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Weekly Roundup HMRC Manuals: 10 June 2024

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

10 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT comments: Penalties for Failure to Pay Tax

The CIOT and Low Incomes Tax Reform Group (LITRG) has commented on draft legislation that was recently published by HMRC which would make changes to assessment provisions under the harmonised penalty rules for late payment of tax which initially apply to VAT and ITSA.  The response includes several suggestions for improvement of the legislation.

07 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Practice Direction from the Senior President of Tribunals: Reasons for decisions

A practice direction has been published to outline the principles on the giving of written reasons for decisions in the First-tier Tribunal.

05 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 3 June 2024

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

03 Jun 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Raising standards in the tax advice market - strengthening the regulatory framework and improving registration

The CIOT has responded to the HMRC consultation on Raising standards in the tax advice market - strengthening the regulatory framework and improving registration.

30 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Public Accounts Committee (PAC) inquiry into HMRC customer service

The CIOT has submitted written evidence to the PAC’s inquiry into HMRC customer service.

29 May 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 24 May 2024

HMRC has published its latest Stakeholder Digest (24 May 2024)

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 28 May 2024

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

28 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CC/FS83 - Compliance checks: Corresponding with HMRC electronically

HMRC has published a new factsheet about corresponding with HMRC electronically using email or Dropbox, including the risks involved.

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

Weekly Roundup HMRC Manuals: 20 May 2024

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

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

Agent update: issue 120

HMRC has published Agent Update issue 120 (15 May 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

15 May 2024 18:30 | Published by a Tolley Corporation Tax expert

National Audit Office Report: HMRC customer service

The National Audit Office (NAO) has published a report that examines the extent to which HMRC is well-placed to provide the services that taxpayers need within its planned resources.

15 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 13 May 2024

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

13 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: The Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards

The CIOT has published its respons to the HMRC call for evidence on the Tax Administration Framework Review: enquiry and assessment powers, penalties, safeguards.

10 May 2024 00:00 | Published by a Tolley Corporation Tax expert

CIOT comments: Draft legislation: Improving the data HMRC collects from its customers

The CIOT has commented on the draft legislation on improving the data HMRC collects from its customers.

07 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 7 May 2024

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

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

HMRC Stakeholder Digest: 1 May 2024

HMRC has published its latest Stakeholder Digest (1 May 2024)

02 May 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/574, The Special Tax Sites (Applicable Sunset Date) Regulations 2024

These Regulations extend the applicable sunset date for special tax sites.

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated guidance on penalties for MTD for income tax volunteers

HMRC has updated the guidance on ‘Making Tax Digital volunteers and penalties’ regarding Time To Pay arrangements.

01 May 2024 00:00 | Published by a Tolley Corporation Tax expert

Voluntary Class 2 NICs: agents advised to check for unexpected refunds

The ATT reports that some voluntary payments of Class 2 NICs are unexpectedly being refunded.

30 Apr 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

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