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HMRC has issued a new guidance manual for sole traders, landlords and agents who volunteer to use and test Making Tax Digital (MTD) for Income Tax.

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.

The guidance has been updated for non-resident limited companies wishing to apply for gross payment status.

At Tax Administration and Maintenance Day on 18 April 2024, the UK government launched consultations on the impact of the Uber VAT decisions and a new administrative requirement for employers in freeport and investment zone tax sites, committed to publishing further detail on options to tackle umbrella company non-compliance, and set out its intention to consult on VAT relief for low-value goods donated to charity.

HMRC has updated guidance to explain the rules around claiming tax relief for flexible and hybrid workers.

HMRC has published Revenue and Customs Brief 5 (2024) clarifying its technical position on the inclusion of business to business (B2B) wholesale supplies within the Tour Operators’ Margin Scheme (TOMS).

HMRC has published agent update: issue 119 (17 April 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 published updated road fuel scale charge tables for VAT which apply from 1 May 2024.

The Welsh Government has launched a consultation on proposed changes to land transaction tax relief (LTT) reliefs in Wales. These include proposals to abolish land transaction tax multiple dwellings relief (MDR).

HMRC has published a memorandum of understanding (MOU) concerning mutual agreement procedure under the 2018 Isle of Man-United Kingdom income and capital gains tax agreement.

The Government have issued a new brief which explains how VAT and excise legislation should be interpreted from 1 January 2024.

Details of updates to HMRC import, export and customs guidance for the period from 8 April 2024 to 15 April 2024.

The CIOT has advised that, following continued risking of the Pandora Papers data, a further tranche of letters is being issued by HMRC to some wealthy individuals from the week commencing 8 April 2024, and they will include an extended response period of 60 days.

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.

On 11 April 2024, Advocate General (AG) Laila Medina recommended that the Court of Justice set aside the judgment of the General Court and annul the European Commission’s decision that the design of the UK’s group financing exemption (GFE) in Chapter 9 of

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

The CIOT has submitted views on the UK government’s proposal to abolish the furnished holiday lettings tax regime from April 2025.

HMRC has published a new template for the recording of supporting information for VAT refund claims under the DIY housebuilder scheme.

HMRC has made an amendment to its Stamp Taxes on Shares Manual (at

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.