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

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

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

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

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.

HMRC has published a memorandum of understanding (MOU) concerning mutual agreement procedure under the 2018 Isle of Man-United Kingdom income and capital gains tax agreement.

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

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 its latest Stakeholder Digest (3 April 2024).

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

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

HMRC has published the response to the consultation on draft guidance on the R&D new contracting out rules and overseas restrictions.

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.

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

These Regulations make amendments to primary and secondary legislation which are consequent on, or supplement certain provisions of, the Economic Crime and Corporate Transparency Act 2023 (2023 Act).