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These Regulations require claims for the creative sector tax reliefs to be submitted electronically. They also specify the additional information required to be provided by claimant companies in support of any claims for the creative sector tax reliefs.

These Regulations amend SI 2022/255 to clarify two areas of the Regulations.

The Regulations make provision in consequence of SI 2024/247 which provide for the annual up-rating of Guardian’s Allowance, amongst other things.

This Order increases the VAT registration and deregistration threshold for taxable supplies.

These Regulations amend the various paternity and adoption leave regulations to make changes to the way in which the statutory entitlement to paternity leave is exercised. They are part of a package of legislative changes to statutory rights to paternity leave and pay.

These Regulations amend the ITEPA 2003, Ch 5, Pt 10 to disregard from earnings two new social security benefit payments in order to exempt them income tax.

HMRC has published responses to its consultation on business rates avoidance and evasion.

The Regulations amend the various maternity, paternity and adoption leave regulations to extend an existing statutory protection from redundancy that currently applies to those employees who are on maternity, adoption or shared parental leave (relevant leave).

The government has published further details of six Investment Zones: Greater Manchester, Liverpool City Region, North East of England, South Yorkshire, and West Midlands and Tees Valley.

The Order fulfils the statutory duty of the Secretary of State to review the rates of social security benefits and provides for the up-rating of certain benefits.

HMRC has published the March 2024 Lifetime allowance newsletter to update stakeholders on the latest news for pension schemes.

These Regulations amend SI 2001/1004 to disregard from earnings two new social security benefit payments in order to exempt them from Class 1 National Insurance Contributions (NICs).

HM Treasury (HMT) has updated its technical note that describes the changes to the taxation of non-UK domiciled individuals applying from 6 April 2025 as announced in the Spring Budget 2024. The Overseas Workday Relief (OWR) section has been updated to clarify that employees who are eligible for OWR in 2023/24 or 2024/25 for their first year since returning to the UK should still be able to claim OWR for the full three years.

HMRC has made several additions and updates to its Stamp Taxes on Shares Manual (STSM) to deal with the changes to the 1.5% SDRT and stamp duty charges and growth market exemption (introduced by sections 19 and 20 of, and

The 6 March 2024 Spring Budget announced a further 2 percentage point cut in NICs for employees and the self-employed, although the income tax thresholds remain frozen. The government is also consulting on potential regulation of the tax advice market.

HMRC has published the outcome of the consultation on draft regulations for Electronic Sales Suppression (ESS).

These Regulations appoint 1 April 2024 for the purposes of commencing the amendments to the Corporation Tax Act 2009 made by Finance Act 2024, Sch 1 except those which relate to assignments and nominations and ancillary provisions for orders and regulations.

HMRC has published a notice setting out information on what businesses need to do if they have opted to register for the Import One Stop Shop (IOSS) Scheme.

These Regulations amend secondary legislation in consequence of the Carer's Leave Act 2023, which makes provision for entitlement to carer’s leave.

These Regulations are the second commencement regulations made under the Economic Crime and Corporate Transparency Act 2023.