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HMRC has published details of a new Online service for employees to claim tax relief for expenses. In addition the reporting and paying of income Tax and Class 1A National Insurance Contributions (NICs) on benefits in kind via payroll software is to be mandated from April 2026

16 January 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 Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

The CIOT has responded to the HMRC’s technical consultation on the proposed amendments of the Construction Industry Scheme (CIS) regulations, which sets out exceptions to VAT compliance obligations to ensure that Gross Payment Status (GPS) is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS.

8 January 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 Lifetime allowance newsletter in December 2023 to update stakeholders on the latest news for pension schemes.

HMRC has updated its guidance on rates and thresholds for employers for 2023-24.

The Scottish Government published its 2024-25 Budget on 19 December 2023.

National Insurance Contributions (Reduction in Rates) Act 2023 received Royal Assent on 18 December 2023.

The Welsh Government published its draft Budget proposals for 2024-25 on 19 December 2023.

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

These regulations clarify in law  that domestic politically exposed persons (PEPs should be subject to a lesser extent of enhanced customer due diligence by firms regulated under the money laundering regulations (MLRs) in the absence of other risk factors.

These regulations amend the Flexible Working Regulations, SI 2014/1398 to provide that the right to make a flexible working application applies from the first day of employment.

HMRC has launched a technical consultation on the proposed amendments to the Construction Industry Scheme (CIS) regulations which set out exceptions to VAT compliance obligations to ensure that Gross Payment Status is not refused or removed for minor errors, and exempt certain payments from landlords to tenants from the scope of the CIS. This consultation closes on 9 January 2024.

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

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

These regulations update the list of high-risk third countries in respect of which the regulated sector needs to apply enhanced due diligence.

HMRC’s latest Digest (1 December 2023) provides short updates on various topics, including Making Tax Digital for Income Tax for Self Assessment (MTD for ITSA), changes for goods moving from the island of Ireland to Great Britain, compliance guidelines for the reformed IR35 and umbrella companies, and an overview of the OECD Pillar 2 Reform of the International Tax Framework.

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

HMRC has published pension schemes newsletter 154.