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Weekly roundup of HMRC import, export and customs guidance: 11 November 2024

Details of updates to HMRC import, export and customs guidance for the period from 29 October to 11 November 2024.

11 Nov 2024 00:00 | Published by a

Tax news roundup: 11 November 2024

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

11 Nov 2024 00:00 | Published by a

Bonus rates for SAYE share option schemes

HMRC has updated its bonus rates for SAYE Share Option Schemes

08 Nov 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC guidance: Patent box computations

HMRC have published Guidelines for Compliance for qualifying companies who have elected into the Patent Box tax treatment.

08 Nov 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC guidance: Apprenticeship Levy and Employment Allowance

HMRC have published Guidelines for Compliance for employers reporting their Apprenticeship Levy liability and claiming Employment Allowance

08 Nov 2024 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance on let property campaign

HMRC has updated its guidance on Let property campaign: your guide to making a disclosure.

07 Nov 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

SI 2024/ 1108 Economic Crime and Corporate Transparency Act 2023 (Commencement No 3) Regulations 2024

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.

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

New HMRC guidance on furnished holiday lettings tax regime abolition

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

07 Nov 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Change to updated HMRC guidance on basis period reform

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

06 Nov 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

2024/1082 Platform Operators (Due Diligence and Reporting Requirements) (Amendment) Regulations 2024

Amendments are made to the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023, SI 2023/817 to ensure that, where there is a UK platform operator, information about sellers who are resident in the UK must be reported to HMRC. They also remove regulation 10 to remove the proportional reduction of thresholds for reporting in cases where the seller is registered on the platform for only part of a reportable period.

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

Tax news roundup: 4 November 2024

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

04 Nov 2024 00:00 | Published by a

Updated HMRC guidance: Receive Income Tax or PAYE repayments on behalf of others

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

04 Nov 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on basis period reform

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

04 Nov 2024 00:00 | Published by a Tolley Owner-Managed Businesses expert

Updated and new HMRC guidance on R&D

HMRC has published three new guidance pages and updated one other on research and development (R&D).

04 Nov 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Pension scheme newsletter 164: October 2024

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

04 Nov 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 4 November 2024

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

04 Nov 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on basis period reform

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

01 Nov 2024 00:00 | Published by a

Updated and new HMRC guidance on R&D

HMRC has published three new guidance pages and updated one other on research and development (R&D).

01 Nov 2024 00:00 | Published by a

Updated HMRC guidance: Receive Income Tax or PAYE repayments on behalf of others

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

31 Oct 2024 00:00 | Published by a

New HMRC guidance on sending VAT Returns when exempt from Making Tax Digital for VAT

HMRC has published new guidance on how to send VAT Returns when exempt from Making Tax Digital for VAT.

31 Oct 2024 00:00 | Published by a Tolley Value Added Tax expert

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Real estate investment trusts (REITs)

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Self assessment ― amendments and corrections

Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the

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Temporary differences

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14 Jul 2020 13:49 | Produced by Tolley in association with Malcolm Greenbaum Read more Read more