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Tax announcements at Autumn Statement must be given legal effect through a Finance Bill, which is introduced by Ways and Means Resolutions, which must be approved by the House of Commons. These were published on 22 November 2023 but have not yet been passed.

Autumn Statement 2023 provided a full package of tax measures, many of which had been pre-announced. New items included cuts to both employee and self-employed NICs and permanent ‘full expensing’ for companies.

20 November 2023 - 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 late filing penalties, late payment penalties and interest charges.

The CIOT has sent a proactive submission to HMRC on residential property developer tax (RPDT) just and reasonable apportionment and other uncertainties.

HMRC has published Agent Update issue 114 (15 November 2023) 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 new guidelines on qualifying Research and Development (R&D) for tax purposes.

13 November 2023 - 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 paying tax with deposits.

The CIOT has sent a letter to HMRC seeking confirmation of their understanding in relation to the commencement of the new UK/Luxembourg double tax treaty which was signed on 7 June 2022.

6 November 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

HMRC has responded to the CIOT’s comments on the draft Finance Bill 2023-24 legislation on ‘Dealing with promoters of tax avoidance’.

Scottish government ministers have announced that the Scottish Budget will be presented to Parliament on 19 December 2023.

HMRC has published new basic guidelines on revised procedural requirements for tax agents claiming certain repayments of tax (in nominee capacity) from February 2024.

HMRC has launched a consultation on draft regulations which will introduce interest charges on the late payment of Electronic Sales Suppression penalties.

HM Treasury (HMT) has published the government’s response to its February 2023 consultation on a future financial services regulatory regime for cryptoassets. The government has confirmed its final proposals for cryptoasset regulation in the UK, including its intention to bring a number of cryptoasset activities into the regulatory perimeter for financial services for the first time. HMT has also published the government’s response to its consultation on managing the failure of systemic digital settlement asset (including stablecoin) firms by applying a modified Financial Market Infrastructure Special Administration Regime (FMI SAR) to such firms, and an update on the government’s policy concerning the regulation of fiat-backed stablecoins.

The CIOT has responded to the House of Lords Economic Affairs Finance Bill Sub-Committee call for evidence on four areas covered by the draft legislation for the next Finance Bill.

30 October 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

The Economic Crime and Corporate Transparency Act 2023 has received Royal Assent.

HMRC has published a new factsheet which provides information on the use of third party information notices for promoters of tax avoidance schemes (POTAS).