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New HMRC CIS301 postal form to register as a sole trader subcontractor

HMRC has published a new CIS301 postal form to register as a sole trader subcontractor with payment under deduction.

27 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

EU approves extension of EIS and VCT

The European Commission has approved the Government’s extension of the Enterprise Investment Scheme (EIS) and the Venture Capital Trust scheme (VCT) until 2035.

27 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Company cars: advisory fuel rates from 1 September 2024

HMRC has published revised advisory fuel rates for company cars which apply from 1 September 2024.

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

Agent Update: Issue 122

HMRC has published Agent Update issue 122 (21 August 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Gibraltar-UK social security agreement enters into force

The Gibraltar-UK social security agreement entered into force on 1 June 2024.

21 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

Guidance on giving evidence from abroad in UK court or tribunal cases updated

The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case.

21 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Notifying HMRC of employees’ hours worked

The ATT has shared an update on the planned requirement for employers to provide detailed employees' hours data.

19 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 19 August 2024

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

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

Updated HMRC guidance on paying a tax bill

HMRC has updated its guidance on ‘What will happen if you don’t pay your tax bill’.

16 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: August 2024

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

14 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

Tribunal Procedure Committee consultation on changes to procedure rules for the First-tier Tribunal (Tax Chamber)

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

13 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 12 August 2024

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

12 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Pensions schemes newsletter 161 — August 2024

HMRC has published Pensions schemes newsletter 161 for August 2024.

07 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC cuts late-payment and repayment interest rates

HMRC is reducing the late-payment interest rate to 7.5% and the repayment rate to 4% from 20 August 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 12 August.

06 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 5 August 2024

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

05 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Changes to the taxation of non-UK domiciled individuals: Summer engagement

HMRC has published a document outlining their ongoing engagement plans regarding the changes to the taxation of non-UK domiciled individuals.

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

National Minimum Wage and National Living Wage: updated Low Pay Commission remit 2024

The Government has published a new policy paper on its remit to the Low Pay Commission (LPC) outlining areas to consider when recommending the National Minimum Wage and National Living Wage.

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

New HMRC form CA8454

HMRC has replaced and updated the existing form

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

Employment Related Securities Bulletin 56

HMRC has published Employment Related Securities (ERS) Bulletin 56.

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

The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) and Social Security amendment Regulations 2024

Two sets of regulations have been issued to exempt certain compensation payments made to postmasters affected by the Horizon scandal from income tax, capital gains tax, corporation tax and Class 1 NICs, and to provide relief from inheritance tax.

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

Popular Articles

Gifts out of surplus income

Gifts out of surplus incomeA valuable exemption from inheritance tax (IHT) applies to gifts out of surplus income. This exemption applies only to lifetime gifts and is therefore a key part of lifetime planning. The exemption applies to both outright gifts and gifts into trust. Gifts which meet the

14 Jul 2020 11:48 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more