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SI 2024/84 Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order 2024

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

Consultation - Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

Legislation has been included in Finance Bill 2024, clause 17 to give HMRC the power to make regulations to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules. HMRC has now published draft regulations for consultation.

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

SI 2024/76 Income Tax (Accommodation Allowances of Armed Forces) Regulations 2024

These Regulations specify the conditions that must be met in order for a payment to fall within the definition of an ‘accommodation allowance’ for the purposes of

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

SI 2024/75 The National Minimum Wage (Amendment) Regulations 2024

These Regulations are made to amend the National Minimum Wage Regulations 2015,

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

UKSC publishes Practice Note 22 January 2024

The UK Supreme Court (UKSC) has published a practice note issued by President of the Supreme Court and Chairman of the Judicial Committee, Lord Reed, on 22 January 2024, in respect of the UKSC and Judicial Committee of the Privy Council (JCPC). Lord Reed has noted that the UKSC and JCPC have made substantive changes in the UKSC and JCPC Practice Direction (PD) 3 on applications for permission to appeal; JCPC PD 4 on notice of appeal; UKSC and JCPC PD 6 on the appeal hearing; and UKSC and JCPC PD 7 on applications, documents, forms and order. These changes are effective from 22 January 2024.

26 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 155 ― January 2024

HMRC has published pension schemes newsletter 155.

25 Jan 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/71 The Designation of Special Tax Sites (Humber Freeport) Regulations 2024

These Regulations designate areas in Humber as freeport tax site with effect from 13 February 2024.

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

SI 2024/69 The Money Laundering and Terrorist Financing (High-Risk Countries) (Amendment) Regulations

These regulations amend regulation 33(3)(a) of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations, SI 2017/692 to redefine “High-Risk Third Countries” (“HRTCs”) as those countries identified by the Financial Action Task Force ("FATF”) in the lists the FATF publish from time to time, as “High-Risk Jurisdictions Subject to a Call for Action” and “Jurisdictions Under Increased Monitoring”.

23 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 22 January 2024

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

22 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Agent update: issue 116

HMRC has published Agent Update issue 116 (17 January 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

18 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

National Insurance and Social Security: workers moving between the UK and EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland

HMRC has updated its guidance on National Insurance and social security contributions for workers moving between the UK and EU, Gibraltar, Iceland, Liechtenstein, Norway, or Switzerland.

18 Jan 2024 00:00 | Published by a Tolley Employment Tax expert

HMRC's policy paper on simplification update for January 2024

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

17 Jan 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 16 January 2024

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

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

CIOT response: Finance Bill 2023-24

The CIOT has published Finance Bill 2023-24 briefings on Corporate Taxes, Evasion and Avoidance, and VAT excise.

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

CIOT response: Construction Industry Scheme (CIS) proposed amendments

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.

09 Jan 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 8 January 2024

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

08 Jan 2024 00:00 | Published by a Tolley Corporation Tax expert

Lifetime allowance guidance newsletter — December 2023

HMRC has published a Lifetime allowance newsletter in December 2023 to update stakeholders on the latest news for pension schemes.

21 Dec 2023 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC rates and thresholds for employers 2023-24

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

20 Dec 2023 00:00 | Published by a Tolley Employment Tax expert

The Scottish Government publishes 2024-25 Budget

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

19 Dec 2023 00:00 | Published by a Tolley Corporation Tax expert

National Insurance Contributions (Reduction in Rates) Act 2023 receives Royal Assent

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

19 Dec 2023 00:00 | Published by a Tolley Employment Tax expert

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