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HMRC’s latest Digest (22 February 2024) provides short updates on various topics, including changes to the R40 repayment claim form, P87 form, changes to reporting income from self-employment and partnership.

These Regulations amend SI 2021/1076 which provide for persons with income from a trade, profession or vocation, or income from a property business, which are chargeable to income tax and exceed a threshold amount to follow the rules for MTD for Income Tax from 6 April 2024.

Royal Assent to the Finance Act was notified in the House of Lords on 22 February 2024

These Regulations amend several statutory instruments in relation to tax credits and child benefit.

HMRC has published Agent Update issue 117 (21 February 2024) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

HMRC has further updated its guidance on the tax treatment of Double Cab Pick Ups.

HMRC has published new guidance on how to work out transition profit for the 2023/24 tax year for taxpayers affected by the new tax year basis (Basis Period Reform).

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

HMRC has published responses to its consultation on simplifying and modernising HMRC's Income Tax services through the tax administration framework.

HMRC has launched a consultation to welcome views on how a range of topics relating to HMRC’s enquiry and assessment powers, penalties, and safeguards could be reformed.

In the Treasury minutes published on 15 February 2024, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022-23 on making tax digital for VAT, income tax and corporation tax.

HMRC has published the February 2024 Lifetime allowance newsletter to update stakeholders on the latest news for pension schemes.

HMRC has published the latest versions of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5), and of its further guidance for employers on PAYE and National Insurance contributions (CWG2), the latter to be used from 6 April 2024.

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

This Order appoints 4 March 2024 as the day on which FA 2009, ss 101, 102 come into force for the purposes of electronic sales suppression penalties.

The CIOT has responded to the consultation on the draft legislation on The Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024.

Finance Bill 2024 has cleared all House of Commons stages and will next move to the House of Lords. The Lords version of the Bill is now available.

HMRC has updated its recently published pension schemes newsletter.

These Regulations provide greater flexibility for recipients of statutory paternity pay. They are part of a package of legislative changes to statutory rights to paternity leave and pay.

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