its standard for agents information about how HMRC treats assignments of income tax repayments by a taxpayer to their agent.

04 Sep 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

CIOT response: Non-Discretionary Tax-Advantaged Share Schemes

The CIOT has responded to the HMT consultation on the Non-Discretionary Tax-Advantaged Share Schemes.

31 Aug 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 29 August 2023

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

29 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Basis Period Reform: delay of online process for overlap relief

The CIOT have shared an update from HMRC that the online ‘g-form’ process for requesting overlap details will be available from 11 September 2023 (previously due to be launched on 29 August 2023).

24 Aug 2023 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 21 August 2023

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

21 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/912 The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

This instrument makes retrospective provision, which is necessary in order to ensure that the public service pension schemes remedy set out in PSPJOA 2022 works effectively and that members of public service pension schemes do not pay too much or too little tax as a result of the remedy.

18 Aug 2023 00:00 | Published by a Tolley Personal Tax expert

Agent Update: issue 111

HMRC has published Agent Update issue 111 (17 August 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

17 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC extends trial for responding to older post

The ICAEW has advised that HMRC is extending its trial for responding to old post.

15 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 14 August 2023

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

11 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 7 August 2023

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

07 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC increases late-payment interest rates

HMRC is increasing the late-payment interest rate to 7.75% and the repayment rate to 4.25% from 22 August 2023. Interest on quarterly instalment payments of corporation tax is also increased from 14 August 2023.

04 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Treasury Committee calls for action on complex, un-costed and exploited tax reliefs

The Treasury Committee calls for a systematic review into the cost of over a thousand tax reliefs which complicate the tax system and are open to abuse.

02 Aug 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 31 July 2023

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

31 Jul 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 27 July 2023

HMRC’s Stakeholder Digest (27 July 2023) confirms the end of the concessionary treatment of assignments of the right to receive tax repayments.

28 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 24 July 2023

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

24 Jul 2023 00:00 | Published by a Tolley Corporation Tax expert

New HMRC guidance on checking how to claim a tax refund for negative earnings

HMRC has published a new guidance page on how employees can claim a tax refund for negative earnings.

24 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

SI 2023/841 The Double Taxation Relief and International Tax Enforcement (San Marino) Order 2023

The Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and San Marino which was signed on 17 May 2023.

21 Jul 2023 00:00 | Published by a Tolley Corporation Tax expert

Open consultation: Tax incentives for occupational health

HMRC and HM Treasury have launched a joint consultation on the role of tax incentives in boosting occupational health (OH) provision by employers.

21 Jul 2023 00:00 | Published by a Tolley Employment Tax expert

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