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Certain provisions of the Economic Crime and Corporate Transparency Act 2023 (the Act) relating to civil recovery of cryptoassets in Scotland come into force on 7 November 2024 and the offence of failing to prevent fraud across the UK on 1 September 2025.

HMRC has published new guidance on the furnished holiday lettings tax regime abolition.

HMRC has updated its guidance for partnerships on using the calculator to work out transition profit.

HMRC has updated its guidance on receiving income tax or PAYE repayments on behalf of others.

HMRC has updated its guidance on working out basis period reform transition profit

HMRC has published its latest Pension scheme newsletter (October 2024).

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

HMRC has published new guidance on applying for statutory clearance.

The Chancellor’s Budget on 30 October 2024 will increase employer NICs, raise the main rates of CGT, initiate reform of the tax treatment of carried interest, and confirmed the replacement of the remittance basis regime and removal of the VAT exemption for private school fees. Some of the smaller announcements were of equal interest, including extending mandation of Making Tax Digital for Income Tax and increasing the HMRC late-payment interest rate.

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

The CIOT has published its response to the Tribunal Procedure Committee consultation on possible changes to the procedure rules concerning the provision of written reasons for decisions and other case management measures.

HMRC has published issue 124 of Agent Update.

HMRC has published Pensions schemes newsletter 163 for October 2024.

HMRC has published new guidance for taxpayers on how to check if they need to tell HMRC about rental income, including a tool.

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

These regulations make consequential amendments to legislation in Great Britain and Northern Ireland to reflect the introduction of Pension Age Disability Payment (PADP) which will replace Attendance Allowance (AA) in Scotland.

HMRC has updated its recent briefing that sets out the new process for claiming PAYE employment expenses that came into effect on 14 October 2024.

HMRC have launched a new interactive Making Tax Digital for income tax (MTD ITSA) tool.

These regulations bring section 1 of the Budget Responsibility Act into force.

The Individual Savings Account (Amendment) (No 2) Regulations 2024 (SI 2024/1022) and the Child Trust Funds (Amendment) (No 2) Regulations 2024 (SI 2024/1023) allow fractional interests in an ISA and CTF.