³ÉÈËÓ°Òô

The ATT report that HMRC has decided to continue to make the PPDCGT paper form available to download online.

HMRC has published Agent Update issue 115 (20 December 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has updated its guidance on rates and thresholds for employers for 2023-24.

These Regulations make provision relating to exempting pension schemes from certain information disclosure requirements and amending regulations relating to the verification of information.

This Order designates the Customs Site No 3 Liverpool as a customs free zone and appoints Colloids Limited as the responsible authority.

The Scottish Government published its 2024-25 Budget on 19 December 2023.

National Insurance Contributions (Reduction in Rates) Act 2023 received Royal Assent on 18 December 2023.

The Welsh Government published its draft Budget proposals for 2024-25 on 19 December 2023.

The OECD has released further technical guidance to assist governments with implementation of the global minimum tax under Pillar Two and a statement on the timeline of the Multilateral Convention (MLC) under Pillar One.

HMRC has updated its various new online guidance on the DIY housebuilder's scheme to make clear that supporting VAT invoices behind a refund claim must show the date of issue.

18 December 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has updated its guidance on tax relief and exemption for woodlands.

Details of updates to HMRC import, export and customs guidance for the period from 11 December 2023 to 18 December 2023.

These regulations grant an exemption from income tax for certain non-residents attending the World Athletics Indoor Championships in Glasgow in March 2024.

HMRC has published responses to its December 2022 consultation on the VAT treatment of fund management.

These regulations clarify in law  that domestic politically exposed persons (PEPs should be subject to a lesser extent of enhanced customer due diligence by firms regulated under the money laundering regulations (MLRs) in the absence of other risk factors.

HMRC is contacting taxpayers it suspects may have undisclosed tax liabilities, following a further review of data released in the Pandora Papers.

The OECD/G20 Inclusive Framework on BEPS has released the latest peer review assessments for 131 jurisdictions in relation to the compulsory spontaneous exchange of information on tax rulings.

The VAT fuel scale charge as it applies in Northern Ireland is to be extended for a further three years, under the operation of the Northern Ireland Protocol.