³ÉÈËÓ°Òô

The National Audit Office (NAO) has published a report that examines the extent to which HMRC is well-placed to provide the services that taxpayers need within its planned resources.

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

The CIOT has published its respons to the HMRC call for evidence on the Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards.

The CIOT has commented on the draft legislation on improving the data HMRC collects from its customers.

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

HMRC has published its latest Stakeholder Digest (1 May 2024)

These Regulations extend the applicable sunset date for special tax sites.

HMRC has updated the guidance on ‘Making Tax Digital volunteers and penalties’ regarding Time To Pay arrangements.

The ATT reports that some voluntary payments of Class 2 NICs are unexpectedly being refunded.

HMRC has launched a new online service allowing taxpayers to check and fill any gaps in their NICs record.

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

HMRC has updated the guidance page on signing up for Making Tax Digital (MTD) for income tax to provide details of the new sign up service.

These Regulations amend the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (SI 2009/2971) which make provision for the tax consequences of transfers of business by mutual societies.

SI 2024/544: These Regulations are made to amend the International Tax Compliance Regulations 2015, SI 2015/878. This is to provide that the arrangements covered by SI 2015/878 will now be specified in a notice published by the Commissioners

These Regulations provide an exemption from UK income tax for certain non-resident individuals who have been accredited by the Union of European Football Associations (UEFA) in respect of their involvement with the 2024 UEFA Champions League Final, to be played at Wembley Stadium, London on 1 June 2024.

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

HMRC has issued a new guidance manual for sole traders, landlords and agents who volunteer to use and test Making Tax Digital (MTD) for Income Tax.

At Tax Administration and Maintenance Day on 18 April 2024, the UK government launched consultations on the impact of the Uber VAT decisions and a new administrative requirement for employers in freeport and investment zone tax sites, committed to publishing further detail on options to tackle umbrella company non-compliance, and set out its intention to consult on VAT relief for low-value goods donated to charity.

HMRC has published agent update: issue 119 (17 April 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The CIOT has advised that, following continued risking of the Pandora Papers data, a further tranche of letters is being issued by HMRC to some wealthy individuals from the week commencing 8 April 2024, and they will include an extended response period of 60 days.