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Weekly Roundup HMRC Manuals: 29 April 2024

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

29 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Tax news roundup: 29 April 2024

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.

29 Apr 2024 00:00 | Published by a

Updated guidance on signing up for MTD for income tax

HMRC has updated the guidance page on signing up for Making Tax Digital (MTD) for income tax to provide details of the new sign up service.

29 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly roundup of HMRC import, export and customs guidance: 29 April 2024

Details of updates to HMRC import, export and customs guidance for the period from 23 April 2024 to 29 April 2024.

29 Apr 2024 00:00 | Published by a

Pensions schemes newsletter 159 — April 2024

HMRC has published Pensions schemes newsletter 159 for April 2024.

26 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/555 The Mutual Societies (Transfers of Business) (Tax) (Amendment) Regulations 2024

These Regulations amend the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (SI 2009/2971) which make provision for the tax consequences of transfers of business by mutual societies.

25 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/544 The International Tax Compliance (Amendment) Regulations 2024

SI 2024/544: These Regulations are made to amend the International Tax Compliance Regulations 2015, SI 2015/878. This is to provide that the arrangements covered by SI 2015/878 will now be specified in a notice published by the Commissioners

24 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated policy paper on changes to taxation of non-UK domiciled individuals

HM Treasury has published details of upcoming listening events on the reform of the tax regime for non-UK domiciled individuals announced at Spring Budget 2024.

24 Apr 2024 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

SI 2024/546 The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024

These Regulations provide an exemption from UK income tax for certain non-resident individuals who have been accredited by the Union of European Football Associations (UEFA) in respect of their involvement with the 2024 UEFA Champions League Final, to be played at Wembley Stadium, London on 1 June 2024.

23 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Spotlight 64: Warning for employment agencies using umbrella companies

Spotlight 64 warns employment agencies about non-compliant umbrella companies using them to sell tax avoidance schemes.

23 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 22 April 2024

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

22 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC import, export and customs guidance: 22 April 2024

Details of updates to HMRC import, export and customs guidance for the period from 15 April 2024 to 22 April 2024.

22 Apr 2024 00:00 | Published by a

New HMRC guidance manual on Making Tax Digital for Income Tax

HMRC has issued a new guidance manual for sole traders, landlords and agents who volunteer to use and test Making Tax Digital (MTD) for Income Tax.

22 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Tax news roundup: 22 April 2024

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.

22 Apr 2024 00:00 | Published by a

Updated guidance: Construction Industry Scheme for businesses based outside the UK

The guidance has been updated for non-resident limited companies wishing to apply for gross payment status.

18 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Tax Administration and Maintenance Day: 18 April 2024

At Tax Administration and Maintenance Day on 18 April 2024, the UK government launched consultations on the impact of the Uber VAT decisions and a new administrative requirement for employers in freeport and investment zone tax sites, committed to publishing further detail on options to tackle umbrella company non-compliance, and set out its intention to consult on VAT relief for low-value goods donated to charity.

18 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC Guidance: Ordinary commuting and private travel (490: Chapter 3)

HMRC has updated guidance to explain the rules around claiming tax relief for flexible and hybrid workers.

18 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Revenue and Customs Brief 5 (2024): Tour Operators’ Margin Scheme for business to business (B2B) wholesale supplies

HMRC has published Revenue and Customs Brief 5 (2024) clarifying its technical position on the inclusion of business to business (B2B) wholesale supplies within the Tour Operators’ Margin Scheme (TOMS).

18 Apr 2024 00:00 | Published by a Tolley Value Added Tax expert

Agent update: issue 119

HMRC has published agent update: issue 119 (17 April 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

18 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

VAT road fuel scale charges from 1 May 2024 to 30 April 2025

HMRC has published updated road fuel scale charge tables for VAT which apply from 1 May 2024.

17 Apr 2024 00:00 | Published by a Tolley Value Added Tax expert

Popular Articles

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more Read more

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more Read more

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more Read more