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Weekly Roundup HMRC Manuals: 26 February 2024

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

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

Pension schemes newsletter 156 ― February 2024

HMRC has published pension schemes newsletter 156.

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

SI 2024/187 The Social Security (Contributions) (Amendment) Regulations 2024

These Regulations amend SI 2001/1004 to disregard from earnings three compensation schemes in order to exempt them from Class 1 National Insurance Contributions (NICs).

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

CIOT response: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

The CIOT has responded to HMRC’s consultation on calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

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

Company cars: advisory fuel rates from 1 March 2024

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

23 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 22 February 2024

HMRC’s latest Digest (22 February 2024) provides short updates on various topics, including changes to the R40 repayment claim form, P87 form, changes to reporting income from self-employment and partnership.

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

Finance Act 2024 received Royal Assent on 22 February 2024

Royal Assent to the Finance Act was notified in the House of Lords on 22 February 2024

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

SI 2024/176 The Tax Credits (Miscellaneous Amendments) Regulations 2024

These Regulations amend several statutory instruments in relation to tax credits and child benefit.

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

Agent update: issue 117

HMRC has published Agent Update issue 117 (21 February 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

HMRC's further update on Double Cab Pick Up guidance

HMRC has further updated its guidance on the tax treatment of Double Cab Pick Ups.

20 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 19 February 2024

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

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

Call for evidence: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards

HMRC has launched a consultation to welcome views on how a range of topics relating to HMRC’s enquiry and assessment powers, penalties, and safeguards could be reformed.

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

Updated Employer Bulletin: February 2024

HMRC has updated its bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.

16 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

Lifetime allowance guidance newsletter — February 2024

HMRC has published the February 2024 Lifetime allowance newsletter to update stakeholders on the latest news for pension schemes.

15 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC guidance: Employer guides for PAYE and national insurance contributions

HMRC has published the latest versions of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5), and of its further guidance for employers on PAYE and National Insurance contributions (CWG2), the latter to be used from 6 April 2024.

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

Weekly Roundup HMRC Manuals: 12 February 2024

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

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

Finance Bill 2024: Lords Bill published

Finance Bill 2024 has cleared all House of Commons stages and will next move to the House of Lords. The Lords version of the Bill is now available.

08 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated pension schemes newsletter 155 ― January 2024

HMRC has updated its recently published pension schemes newsletter.

08 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

Rates and thresholds for employers 2024-2025

HMRC has published the rates and thresholds for employers for 2024-25.

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

Employment Related Securities Bulletin 54

HMRC has published Employment Related Securities (ERS) Bulletin 54.

06 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

Popular Articles

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Fuel-related payments / mileage payments

Fuel-related payments / mileage paymentsIntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and mileage payments. If an employer does not reimburse these amounts, then the employee will be

14 Jul 2020 11:46 | Produced by Tolley in association with Philip Rutherford Read more Read more