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Weekly Roundup HMRC Manuals: 29 July 2024

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

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

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

Details of updates to HMRC import, export and customs guidance for the period from 22 July 2024 to 29 July 2024.

29 Jul 2024 00:00 | Published by a

Updated HMRC guidance on Making Tax Digital for Income Tax

HMRC has updated its guidance on using the online service for agents to sign up a client voluntarily for Making Tax Digital for Income Tax.

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

Tax news roundup: 29 July 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 Jul 2024 00:00 | Published by a

Autumn Budget date announced

The Autumn Budget will be on 30 October 2024. The Government has also published some tax documents.

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

The Employment (Allocation of Tips) Regulations 2024

Two sets of regulations have been introduced which bring into force the Employment (Allocation of Tips) Act 2023, ss 1-8, 10-12 and also bring into effect the statutory Code of Practice on Fair and Transparent Distribution of Tips.

29 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

OECD publishes tax reports

The OECD has published reports on ‘Bringing tax transparency to cryptoassets’, ‘Beneficial ownership and tax transparency – implementation and remaining challenges’, ‘Taxation and inequality’, and ‘Strengthening International Tax transparency on real estate – from concept to reality’.

26 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

Simple assessment guide for pensioners

HMRC has produced information for use by stakeholders to communicate with pensioners about simple assessments.

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

ATT discuss priorities for the tax system with the Exchequer Secretary to the Treasury

The Association of Taxation Technicians (ATT) has met with James Murray MP, the Exchequer Secretary to the Treasury, to discuss priorities for reforms to the tax system and how it can support economic growth.

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

New guidance on the publication of decisions in the Upper Tribunal (Tax and Chancery Chamber)

New guidance has been issued as to when substantive, interlocutory and permission to appeal decisions of the Upper Tribunal (Tax and Chancery Chamber) will and will not be published.

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

ATT calls for HMRC to clarify workplace nursery tax rules

The Association of Taxation Technicians (ATT) has urged HMRC to clarify the rules around the tax exemption for workplace nursery benefit schemes after some promoters incorrectly promised tax breaks for those buying childcare places.

24 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

Tax news roundup: 22 July 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 Jul 2024 00:00 | Published by a

Weekly Roundup HMRC Manuals: 22 July 2024

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

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

Updated HMRC guidance on Pillar 2

HMRC has updated its recently published guidance on Pillar 2 to reflect the latest timelines on how to register.

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

Update on requests for CIS payment deduction statements

The ATT have shared an update that requests for CIS payment deduction statements must be made in writing.

22 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

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

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

22 Jul 2024 00:00 | Published by a

Budget Responsibility Bill published

The UK government has published a new Bill designed to ensure that announcements of ‘fiscally significant measures’ are subject to an independent assessment from the OBR.

19 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

Agent update: Issue 121

HMRC has published Agent Update issue 121 (17 July 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Land transaction tax reliefs: summary report on consultation responses

The Welsh Government has published a report summarising the responses to the public consultation on land transaction tax reliefs.

18 Jul 2024 00:00 | Published by a

King’s Speech 2024: highlights

Opening the 2024–25 Parliamentary session on 17 July 2024, the King’s Speech set out the UK Government's legislative priorities.

17 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

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Non-trading deficits on loan relationships

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Fuel-related payments / mileage payments

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