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HMRC is consulting on two draft Statutory Instruments which, under powers introduced in

These regulations make consequential, transitional and saving provision in connection with the abolition of the lifetime allowance charge and as to the operation of the pension commencement excess lump sum.

These Regulations prescribe the standard rate, lower rate and unauthorised disposals rate for Welsh landfill disposals tax chargeable on taxable disposals made on or after 1 April 2024.

These regulations amend the Income Tax (Pay As You Earn) Regulations, SI 2003/2682 to provide for the set off of tax already paid under the off-payroll working rules against a subsequent PAYE liability in respect of the same income.

Finance (No 2) Bill was published on 13 March 2024.

At Autumn Statement 2023, the Government announced various changes to the Individual Savings Account system. These Regulations legislate for these changes and come into force on 6 April 2024

These Regulations set out special conditions for companies with a registered office in Northern Ireland which make claims for enhanced relief under the new R&D tax relief scheme.

These Regulations reduce the rate of the authorised surplus payments charge from 35% to 25% with effect from 6 April 2024.

A consultation has been launched on improving the effectiveness of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (the ‘MLRs’).

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) with effect from 6 April 2024 to simplify the reporting process for employers in respect of salary advances made to employees.

These regulations remove most payments made by landlords to tenants from the scope of the Construction Industry Scheme (CIS), and make sure minor VAT compliance failures will not result in gross payment status (GPS) refusal or removal.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

The Notice has been updated to show that HMRC no longer sends an acknowledgement letter on receipt of an option to tax. The list of authorised signatories has also been updated.

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

The government has published the National Insurance Contributions (Reduction in Rates) (No.2) Bill.

Details of updates to HMRC import, export and customs guidance for the period from 4 March 2024 to 11 March 2024.

These Regulations require claims for the creative sector tax reliefs to be submitted electronically. They also specify the additional information required to be provided by claimant companies in support of any claims for the creative sector tax reliefs.

These Regulations amend SI 2022/255 to clarify two areas of the Regulations.

The Regulations make provision in consequence of SI 2024/247 which provide for the annual up-rating of Guardian’s Allowance, amongst other things.

This Order increases the VAT registration and deregistration threshold for taxable supplies.