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HMRC has published a new guidance page on how employees can claim a tax refund for negative earnings.

The Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and San Marino which was signed on 17 May 2023.

HMRC and HM Treasury have launched a joint consultation on the role of tax incentives in boosting occupational health (OH) provision by employers.

The CIOT and ATT have responded to the HMRC consultation on Charities tax compliance. The consultation explored reasonable and proportionate changes on how to reform some tax relief rules that do not work as intended.

This Order brings into effect the first-time comprehensive Double Taxation Convention between the UK and Brazil was signed on 29 November 2022. It also brings into effect a 2005 Agreement.

HMRC has published pension schemes newsletter 152.

These Regulations provide a disregard from earnings, for NICs purposes, for compensation payments made under the public service pensions remedy.

HMRC has published Agent Update issue 110 (19 July 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

This instrument makes consequential amendments in light of the F(No 2)A 2023 changes that provide for NIC relief in investment zones.

This treaty was presented to Parliament in July 2023. The explanatory memorandum provides information on the Convention on Social Security Coordination between Iceland, the Principality of Liechtenstein, the Kingdom of Norway, and the United Kingdom of Great Britain and Northern Ireland.

The CIOT has responded to the HMRC consultation on The Tax Administration Framework Review: information and data.

In the Treasury minutes published on 17 July 2023, the government has responded, among other things, to the Public Accounts Committee (PAC) report from session 2022-23 on managing tax compliance following the COVID-19 pandemic.

Hot on the heels of

17 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

The CIOT has published HMRC’s announcement that the downloadable paper CGT property return trial has been extended until the end of September 2023.

These Regulations exempt certain top-up payments made under the Post Office Limited’s Horizon Shortfall Scheme (HSS) from income tax, capital gains tax and Class 1 NICs.

10 July 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

Finance (No 2) Act 2023

HMRC’s Stakeholder Digest (7 July 2023) provides a round-up of recent news and updates.

These Regulations amend the Principal Regulations, SI 2016/237 Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016.