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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.

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 and Part 4 (stamp duty land tax) of the Finance Act 2003.

These Regulations are made to designate areas, known as ‘special tax sites’, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001.

18 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 changes to the way pension input amounts are calculated for some defined benefit public service pension schemes.

These Regulations make minor amendments to ensure that legislation relating to Class 2 National Insurance Contributions (NICs) and related benefits is consistent with the National Insurance (Reductions in Rates) Act 2023 which removed the liability to pay Class 2 NICs from 6 April 2024.

HMRC is consulting on two draft Statutory Instruments which, under powers introduced in

These regulations make consequential, transitional and saving provision in connection with the abolition of the lifetime allowance charge and as to the operation of the pension commencement excess lump sum.

These regulations amend the Income Tax (Pay As You Earn) Regulations, SI 2003/2682 to provide for the set off of tax already paid under the off-payroll working rules against a subsequent PAYE liability in respect of the same income.

Finance (No 2) Bill was published on 13 March 2024.

At Autumn Statement 2023, the Government announced various changes to the Individual Savings Account system. These Regulations legislate for these changes and come into force on 6 April 2024

These Regulations reduce the rate of the authorised surplus payments charge from 35% to 25% with effect from 6 April 2024.

These Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) with effect from 6 April 2024 to simplify the reporting process for employers in respect of salary advances made to employees.

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

The government has published the National Insurance Contributions (Reduction in Rates) (No.2) Bill.

These Regulations amend SI 2022/255 to clarify two areas of the Regulations.