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Certain provision of the Finance Act 2024 (FA 2024) came into force on 3 September 2024.

The ATT has submitted a Budget representation recommending four measures to simplify income tax and self-assessment.

HMRC has updated its contact details on disguised remuneration.

The CIOT has published its response to the government's call for evidence on the tax treatment of carried interest.

HMRC has published its latest Stakeholder Digest (29 August 2024).

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

HMRC has updated its Privacy Notice on the examination of business records, Artificial Intelligence (AI) and automated decision-making.

HMRC has published two new postal forms which can be used to register a limited company or a partnership as a subcontractor with payment under deduction.

The minutes of HMRC’s Capital Taxes Liaison Group of 9 April have now been published (following a delay due to the General Election).

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

HMRC has published a new CIS301 postal form to register as a sole trader subcontractor with payment under deduction.

The CIOT has published its response to the consultation on the draft legislation to abolish the furnished holiday lettings (FHL) tax regime.

The European Commission has approved the Government’s extension of the Enterprise Investment Scheme (EIS) and the Venture Capital Trust scheme (VCT) until 2035.

HMRC has published Agent Update issue 122 (21 August 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The Foreign, Commonwealth & Development Office (FCDO) has updated its guidance on giving evidence by video link from abroad in a UK court or tribunal case.

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

HMRC has updated its guidance on ‘What will happen if you don’t pay your tax bill’.

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

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

HMRC is reducing the late-payment interest rate to 7.5% and the repayment rate to 4% from 20 August 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 12 August.