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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 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).

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

HMRC has published new guidance on how to send VAT Returns when exempt from Making Tax Digital for VAT.

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.

Details of updates to HMRC import, export and customs guidance for the period from 22 to 28 October 2024.

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.

In the ever-fast-moving world of tax announcements and developments, this news pulls together some of the key changes announced this week. Our commentary will be updated in due course to reflect these latest developments.

HMRC has published issue 124 of Agent Update.

HMRC has published Pensions schemes newsletter 163 for October 2024.

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

Spotlight 66 warns about a tax avoidance scheme called ‘The Partnership Model’ being marketed to avoid payment of tax and national insurance contributions.

Jersey has adopted legislation to implement a Pillar 2 Income Inclusion Rule and a multinational corporate income tax from 2025, fulfilling Jersey’s commitment to enact the OECD’s global minimum tax framework for large in-scope multinational groups.

Following publication of the Employment Rights Bill the government has published four consultations.

The OECD has published a report setting out recent developments in international tax reform since July 2024.

The Independent Expert Panel on Corporate Re-domiciliation has published a new report on a framework for a UK corporate re-domiciliation regime.