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These Regulations correct an anomaly in the original Making Tax Digital penalties legislation, to make sure that HMRC can assess the second late-payment penalty before the tax due has been paid in full.

Published on 7 November 2024, Finance Bill 2025 includes many of the Autumn Budget announcements, with a revised version of the legislation to replace the tax treatment of resident but non-UK domiciled individuals.

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

HMRC have published Guidelines for Compliance for qualifying companies who have elected into the Patent Box tax treatment.

HMRC has updated its guidance on Let property campaign: your guide to making a disclosure.

HMRC has published new guidance on the furnished holiday lettings tax regime abolition.

HMRC has updated its guidance for partnerships on using the calculator to work out transition profit.

HMRC has updated its guidance on receiving income tax or PAYE repayments on behalf of others.

HMRC has updated its guidance on working out basis period reform transition profit

HMRC has published three new guidance pages and updated one other on research and development (R&D).

4 November 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 applying for statutory clearance.

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.

HMRC has updated the list of services which can be accessed from the business tax account.

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 new guidance for taxpayers on how to check if they need to tell HMRC about rental income, including a tool.

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

Spotlight 65 warns that tax agents are targeting businesses to claim corporation tax refunds through incorrect provisions, linked to potential GDPR fines or civil claims.