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HMRC has published an update to its 2024-2025 guide to PAYE and National Insurance contributions.

8 April 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 the late-filing and late-payment penalties which will apply for those who sign up to Making Tax Digital for Income Tax Self-Assessment on a voluntary basis.

HMRC has published Pensions Schemes Newsletter 158 for April 2024.

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the eighth commencement regulations to be made under the Act.

HMRC has published its latest Stakeholder Digest (3 April 2024).

This Order is made to provide for an increase in the rates of various benefits, including carer’s allowance, attendance allowance, disability living allowance, industrial injuries disablement benefit, industrial death benefit, severe disablement allowance, and personal independence payment.

HMRC has launched a technical consultation on draft regulations which set out the proposed tax treatment of the Reserved Investor Fund (RIF).

These Regulations allow the Registrar to impose a financial penalty on a person if satisfied beyond reasonable doubt that they have committed misconduct amounting to a relevant offence under the Companies Act 2006.

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

Abstract: HMRC has published the March 2024 edition of the Pensions Schemes Newsletter.

This Order makes various amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013.

These Regulations are made to provide that 6 April 2024 is the appointed day on which Schedules 24–27 come into force for income tax and capital gains tax for the purposes of failures by eligible volunteers in relation to returns required to be made and tax payable by persons other than trustees or partnerships

The Regulations amend the Finance (No. 2) Act 2017, Sections 60 and 61 and Schedule 14 (Digital Reporting and Record-Keeping) (Appointed Day) Regulations 2021 (SI 2021/1079) to postpone the appointed day on which section 60(1) to (3), section 61(1) to (5) of, and Schedule 14 of the Finance (No. 2) Act 2017 come into force.

This Order 2024 updates the qualifying care relief amounts for 2024-25 onwards.

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

These Regulations make amendments to primary and secondary legislation which are consequent on, or supplement certain provisions of, the Economic Crime and Corporate Transparency Act 2023 (2023 Act).

HMRC has published Agent Update issue 118 (20 March 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

The National Insurance Contributions (Reduction in Rates) Act 2024 has received Royal Assent.

HMRC has confirmed that proposals to reduce the availability of several taxpayer helplines have been put on hold.