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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 Welsh Government has launched a consultation on proposed changes to land transaction tax relief (LTT) reliefs in Wales. These include proposals to abolish land transaction tax multiple dwellings relief (MDR).

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.

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

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

HMRC has published an update to its 2024-2025 guide to PAYE and National Insurance contributions.

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

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.

HMRC has published Pensions Schemes Newsletter 158 for April 2024.

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the eighth commencement regulations to be made under the Act.

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

This Order is made to provide for an increase in the rates of various benefits, including carer’s allowance, attendance allowance, disability living allowance, industrial injuries disablement benefit, industrial death benefit, severe disablement allowance, and personal independence payment.

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

These Regulations allow the Registrar to impose a financial penalty on a person if satisfied beyond reasonable doubt that they have committed misconduct amounting to a relevant offence under the Companies Act 2006.

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

Abstract: HMRC has published the March 2024 edition of the Pensions Schemes Newsletter.

This Order makes various amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013.

These Regulations are made to provide that 6 April 2024 is the appointed day on which Schedules 24–27 come into force for income tax and capital gains tax for the purposes of failures by eligible volunteers in relation to returns required to be made and tax payable by persons other than trustees or partnerships