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The Scottish Parliament has approved the 2024-25 Scottish Budget.

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

HMRC has published pension schemes newsletter 156.

These Regulations amend SI 2001/1004 to disregard from earnings three compensation schemes in order to exempt them from Class 1 National Insurance Contributions (NICs).

The CIOT has responded to HMRC’s consultation on calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

HMRC has published revised advisory fuel rates for company cars which apply from 1 March 2024.

HMRC’s latest Digest (22 February 2024) provides short updates on various topics, including changes to the R40 repayment claim form, P87 form, changes to reporting income from self-employment and partnership.

Royal Assent to the Finance Act was notified in the House of Lords on 22 February 2024

These Regulations amend several statutory instruments in relation to tax credits and child benefit.

HMRC has published Agent Update issue 117 (21 February 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 further updated its guidance on the tax treatment of Double Cab Pick Ups.

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

HMRC has launched a consultation to welcome views on how a range of topics relating to HMRC’s enquiry and assessment powers, penalties, and safeguards could be reformed.

HMRC has updated its bi-monthly magazine for employers and agents that gives up-to-date information on payroll topics.

HMRC has published the February 2024 Lifetime allowance newsletter to update stakeholders on the latest news for pension schemes.

HMRC has published the latest versions of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5), and of its further guidance for employers on PAYE and National Insurance contributions (CWG2), the latter to be used from 6 April 2024.

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

Finance Bill 2024 has cleared all House of Commons stages and will next move to the House of Lords. The Lords version of the Bill is now available.

HMRC has updated its recently published pension schemes newsletter.

HMRC has published the rates and thresholds for employers for 2024-25.