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These draft regulations are intended to allow employers to delay reporting an advance payment of salary (‘salary advance’) made to an employee until payment of the remainder of that salary instalment, where certain conditions are met.

HMRC has published new guidance for agents and individuals on the McCloud public service pensions remedy.

HMRC has formally authorised the online submission of information setting out how an individual’s tax position has changed as a result of the public service pension schemes remedy.

A new Practice Direction requires documents to be submitted to the Upper Tribunal electronically via the Tribunal’s CE-File secure online portal.

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

The CIOT has responded to the Treasury consultation: ‘Reforming anti-money laundering and counter-terrorism financing supervision’.

HMRC has issued a new toolkit intended to help advisers consider whether clients who have used the remittance basis have made taxable remittances.

The CIOT has responded to HMRC’s consultation: ‘Taxation of Employee Ownership Trusts and Employee Benefit Trusts’.

The Government has announced that the War Widow (er)s Recognition payment of £87,500 will be exempt from income tax and National Insurance Contributions

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

HMRC has published Agent Update issue 112 (20 September 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

Pensions (Extension of Automatic Enrolment) Act 2023

The CIOT has commented on the draft Finance Bill 2024 legislation on abolishing the pensions lifetime allowance.

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

These Regulations enable payments to be made to the holders of insurance policies whose entitlements have been reduced following the issuing of a ‘write-down order’ without incurring tax charges.

HMRC has published new guidance on its internal procedures for deciding how tax disputes should be resolved, depending on the particular circumstances of a dispute and how much tax is at stake.

The CIOT has commented on the draft Finance Bill 2024 legislation which will introduce additional information reporting requirements for businesses.

The CIOT has commented on the draft Finance Bill 2024 legislation which introduces a new strict liability criminal offence for a person who, without reasonable excuse, fails to comply with a stop notice issued by HMRC requiring them to stop promoting a tax avoidance scheme.

HMRC has launched a consultation on proposals to allow employers to delay reporting advance payments of salary made to employees.

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