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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

Employer Bulletin: March 2024

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

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

SI 2024/432 The National Minimum Wage (Amendment) (No. 2) Regulations 2024

These regulations increase the various rates of the NMW from 1 April 2024 and extend the full main hourly rate of the National Living Wage to those aged 21 and over.

28 Mar 2024 00:00 | Published by a Tolley Employment 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

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

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 鈥榮pecial tax sites鈥�, 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 鈥榮pecial tax sites鈥�, 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

SI 2024/357 The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024

These Regulations make changes to the way pension input amounts are calculated for some defined benefit public service pension schemes.

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

SI 2024/377 The Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024

These Regulations make minor amendments to ensure that legislation relating to Class 2 National Insurance Contributions (NICs) and related benefits is consistent with the National Insurance (Reductions in Rates) Act 2023 which removed the liability to pay Class 2 NICs from 6 April 2024.

18 Mar 2024 00:00 | Published by a Tolley Employment 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

SI 2024/356, The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024

These regulations make consequential, transitional and saving provision in connection with the abolition of the lifetime allowance charge and as to the operation of the pension commencement excess lump sum.

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

Finance (No 2) Bill 2024 published

Finance (No 2) Bill was published on 13 March 2024.

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

SI 2024/335 The Authorised Surplus Payments Charge (Variation of Rate) Order 2024

These Regulations reduce the rate of the authorised surplus payments charge from 35% to 25% with effect from 6 April 2024.

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

SI 2024/305 Income Tax (Pay As You Earn) (Amendment) Regulations 2024

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) with effect from 6 April 2024 to simplify the reporting process for employers in respect of salary advances made to employees.

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

SI 2024/308 The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

These regulations remove most payments made by landlords to tenants from the scope of the Construction Industry Scheme (CIS), and make sure minor VAT compliance failures will not result in gross payment status (GPS) refusal or removal.

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

Weekly Roundup HMRC Manuals: 11 March 2024

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

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

National Insurance Contributions (Reduction in Rates) (No.2) Bill published

The government has published the National Insurance Contributions (Reduction in Rates) (No.2) Bill.

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

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