ÀÏ˾»úÎçÒ¹¸£Àû

Tolley works hard to bring you the most up-to-date tax news straight to your inbox. In a dynamic industry it’s important to know when things change. With Tolley’s Tax News you can always be informed giving your clients the most comprehensive information available.

Latest Personal Tax News

Filter icon Filter by tax area

New guidance on unauthorised access of HMRC online accounts

HMRC has issued guidance on what taxpayers need to do if HMRC contacts them about unauthorised access to their online account.

04 Jun 2025 00:00 | Published by a Tolley Personal Tax expert

Weekly Roundup HMRC Manuals: 2 June 2025

2 June 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

02 Jun 2025 00:00 | Published by a Tolley Corporation Tax expert

Pensions schemes newsletter 170 — May 2025

HMRC’s latest newsletter discusses the new UK residence requirement for administrators of UK registered pension schemes, several lifetime allowance points, and the more efficient processing of relief at source claims.

30 May 2025 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 27 May 2025

27 May 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

27 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Class 2 Computation Issues for 2024/25

The ATT has reported issues affecting the computation of Class 2 National Insurance contributions for 2024/25 tax returns.

23 May 2025 00:00 | Published by a Tolley Personal Tax expert

Updated: Disclosure of tax avoidance schemes guidance

HMRC has updated its guidance on the disclosure of tax avoidance schemes (DOTAS).

23 May 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: Better use of new and improved third party data

The CIOT has published its response to the HMRC consultation on the better use of new and improved third-party data.

22 May 2025 00:00 | Published by a Tolley Personal Tax expert

CIOT response: Enhancing HMRC's ability to tackle tax advisers facilitating non-compliance

The CIOT has published its response to the consultation on enhancing HMRC's ability to tackle tax advisers facilitating non-compliance.

19 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 19 May 2025

19 May 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

19 May 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/589 Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025

These Regulations are made to increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 (FA 2021).

16 May 2025 00:00 | Published by a Tolley Personal Tax expert

Agent Update: Issue 131

HMRC has published Issue 131 of Agent Update, providing a round-up of updates and reminders for tax practitioners.

16 May 2025 00:00 | Published by a Tolley Corporation Tax expert

CIOT publishes response to HMRC’s e-invoicing consultation

The CIOT has published its response to HMRC's consultation on promoting electronic invoicing (e-invoicing) across UK businesses and the public sector.

14 May 2025 00:00 | Published by a Tolley Owner-Managed Businesses expert

HMRC issues guidance on new cryptoasset reporting rules

HMRC publishes guidance on the Cryptoasset Reporting Framework (CARF), outlining new obligations to collect and report user data.

14 May 2025 00:00 | Published by a Tolley Personal Tax expert

Alternative Dispute Resolution: Practice Statement for First Tier Tribunal Tax Chamber

The president of the First-tier Tribunal (Tax Chamber) has issued a practice statement that sets out how taxpayers and HMRC can turn to Alternative Dispute Resolution (ADR) once a formal appeal is under way.

13 May 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC reduces interest rates following base rate cut

HMRC late-payment and overpayment interest rates have been reduced to reflect the recent Bank of England decision to cut the bank base rate.

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 12 May 2025

12 May 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

SI 2025/561 The Tribunal Procedure (Amendment) Rules 2025

SI 2025/561: These Rules are made to provide amendments to the Rules of procedure that apply to the First-tier Tribunal and to the Upper Tribunal (the Tribunal Procedure Rules), to expressly provide that the tribunal has the power to set aside a decision on its own initiative. They come into force on 30 May 2025.

12 May 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: May 2025

HMRC has published its latest Stakeholder Digest (6 May 2025).

07 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 6 May 2025

6 May 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

06 May 2025 00:00 | Published by a Tolley Corporation Tax expert

HMRC launches new online interactive help on compliance checks

HMRC’s online tool to help taxpayers understand tax compliance checks is now live.

02 May 2025 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Income tax losses ― overview

Income tax losses ― overviewIncome tax losses can arise due to a number of reasons, but not all losses can be relieved against total income and some losses can only be set against certain types of component income. The table below is a summary of the main reliefs for income tax losses.Summary of

04 Mar 2021 12:19 | Produced by Tolley Read more Read more

Inter-spouse transfer

Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil

14 Jul 2020 12:01 | Produced by Tolley Read more Read more

Gifts with reservation ― overview

Gifts with reservation ― overviewIntroductionA gift with reservation (GWR) arises when an individual ostensibly makes a gift of his property to another person but retains for himself some or all of the benefit of owning the property. The legislation defines a gift with reservation with reference to

14 Jul 2020 11:48 | Produced by Tolley Read more Read more