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The CIOT has submitted a response to the draft legislation concerning the changes for the non-domicile and remittance regime. It has also issued a briefing on the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024.

6 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

HMRC has published a briefing which sets out the new process for claiming PAYE employment expenses.

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government’s proposed Pillar 2 amendments.

HMRC has published Issue 126 of the Agent Update.

The UK Government has put forward two sets of amendments to Finance Bill 2025.

The OECD/G20 Inclusive Framework on BEPS has released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings.

The NICs (Secondary Class 1 Contributions) Bill has passed its House of Commons stages without amendment.

SI 2024/1349: Amendments are made to sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Act). This Order comes into force on 6 April 2025.

The Chancellor of the Exchequer, Rachel Reeves has confirmed the Spring forecast will take place on Wednesday 26 March 2025.

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

The CIOT and ICAEW have published a report addressing HMRC’s customer service challenges, setting out ten recommendations for improvements.

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

These Regulations are made to designate the special tax sites within, or connected to, a freeport in which certain tax reliefs are available (known as special tax sites).

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 165 for December 2024.

HMRC has published the December 2024 issue of the Employer Bulletin providing the latest information on payroll-related topics for employers and agents

The Scottish Finance Secretary Shona Robison delivered the Scottish Budget on Wednesday 4 December 2024.

HMRC has published a new tool to work out pay from an umbrella company.