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The Chancellor’s Budget on 30 October 2024 will increase employer NICs, raise the main rates of CGT, initiate reform of the tax treatment of carried interest, and confirmed the replacement of the remittance basis regime and removal of the VAT exemption for private school fees. Some of the smaller announcements were of equal interest, including extending mandation of Making Tax Digital for Income Tax and increasing the HMRC late-payment interest rate.

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

The CIOT has published its response to the Tribunal Procedure Committee consultation on possible changes to the procedure rules concerning the provision of written reasons for decisions and other case management measures.

HMRC has published issue 124 of Agent Update.

HMRC has published Pensions schemes newsletter 163 for October 2024.

Spotlight 66 warns about a tax avoidance scheme called ‘The Partnership Model’ being marketed to avoid payment of tax and national insurance contributions.

Following publication of the Employment Rights Bill the government has published four consultations.

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

HMRC has published a new GAAR Advisory Panel opinion on reward through creation and sale of a pension obligation with consideration paid to the owner of the pension obligation.

These regulations designate special tax sites in the Celtic Freeport and other areas of Wales that the Treasury consider to be connected to Celtic Freeport.

HMRC has updated its recent briefing that sets out the new process for claiming PAYE employment expenses that came into effect on 14 October 2024.

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

These regulations bring section 1 of the Budget Responsibility Act into force.

HMRC has published Employment Related Securities Bulletin 57.

The Government have published the Employment Rights Bill which introduces a range of reforms to workers' rights across the UK.

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

SI 2024/1008: All provisions of the Seafarers’ Wages Act 2023 (SWA 2023) come into force on 1 December 2024.

HMRC has updated its P87 guidance notes regarding claims for employment expenses.

HMRC have updated their guidance for employers on enterprise management incentives (EMIs).

HMRC have updated their guidance for employers on employment related securities.