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Weekly Roundup HMRC Manuals: 19 August 2024

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

19 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on paying a tax bill

HMRC has updated its guidance on ‘What will happen if you don’t pay your tax bill’.

16 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: August 2024

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

14 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

Tribunal Procedure Committee consultation on changes to procedure rules for the First-tier Tribunal (Tax Chamber)

The Tribunal Procedure Committee seeks views on potential amendments relating to the issue of full decisions.

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

Weekly Roundup HMRC Manuals: 12 August 2024

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

12 Aug 2024 00:00 | Published by a Tolley Corporation Tax expert

Pensions schemes newsletter 161 — August 2024

HMRC has published Pensions schemes newsletter 161 for August 2024.

07 Aug 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC cuts late-payment and repayment interest rates

HMRC is reducing the late-payment interest rate to 7.5% and the repayment rate to 4% from 20 August 2024 for most taxes and payments. Interest on quarterly instalment payments of corporation tax will also be reduced from 12 August.

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

Weekly Roundup HMRC Manuals: 5 August 2024

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

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

Changes to the taxation of non-UK domiciled individuals: Summer engagement

HMRC has published a document outlining their ongoing engagement plans regarding the changes to the taxation of non-UK domiciled individuals.

31 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

National Minimum Wage and National Living Wage: updated Low Pay Commission remit 2024

The Government has published a new policy paper on its remit to the Low Pay Commission (LPC) outlining areas to consider when recommending the National Minimum Wage and National Living Wage.

31 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

New HMRC form CA8454

HMRC has replaced and updated the existing form

31 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

Employment Related Securities Bulletin 56

HMRC has published Employment Related Securities (ERS) Bulletin 56.

30 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

The Horizon Convictions Redress Scheme and Horizon Shortfall Scheme Fixed Sum Award (Tax Exemptions and Relief) and Social Security amendment Regulations 2024

Two sets of regulations have been issued to exempt certain compensation payments made to postmasters affected by the Horizon scandal from income tax, capital gains tax, corporation tax and Class 1 NICs, and to provide relief from inheritance tax.

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

Weekly Roundup HMRC Manuals: 29 July 2024

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

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

Autumn Budget date announced

The Autumn Budget will be on 30 October 2024. The Government has also published some tax documents.

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

The Employment (Allocation of Tips) Regulations 2024

Two sets of regulations have been introduced which bring into force the Employment (Allocation of Tips) Act 2023, ss 1-8, 10-12 and also bring into effect the statutory Code of Practice on Fair and Transparent Distribution of Tips.

29 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

Simple assessment guide for pensioners

HMRC has produced information for use by stakeholders to communicate with pensioners about simple assessments.

26 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

ATT discuss priorities for the tax system with the Exchequer Secretary to the Treasury

The Association of Taxation Technicians (ATT) has met with James Murray MP, the Exchequer Secretary to the Treasury, to discuss priorities for reforms to the tax system and how it can support economic growth.

25 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

New guidance on the publication of decisions in the Upper Tribunal (Tax and Chancery Chamber)

New guidance has been issued as to when substantive, interlocutory and permission to appeal decisions of the Upper Tribunal (Tax and Chancery Chamber) will and will not be published.

24 Jul 2024 00:00 | Published by a Tolley Corporation Tax expert

ATT calls for HMRC to clarify workplace nursery tax rules

The Association of Taxation Technicians (ATT) has urged HMRC to clarify the rules around the tax exemption for workplace nursery benefit schemes after some promoters incorrectly promised tax breaks for those buying childcare places.

24 Jul 2024 00:00 | Published by a Tolley Employment Tax expert

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Taxation of dividend income

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What are connected companies for loan relationship purposes ― practical approach

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