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Employment Related Securities Bulletin 55

HMRC has published Employment Related Securities (ERS) Bulletin 55.

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

Agent update: issue 120

HMRC has published Agent Update issue 120 (15 May 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

15 May 2024 18:30 | Published by a Tolley Corporation Tax expert

National Audit Office Report: HMRC customer service

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.

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

Draft legislation: The Penalties for Failure to Pay Tax (Assessments) Regulations 2024

HMRC has launched a consultation on the proposed new Penalties for Failure to Pay Tax (

14 May 2024 00:00 | Published by a Tolley Personal Tax expert

Weekly Roundup HMRC Manuals: 13 May 2024

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

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

CIOT response: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards

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

10 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Expenses of voluntary office holders

HMRC has recently shared an update with CIOT on the expenses of voluntary office holders.

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

CIOT comments: Draft legislation: Improving the data HMRC collects from its customers

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

07 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 7 May 2024

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

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

HMRC Stakeholder Digest: 1 May 2024

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

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

SI 2024/574, The Special Tax Sites (Applicable Sunset Date) Regulations 2024

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

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance on penalties for MTD for income tax volunteers

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

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Voluntary Class 2 NICs: agents advised to check for unexpected refunds

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

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

HMRC launches voluntary NICs online checking service

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

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

Weekly Roundup HMRC Manuals: 29 April 2024

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

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

Updated guidance on signing up for MTD for income tax

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.

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

Pensions schemes newsletter 159 — April 2024

HMRC has published Pensions schemes newsletter 159 for April 2024.

26 Apr 2024 00:00 | Published by a Tolley Employment Tax expert

Updated policy paper on changes to taxation of non-UK domiciled individuals

HM Treasury has published details of upcoming listening events on the reform of the tax regime for non-UK domiciled individuals announced at Spring Budget 2024.

24 Apr 2024 00:00 | Published by a Tolley Trusts and Inheritance Tax expert

SI 2024/546 The Major Sporting Events (Income Tax Exemption) (2024 UEFA Champions League Final) Regulations 2024

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.

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

Weekly Roundup HMRC Manuals: 22 April 2024

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

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

Popular Articles

Allowable expenses for property businesses

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SEIS and EIS ― overview

SEIS and EIS ― overviewThe seed enterprise investment scheme (SEIS) and enterprise investment scheme (EIS) are very similar schemes which offer substantial tax incentives to investors in companies which qualify. The tax incentives for SEIS and EIS investments are intended to encourage investment in

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Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

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