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HMRC鈥檚 latest Digest (30 January 2024) provides short updates on various topics, including an enforcement notice on misleading repayment agent adverts and changes to paternity leave and pay from 8 March 2024.

HMRC has launched a consultation on draft regulations to update existing regulations on the use of trade losses for corporation tax purposes in the event of transfers of business by building societies.

The OECD has released the Forum on Tax Administration's International Compliance Assurance Program (ICAP)鈥檚 first set of data for multilateral risk assessments of participating MNE groups, covering cases completed by October 2023. It reports that 40 percent of the groups had low-risk assessments regarding key transfer pricing risk areas.

HMRC has launched a technical consultation seeking views on draft regulations to make changes to the calculation of pension input in a legacy public service pension scheme against the Annual Allowance.

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

The UK government has put forward amendments to Finance Bill 2024 provisions on R&D, the creative sector tax reliefs and the electricity generator levy, to be considered at Report Stage on 5 February 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.

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

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Legislation has been included in Finance Bill 2024, clause 17 to give HMRC the power to make regulations to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules. HMRC has now published draft regulations for consultation.

These Regulations specify the conditions that must be met in order for a payment to fall within the definition of an 鈥榓ccommodation allowance鈥� for the purposes of

These Regulations are made to amend the National Minimum Wage Regulations 2015,

HMRC has updated Notice 700/2 on VAT groups with changes relating to late payment and submission penalties and the group application process.

The UK Supreme Court (UKSC) has published a practice note issued by President of the Supreme Court and Chairman of the Judicial Committee, Lord Reed, on 22 January 2024, in respect of the UKSC and Judicial Committee of the Privy Council (JCPC). Lord Reed has noted that the UKSC and JCPC have made substantive changes in the UKSC and JCPC Practice Direction (PD) 3 on applications for permission to appeal; JCPC PD 4 on notice of appeal; UKSC and JCPC PD 6 on the appeal hearing; and UKSC and JCPC PD 7 on applications, documents, forms and order. These changes are effective from 22 January 2024.

HMRC has published pension schemes newsletter 155.

HMRC has published new guidance on when and how to appeal against a penalty for late filing or late payments.

These Regulations designate areas in Humber as freeport tax site with effect from 13 February 2024.

The OECD has published the comments received from the public on the proposed changes to the Commentary on Article 5 of the OECD Model Tax Convention and its application to extractible natural resources.

HMRC has updated its guidance on claiming museums and galleries exhibition tax relief for corporation tax to reflect the changes being introduced in Finance Bill 2024 from 1 April 2024.

These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine 鈥淗igh-Risk Third Countries鈥� (鈥淗RTCs鈥�) as those countries identified by the Financial Action Task Force ("FATF鈥�) in the lists the FATF publish from time to time, as 鈥淗igh-Risk Jurisdictions Subject to a Call for Action鈥� and 鈥淛urisdictions Under Increased Monitoring鈥�.