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Weekly Roundup HMRC Manuals: 15 April 2024

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

15 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Abolition of the FHL regime: CIOT supports statutory test on trading vs investment

The CIOT has submitted views on the UK government’s proposal to abolish the furnished holiday lettings tax regime from April 2025.

12 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Weekly Roundup HMRC Manuals: 8 April 2024

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

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

HMRC issues new guidance on penalties for MTD volunteers

HMRC has published new guidance on the late-filing and late-payment penalties which will apply for those who sign up to Making Tax Digital for Income Tax Self-Assessment on a voluntary basis.

05 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC Stakeholder Digest: 3 April 2024

HMRC has published its latest Stakeholder Digest (3 April 2024).

04 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC directions: Company tax returns with a creative industry tax relief claim

These Regulations provide directions under the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (

03 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Consultation: Draft regulations: the Co-ownership Contractual Schemes (Tax) Regulations 2024

HMRC has launched a technical consultation on draft regulations which set out the proposed tax treatment of the Reserved Investor Fund (RIF).

03 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 2 April 2024

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

02 Apr 2024 00:00 | Published by a Tolley Corporation Tax expert

Consultation response: Research and Development tax reliefs draft guidance

HMRC has published the response to the consultation on draft guidance on the R&D new contracting out rules and overseas restrictions.

28 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

Consultation on additional tax relief for visual effects costs

The Government has opened a consultation on the 5% increase in Audio-Visual Expenditure Credit and removal of the 80% cap on qualifying expenditure, for visual effects costs.

28 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 25 March 2024

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

25 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

Agent update: issue 118

HMRC has published Agent Update issue 118 (20 March 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

National Insurance Contributions (Reduction in Rates) Act 2024

The National Insurance Contributions (Reduction in Rates) Act 2024 has received Royal Assent.

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

New HMRC guidance on full expensing and 50% first year allowances

HMRC has issued two new guidance pages on full expensing and 50% first year allowances for companies.

20 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC reverses decision to cut taxpayer helplines

HMRC has confirmed that proposals to reduce the availability of several taxpayer helplines have been put on hold.

20 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

Research & development: Updated HMRC guidance

HMRC has published updated guidance to reflect the revised R&D regime for accounting periods beginning on or after 1 April 2024

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

SI 2024/383 The Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024

These Regulations are made to designate areas, known as â€special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

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

SI 2024/380 The Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024

These Regulations are made to designate areas, known as â€special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001.

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

Weekly Roundup HMRC Manuals: 18 March 2024

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

18 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

Draft legislation: Improving the data HMRC collects from its customers

HMRC is consulting on two draft Statutory Instruments which, under powers introduced in

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

Popular Articles

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway 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

UK VAT invoice requirements

UK VAT invoice requirementsThis guidance note provides details of the information that must be shown on a valid tax invoice. Businesses supplying goods and services that are liable to the standard or reduced rate of VAT are required to issue a tax invoice to another VAT registered person.If the

14 Jul 2020 13:46 | Produced by Tolley Read more Read more