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HMRC has published an update to its 2024-2025 guide to PAYE and National Insurance contributions.

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

Details of updates to HMRC import, export and customs guidance for the period from 2 April 2024 to 8 April 2024.

HMRC has published new guidance on the late-filing and late-payment penalties which will apply for those who sign up to Making Tax Digital for Income Tax Self-Assessment on a voluntary basis.

HMRC has published Pensions Schemes Newsletter 158 for April 2024.

These Regulations bring into force provisions of the Pension Schemes Act 2021. These are the eighth commencement regulations to be made under the Act.

HMRC has published its latest Stakeholder Digest (3 April 2024).

This Order is made to provide for an increase in the rates of various benefits, including carer’s allowance, attendance allowance, disability living allowance, industrial injuries disablement benefit, industrial death benefit, severe disablement allowance, and personal independence payment.

These Regulations provide directions under the Income and Corporation Taxes (Electronic Communications) Regulations 2003 (

HMRC has launched a technical consultation on draft regulations which set out the proposed tax treatment of the Reserved Investor Fund (RIF).

Details of updates to HMRC import, export and customs guidance for the period from 26 March 2024 to 2 April 2024.

These Regulations allow the Registrar to impose a financial penalty on a person if satisfied beyond reasonable doubt that they have committed misconduct amounting to a relevant offence under the Companies Act 2006.

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.

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

HMRC has issued new guidance on how to work out the number of quarters when inheritance tax is charged on a trust for certain chargeable events.

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

Abstract: HMRC has published the March 2024 edition of the Pensions Schemes Newsletter.

HMRC has published the response to the consultation on draft guidance on the R&D new contracting out rules and overseas restrictions.

These regulations increase the various rates of the NMW from 1 April 2024 and extend the full main hourly rate of the National Living Wage to those aged 21 and over.

This Order makes various amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013.