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Weekly Roundup HMRC Manuals: 13 January 2025

13 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

13 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT Finance Bill Technical submission on the non-domicile and remittance basis changes

The CIOT has submitted a response to the draft legislation concerning the changes for the non-domicile and remittance regime. It has also issued a briefing on the National Insurance Contributions (Secondary Class 1 Contributions) Bill 2024.

07 Jan 2025 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 6 January 2025

6 January 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

06 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

HM Courts & Tribunals Service updates guideline hourly rates for costs for 2025

HM Courts & Tribunals Service has revised the guideline hourly rates effective from 1 January 2025.

03 Jan 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC briefing: Evidence required to claim PAYE (P87) employment expenses

HMRC has published a briefing which sets out the new process for claiming PAYE employment expenses.

23 Dec 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC Stakeholder Digest: 19 December 2024

HMRC has published its latest Stakeholder Digest (19 December 2024), providing updates and reminders relevant to UK tax practitioners.

23 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill 2025 update: Public Bill Committee to begin in January

The Public Bill Committee is expected to begin scrutiny of the Finance Bill on 28 January 2025. Comments on the Bill are invited before then, and revised explanatory notes have been issued to cover the Government’s proposed Pillar 2 amendments.

20 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: Issue 126

HMRC has published Issue 126 of the Agent Update.

20 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill 2025 roundup – 19 December 2024

The UK Government has put forward two sets of amendments to Finance Bill 2025.

19 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

OECD Peer review on exchange information on tax rulings

The OECD/G20 Inclusive Framework on BEPS has released the latest peer review assessments for 136 jurisdictions in relation to the spontaneous exchange of information on tax rulings.

19 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

National Insurance Contributions (Secondary Class 1 Contributions) Bill has third reading

The NICs (Secondary Class 1 Contributions) Bill has passed its House of Commons stages without amendment.

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

SI 2024/1349 The Van Benefit and Car and Van Fuel Benefit Order 2024

SI 2024/1349: Amendments are made to sections 150(1), 155(1B)(b), and 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (the Act). This Order comes into force on 6 April 2025.

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

Chancellor commissions Spring Forecast on 26 March 2025

The Chancellor of the Exchequer, Rachel Reeves has confirmed the Spring forecast will take place on Wednesday 26 March 2025.

17 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 16 December 2024

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

16 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT and ICAEW report – Tackling HMRC’s customer service challenge

The CIOT and ICAEW have published a report addressing HMRC’s customer service challenges, setting out ten recommendations for improvements.

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

Weekly Roundup HMRC Manuals: 9 December 2024

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

09 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/1286 The Designation of Special Tax Sites (Anglesey Freeport) Regulations 2024

These Regulations are made to designate the special tax sites within, or connected to, a freeport in which certain tax reliefs are available (known as special tax sites).

06 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

Pensions schemes newsletter 165 — December 2024

HM Revenue and Customs (HMRC) has published Pensions schemes newsletter 165 for December 2024.

06 Dec 2024 00:00 | Published by a Tolley Employment Tax expert

Employer Bulletin: December 2024

HMRC has published the December 2024 issue of the Employer Bulletin providing the latest information on payroll-related topics for employers and agents

05 Dec 2024 00:00 | Published by a Tolley Employment Tax expert

Scottish Budget delivered in Scottish Parliament

The Scottish Finance Secretary Shona Robison delivered the Scottish Budget on Wednesday 4 December 2024.

04 Dec 2024 00:00 | Published by a Tolley Corporation Tax expert

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Company cars

Company carsIntroductionCompany cars are one of the most common taxable benefits. The rules for calculating the benefit are complex, and the reporting requirements are more onerous than most benefits. Company cars are covered by very specific legislation. Detailed guidance on each of the following

14 Jul 2020 11:15 | Produced by Tolley Read more Read more

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more

VAT registration ― artificial separation of business activities (disaggregation)

VAT registration ― artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration ― compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more